Foundations Act Article 13

A foundation shall not raise fund or receive property, carry out operation or commit any juristic act in the name of a foundation before its establishment is duly registered.A person in violation of the preceding paragraph shall be subject to a fine of not less than NT$100,000 and not more than NT$2,000,000.In the event of a violation of paragraph 1, the fund raised, or property received free of charge shall be returned to donors unless otherwise forfeited under other provision of laws. If a return is difficult as determined by the competent authority, such fund or property shall be handed out to the competent authority and used by the competent authority, or such other organization mandated by the competent authority, in carrying out the plan or relevant public-benefit purpose originally intended by such fund-raising.A person in violation of the preceding paragraph shall be ordered to make a correction within a specified time period; failing which, the person shall be subject to a fine of not less than NT$50,000 and not more than NT$1,000,000, and the fine may be imposed at each failure to comply therewith.The competent authority to impose fines or handle the matters under the preceding three paragraphs shall be determined in accordance with the first and second paragraphs of Article 3; if the competent authority may not be determined under the said provisions, the Ministry of Justice shall be the competent authority.