Private School Act Article 9

Natural and legal persons may create school legal persons by applying for permission from their competent authority according to the Act in order to establish private schools.To apply for the permission mentioned in the preceding paragraph, the donor or executor shall draft a donation charter and a plan to establish a private school, attach an inventory of donated property and relevant information, and submit an application to the competent authority of legal person.Regulations governing the procedure for and conditions for approval to the above applications, and related matters mentioned in the preceding paragraph shall be drawn up by the Ministry of Education.
中文原文 私立學校法第9條
自然人、法人為設立私立學校,得依本法規定,申請法人主管機關許可,捐資成立學校法人。
申請前項許可,應由捐助人或遺囑執行人,擬訂捐助章程及擬設私立學校之計畫,檢附捐助財產清冊及相關資料,向法人主管機關提出申請。
前項申請程序、許可條件及其他相關事項之辦法,由教育部定之。

English translation for reference only; the Chinese text prevails. Not legal advice.