Act of School Fundraising to Support the Education of Financially Disadvantaged Students Article 14
When schools are closed, dissolved, or abolished, or when the reason for fundraising no longer exists or changed, thus it is necessary to terminate fundraising, schools shall report to the competent authorities, and the fundraising permit shall be ceased and deceased thereby.After fundraising permit being ceased and deceased, Schools shall process their education savings account surplus according to the following provisions:1. Liquidate funds.2. Designated education savings accounts with a surplus after liquidation shall be reported to the competent authorities. The competent authorities shall destine education savings accounts of other schools to execute remaining funds.3. The education savings account shall be closed after the completion of the procedures in the two preceding Subparagraphs.
中文原文 各級學校扶助學生就學勸募條例第14條
學校因停辦、解散、裁撤，或勸募原因消失、變更，有結束勸募之必要者，應陳報學校主管機關，由學校主管機關廢止其勸募許可。
學校經廢止勸募許可後，其教育儲蓄戶之賸餘款，應依下列規定辦理：
一、進行清算。
二、清算後教育儲蓄戶內尚有賸餘款者，應陳報學校主管機關，由學校主管機關指定其他學校教育儲蓄戶執行。
三、前二款程序完成後，結束教育儲蓄戶。
學校經廢止勸募許可後，其教育儲蓄戶之賸餘款，應依下列規定辦理：
一、進行清算。
二、清算後教育儲蓄戶內尚有賸餘款者，應陳報學校主管機關，由學校主管機關指定其他學校教育儲蓄戶執行。
三、前二款程序完成後，結束教育儲蓄戶。