Regulation Governing Merger and Consolidation of Foundations Article 3
In a merger or consolidation by a national foundation or local foundation with another national foundation, the surviving foundation or newly established foundation shall be a national foundation unless with justifiable cause.If the main operation or beneficiary scope will span across several municipalities or counties (cities) after a merger or consolidation of two or more local foundations, [the surviving foundation or newly established foundation] shall be a national foundation.
中文原文 財團法人合併辦法第3條
全國性或地方性財團法人與其他全國性財團法人合併，除有正當理由外，其存續或新設法人應為全國性財團法人。
二以上地方性財團法人合併後，其主要業務或受益範圍跨數直轄市、縣（市）行政區域者，應合併成為全國性財團法人。
二以上地方性財團法人合併後，其主要業務或受益範圍跨數直轄市、縣（市）行政區域者，應合併成為全國性財團法人。