Foundations Act Article 25
A foundation’s work plan and budget for the current year shall be passed by the Board within 1 month after the beginning of the year and submitted to the competent authority for record. A foundation’s work report and financial statements for the preceding year shall be passed by the Board within 5 months after the year-end and submitted to the competent authority for record. A risk assessment report shall be attached to the work plan and budget if they are related to the country or areas with high risk in money laundering or financing terrorism.The work report and financial statements set out in the preceding paragraph shall be submitted to all supervisors, if any, for conducting audit separately after they are passed by the Board, and submitted to the competent authority for record along with a supervisory report for the preceding year prepared by the supervisors.A foundation shall disclose to the public:(1) The information submitted to the competent authority for record under the preceding two paragraphs shall be publicly disclosed within 1 month thereafter; provided that, upon the competent authority’s approval, such information of a government-endowed foundation may not be disclosed if the disclosure may adversely affect the national security, diplomatic and military secrecy, overall economic interest or other essential public interest;(2) The list of the names of the grantors or donors and respective grant or donation amount received by the foundation as well as the list of the names of recipients of grants or donations and respective amount from the foundation in the preceding year; provided that, upon the competent authority’s approval, the information may not be disclosed if the disclosure is opposed by the grantors or donors or recipients of grants or donations in writing in advance or would impede or materially affect the foundation’s operation; and(3) Other information necessary to facilitate the public’s supervision as designated by the competent authority to be disclosed within a specified time period.The competent authority may set up a website and order the foundation financial statements of which is required to be certified by an accountant in accordance with the second paragraph of the preceding Article to disclose all or part of the information required to be disclosed in the preceding paragraph by uploading such information on that website.The regulation regarding the format, items, preparation method, particulars required to be recorded of the work plan, budget, work report and financial statements to be submitted to the competent authority for record in accordance with the first paragraph and other matters to be complied with by a foundation under the preceding paragraph shall be stipulated by the competent authority.If any of the following circumstances occurs to a foundation, the foundation shall be subject to a fine of not less than NT$30,000 and not more than NT$150,000 and ordered to make a correction within a specified time period; failing which, the foundation may be fined at each failure to comply therewith:(1) The foundation fails to submit to the competent authority for record in accordance with the first or second paragraph;(2) The foundation fails to make public disclosure in accordance with the third or fourth paragraph; or(3) If the information submitted does not conform to the formality, items, preparation method or particulars required to be recorded set out in the regulation stipulated by the competent authority in accordance with the preceding paragraph, the foundation fails to make a correction within the specified time period after it is ordered to do so by the competent authority.The competent authority may request a foundation to submit the information required to be submitted for record under the first and second paragraphs through electronic transmission. The regulation regarding the procedure and management of transmission as well as other matters to be complied with shall be stipulated by the competent authority.
中文原文 財團法人法第25條
財團法人應於每年年度開始後一個月內，將其當年工作計畫及經費預算；每年結束後五個月內，將其前一年度工作報告及財務報表，分別提請董事會通過後，送主管機關備查。
工作計畫及經費預算與洗錢或資恐高風險國家或地區有關者，並應檢附風險評估報告。
財團法人設有監察人者，前項工作報告及財務報表於董事會通過後，並應送請全體監察人分別查核，連同監察人製作之前一年度監察報告書，一併送主管機關備查。
下列資訊，財團法人應主動公開：
一、前二項經主管機關備查之資料，於主管機關備查後一個月內公開之。
但政府捐助之財團法人之資料，其公開將妨害國家安全、外交及軍事機密、整體經濟利益或其他重大公共利益，且經主管機關同意者，不公開之。
二、前一年度之接受補助、捐贈名單清冊及支付獎助、捐贈名單清冊，且僅公開其補助、捐贈者及受獎助、捐贈者之姓名或名稱及補（獎）助、捐贈金額。
但補助、捐贈者或受獎助、捐贈者事先以書面表示反對，或公開將妨礙或嚴重影響財團法人運作，且經主管機關同意者，不公開之。
三、其他為利公眾監督之必要，經主管機關指定應限期公開之資訊。
前條第二項應經會計師查核簽證財務報表之財團法人，主管機關得設置網站，命其將前項應主動公開資訊之全部或一部，上傳至該網站公開之。
前項之財團法人，依第一項規定應送主管機關備查之工作計畫、經費預算、工作報告及財務報表之格式、項目、編製方式、應記載事項及其他應遵行事項之辦法，由主管機關定之。
有下列情形之一者，處財團法人新臺幣三萬元以上十五萬元以下罰鍰，並命其限期改正；屆期未改正者，得按次處罰：
一、未依第一項或第二項規定送主管機關備查。
二、未依第三項或第四項規定主動公開。
三、報送之相關資料，不符合主管機關依前項所定辦法規定之格式、項目、編製方式或應記載事項，經主管機關命其限期改正，屆期未改正。
第一項及第二項應送主管機關備查之資料，主管機關得要求財團法人以電子資料傳輸方式辦理；其辦理傳輸之流程、管理及其他應遵行事項之辦法，由主管機關定之。
工作計畫及經費預算與洗錢或資恐高風險國家或地區有關者，並應檢附風險評估報告。
財團法人設有監察人者，前項工作報告及財務報表於董事會通過後，並應送請全體監察人分別查核，連同監察人製作之前一年度監察報告書，一併送主管機關備查。
下列資訊，財團法人應主動公開：
一、前二項經主管機關備查之資料，於主管機關備查後一個月內公開之。
但政府捐助之財團法人之資料，其公開將妨害國家安全、外交及軍事機密、整體經濟利益或其他重大公共利益，且經主管機關同意者，不公開之。
二、前一年度之接受補助、捐贈名單清冊及支付獎助、捐贈名單清冊，且僅公開其補助、捐贈者及受獎助、捐贈者之姓名或名稱及補（獎）助、捐贈金額。
但補助、捐贈者或受獎助、捐贈者事先以書面表示反對，或公開將妨礙或嚴重影響財團法人運作，且經主管機關同意者，不公開之。
三、其他為利公眾監督之必要，經主管機關指定應限期公開之資訊。
前條第二項應經會計師查核簽證財務報表之財團法人，主管機關得設置網站，命其將前項應主動公開資訊之全部或一部，上傳至該網站公開之。
前項之財團法人，依第一項規定應送主管機關備查之工作計畫、經費預算、工作報告及財務報表之格式、項目、編製方式、應記載事項及其他應遵行事項之辦法，由主管機關定之。
有下列情形之一者，處財團法人新臺幣三萬元以上十五萬元以下罰鍰，並命其限期改正；屆期未改正者，得按次處罰：
一、未依第一項或第二項規定送主管機關備查。
二、未依第三項或第四項規定主動公開。
三、報送之相關資料，不符合主管機關依前項所定辦法規定之格式、項目、編製方式或應記載事項，經主管機關命其限期改正，屆期未改正。
第一項及第二項應送主管機關備查之資料，主管機關得要求財團法人以電子資料傳輸方式辦理；其辦理傳輸之流程、管理及其他應遵行事項之辦法，由主管機關定之。