Foundations Act Article 12
Within 60 days after its receipt of an application for the establishment of a foundation, the competent authority shall grant approval or dismiss such application; provided that, when necessary, the time period may be extended for not more than 30 days. An approval document shall be issued upon approval of such application.A foundation’s directors shall, within 15 days after receiving the approval document, apply for registration with the courts having jurisdiction over the places where the principal office and branch office are located. The foundation, within 15 days after its receipt of the registration certificate issued by the court, shall submit a photocopy to the competent authority for record. This shall apply in the event of any change of the registered particulars.If a foundation fails to register any particular that shall have been registered or any change of the registered particulars after its registration, the foundation may not make any defense relating to this particular or change of particular against any third party.
中文原文 財團法人法第12條
主管機關應自受理申請財團法人設立許可後六十日內為准駁之決定；必要時，得予延長，延長之期間不得逾三十日。
經核准者，應發給許可文件。
財團法人應自收受許可文件後十五日內，由董事向主事務所及分事務所所在地法院聲請登記，並應自法院發給登記證書後十五日內，將證書影本送主管機關備查。
登記事項變更時，亦同。
財團法人登記後，有應登記之事項而不登記，或已登記之事項有變更而不為變更之登記者，不得以其事項對抗第三人。
經核准者，應發給許可文件。
財團法人應自收受許可文件後十五日內，由董事向主事務所及分事務所所在地法院聲請登記，並應自法院發給登記證書後十五日內，將證書影本送主管機關備查。
登記事項變更時，亦同。
財團法人登記後，有應登記之事項而不登記，或已登記之事項有變更而不為變更之登記者，不得以其事項對抗第三人。