Foundations Act Article 22
A foundation shall not distribute any residual from its endowment property, interest derived thereof and other incomes.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22條
財團法人對其捐助財產、孳息及其他各項所得，不得有分配賸餘之行為。
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。