Foundations Act Article 14
A foundation shall not transfer to, or use its property for, the endower or their related party, or other profit-seeking enterprise that the endower or the endower’s related party is the responsible person, a director, a supervisor or a manager.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.
中文原文 財團法人法第14條
財團法人不得以通謀、詐欺或其他不正當手段，將財產移轉或運用於捐助人或其關係人，或由捐助人或其關係人擔任負責人、董事、監察人或經理人之營利事業。
違反前項規定者，處行為人新臺幣十萬元以上二百萬元以下罰鍰。
違反前項規定者，處行為人新臺幣十萬元以上二百萬元以下罰鍰。