Foundations Act Article 20
A foundation shall not act as a guarantor of any nature, unless otherwise permitted by any other law or by its charter of endowment.A foundation shall not be a shareholder of unlimited liability in a company, a general partner of a limited partnership, or a partner of a partnership enterprise.Directors in violation of the preceding two paragraphs shall be liable for the damages incurred by the foundation as a result thereof. Directors in violation of the first paragraph shall assume the guarantee liability on their own.
中文原文 財團法人法第20條
財團法人除依其他法律或捐助章程規定得為保證者外，不得為任何保證人。
財團法人不得為公司無限責任股東、有限合夥之普通合夥人或合夥事業之合夥人。
違反前二項規定者，為該行為之董事應賠償財團法人因此所受之損害；董事違反第一項規定時，並應自負保證責任。
財團法人不得為公司無限責任股東、有限合夥之普通合夥人或合夥事業之合夥人。
違反前二項規定者，為該行為之董事應賠償財團法人因此所受之損害；董事違反第一項規定時，並應自負保證責任。