Regulations Regarding the Establishment of and Special Recognition for Private Social Education Institutions Article 25
When the registration of a private social education institution that is a foundation is revoked, its remaining assets shall be disposed of in accordance with the provisions of its articles of association. If the articles of association contain no such provisions, ownership of the assets will be transferred to local autonomous groups in the same locality to use to augment development of educational activities.
中文原文 私立社會教育機構設立及獎勵辦法第25條
財團法人私立社會教育機構經廢止立案時，其賸餘財產之歸屬，依其章程之規定，無章程之規定時，歸屬於其所在地之地方自治團體，充作發展教育事業之用。