Civil Code Article 60
This English translation was last updated on 2021-01-20, but the Chinese text was amended on 2026-08-17. Later amendments may not be reflected in the translation — please refer to the Chinese text.
Those who want to establish a foundation shall draw up an act of endowment, except in the case of endowment by will.The act of endowment shall provide the purpose of the foundation and the assets endowed.When a foundation is established with endowment by will, and there is no executor, the court may appoint an executor upon the application of the authorities concerned, public prosecutor, or any interested person.
中文原文 民法第60條
設立財團者，應訂立捐助章程。
但以遺囑捐助者，不在此限。
捐助章程，應訂明法人目的及所捐財產。
以遺囑捐助設立財團法人者，如無遺囑執行人時，法院得依主管機關、檢察官或利害關係人之聲請，指定遺囑執行人。
但以遺囑捐助者，不在此限。
捐助章程，應訂明法人目的及所捐財產。
以遺囑捐助設立財團法人者，如無遺囑執行人時，法院得依主管機關、檢察官或利害關係人之聲請，指定遺囑執行人。