Civil Code Article 65
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.
If the purpose of a foundation can not be completed because of change of circumstances, the authorities concerned may, after considering the intent of the founder, change the purpose and the necessary organization of the foundation, or dissolve it.
中文原文 民法第65條
因情事變更，致財團之目的不能達到時，主管機關得斟酌捐助人之意思，變更其目的及其必要之組織，或解散之。