Act Governing the Establishment of Endowment Fund at National Universities Article 2

A national university endowment fund (hereinafter referred to as a “university endowment fund”) is categorized as a Special Fund, under Article 4, Paragraph 1, Subparagraph 2, of the Budget Act, and shall be compiled as a subordinate unit budget.
中文原文 國立大學校院校務基金設置條例第2條
國立大學校院校務基金(以下簡稱校務基金)屬預算法第四條第一項第二款所定之特種基金,編製附屬單位預算。

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