Foundations Act Article 33
The residual assets of a foundation, upon its dissolution or establishment approval being revoked or rescinded by the competent authority and after paying all debts, shall be distributed in accordance with the charter of endowment unless otherwise provided by law or that the establishment approval is void ab initio as a result of revocation hereof; provided, however, that no such residual assets shall be distributed to natural persons or profit-seeking legal persons or organizations.If the law or charter of endowment does not provide for the matters set out under the preceding paragraph, the residual assets of a foundation shall be distributed to the municipality or county (city) where the foundation is domiciledIf a foundation’s establishment approval is void ab initio as a result of revocation by the competent authority, the residual assets, after paying all debts, shall be returned to the endower; provided, however, that the residual assets shall be distributed to the municipality or county (city) where the legal person is domiciled in the event that:(1) The revocation of establishment approval is attributable to the endower; or(2) The return of the residual assets is difficult because of the endower’s domicile being unknown or other reasons.The residual assets of a foundation under the third paragraph of Article 2 shall be distributed to the public treasury. The preceding three paragraphs shall not apply.
中文原文 財團法人法第33條
財團法人解散或經主管機關撤銷或廢止許可後，除法律另有規定或因撤銷設立許可而溯及既往失效外，於清償債務後，其賸餘財產之歸屬，應依其捐助章程之規定。
但不得歸屬於自然人或以營利為目的之法人或團體。
如無前項法律或捐助章程之規定時，其賸餘財產歸屬於法人住所所在地之地方自治團體。
財團法人經主管機關撤銷設立許可而溯及既往失效者，於清償債務後，其賸餘財產應返還捐助人。
但有下列情形之一者，其賸餘財產歸屬於法人住所所在地之地方自治團體：
一、撤銷設立許可係因可歸責於捐助人之原因。
二、因捐助人住所不明或其他原因，致難以返還。
第二條第三項之財團法人於解散清算後，其賸餘財產應歸屬公庫，不適用前三項規定。
但不得歸屬於自然人或以營利為目的之法人或團體。
如無前項法律或捐助章程之規定時，其賸餘財產歸屬於法人住所所在地之地方自治團體。
財團法人經主管機關撤銷設立許可而溯及既往失效者，於清償債務後，其賸餘財產應返還捐助人。
但有下列情形之一者，其賸餘財產歸屬於法人住所所在地之地方自治團體：
一、撤銷設立許可係因可歸責於捐助人之原因。
二、因捐助人住所不明或其他原因，致難以返還。
第二條第三項之財團法人於解散清算後，其賸餘財產應歸屬公庫，不適用前三項規定。