Act of School Fundraising to Support the Education of Financially Disadvantaged Students Article 12

Schools’ fundraising should not be forcibly apportioned, or against the wills of parties involved. A donation should not be solicited forcibly from who is obligated or supervised under duty or business relationship. In addition, fundraisers should not accept donations from who has a direct conflict of interest.Money received in violating preceding paragraph shall be returned to the donor, and written receipts shall be retrieved and invalidated. The school should notify the local tax authority. A receipt that cannot be retrieved shall be stated in writing document with the date of donation returned, amount, and the reason the receipt cannot be retrieved, and reported to the competent authorities for reference. Money received that cannot be returned to the donor shall be forwarded to the competent authorities within 2 months since the date of receipt for treasury processing.
中文原文 各級學校扶助學生就學勸募條例第12條
學校勸募行為不得以強制攤派或其他違反當事人意願之方式為之,並不得向因職務上或業務上關係有服從義務或受監督之人強行為之,及不得接受業務上有直接利害關係者所提供之捐贈。
學校違反前項規定所募得之金錢,應返還捐款人,將已開立之收據收回作廢,並通知學校所在地之稅捐稽徵機關。
收據未能收回者,應以書面載明返還日期、金額及收據未能收回原因,報學校主管機關備查;其募得之金錢未能返還者,應自收受之日起算二個月內,繳交學校主管機關辦理繳庫。

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