Foundations Act Article 15
Directors, supervisors, the chief executive officer and persons with similar position shall recuse themselves when conflict of interests occurs in the execution of their duties.The conflict of interests referred to in the preceding paragraph refers to the situation where directors, supervisors, the chief executive officer and the person with similar position or their related parties gain interest either directly or indirectly through any act or omission in the execution of their duties.
中文原文 財團法人法第15條
董事、監察人、執行長與該等職務之人執行職務時，有利益衝突者，應自行迴避。
前項所稱利益衝突，指董事、監察人、執行長與該等職務之人得因其作為或不作為，直接或間接使本人或其關係人獲取利益之情形。
前項所稱利益衝突，指董事、監察人、執行長與該等職務之人得因其作為或不作為，直接或間接使本人或其關係人獲取利益之情形。