Sports Industry Development Act Article 26
Donations in any of the categories or for any of the purposes listed below may be listed as expenses in accordance with the provisions of Article 36 Subparagraph 1 of the Income Tax Act, and there is no restriction on the amount that may be listed:1.Donations made to a sports organization registered with the government;2.Donations for training or supporting sports teams or athletes;3.Donations for enterprise units to organize physical activities for their personnel;4.Donations made to government agencies and educational institutions at any level for the acquisition of sports complexes and facilities or for sports equipment and goods;5.Donations of purchased tickets to sports competitions held in Taiwan to educational institutions or to non-profit organizations, which then donate the tickets to students or to members of disadvantaged groups respectively.6.Donations for the holding of competitions recognized by the central competent authority as boosting the development of sports for all.The regulations governing the ways in which the donations which may be listed as deductible expenses referred to in the preceding paragraph are made, the procedures for the recognition and range of the competitions referred to in Subparagraph 6, and other related matters shall be prescribed by the central competent authority in conjunction with the Ministry of Finance.
中文原文 運動產業發展條例第26條
營利事業合於下列之捐贈，得依所得稅法第三十六條第一款規定以費用列支，不受金額限制：
一、捐贈經政府登記有案之體育團體。
二、培養支援運動團隊或運動員。
三、推行事業單位本身員工體育活動。
四、捐贈政府機關及各級學校興設運動場館設施或運動器材用品。
五、購買於國內所舉辦運動賽事門票，並經由學校或非營利性之團體捐贈學生或弱勢團體。
六、辦理經中央主管機關認可促進全民運動發展之賽事。
前項得以費用列支之捐贈，其實施方式與第六款之認可方式、賽事範圍及其他相關事項之辦法，由中央主管機關會同財政部定之。
一、捐贈經政府登記有案之體育團體。
二、培養支援運動團隊或運動員。
三、推行事業單位本身員工體育活動。
四、捐贈政府機關及各級學校興設運動場館設施或運動器材用品。
五、購買於國內所舉辦運動賽事門票，並經由學校或非營利性之團體捐贈學生或弱勢團體。
六、辦理經中央主管機關認可促進全民運動發展之賽事。
前項得以費用列支之捐贈，其實施方式與第六款之認可方式、賽事範圍及其他相關事項之辦法，由中央主管機關會同財政部定之。