Regulations on Permission and Supervision of Legal Affairs Charitable Trusts Article 26
Where a relationship of charitable trust eliminated due to the condition settled by trust contract, or the purpose of trust has been completed or cannot be completed , the trustee shall, in accordance with the provisions of Article 80 of The Law, represent the cause and date of vanished trust to the Ministry within one month after the trust vanished.
中文原文 法務公益信託許可及監督辦法第26條
公益信託因信託行為所定事由發生，或因信託目的已完成或不能完成而消滅者，受託人應依本法第八十條規定，於消滅後一個月內，將消滅之事由及年月日，向本部申報。