Foundations Act Article 45
There are two types of the Board resolutions:(1) Ordinary resolution: a resolution adopted by a majority of the attending directors at a Board meeting attended by a majority of all directors.(2) Special resolution: a resolution adopted by a majority of the attending directors at a Board meeting attended by two-thirds of all directors provided that the higher threshold set out in this Act or the charter of endowment, if any, shall apply.The following essential matters shall be adopted by a special resolution of the Board and submitted to the competent authority for approval:(1) Proposal of any amendment to the charter of endowment;(2) Use of the fund provided that this shall not apply to the use by a foundation under subparagraph (3) of the fourth paragraph of Article 19 in accordance with its charter of endowment;(3) Use of the fund to make up the deficit;(4) Disposal of or creation of encumbrances on real properties;(5) Appointment and removal of directors unless it may be passed by an ordinary resolution of the Board in accordance with the charter of endowment; and(6) Other matters designated by the competent authority.The essential matters set out in the preceding paragraph and the proposals set out in the first paragraph of Article 34, shall be notified to all directors and the competent authority at least 10 days before the Board meeting and shall not be proposed by an extempore motion.If a public-endowed foundation may not complete the appointment of directors in accordance with subparagraph (5) of the second paragraph, upon expiry of the directors’ tenure, upon approval of the competent authority, the appointment may be done by an ordinary resolution adopted by the Board unless this is not allowed under the charter of endowment.
中文原文 財團法人法第45條
董事會之決議，種類如下：
一、普通決議：全體董事過半數之出席，出席董事過半數同意行之。
二、特別決議：全體董事三分之二以上之出席，出席董事過半數同意行之。
但本法或捐助章程有較高之規定者，從其規定。
下列重要事項，應經董事會特別決議，並陳報主管機關許可後行之：
一、捐助章程變更之擬議。
二、基金之動用。
但第十九條第四項第三款所定之財團法人，依捐助章程規定動用者，不在此限。
三、以基金填補短絀。
四、不動產之處分或設定負擔。
五、董事之選任及解任。
但捐助章程規定，董事會得以普通決議行之者，不在此限。
六、其他經主管機關指定之事項。
前項重要事項及第三十四條第一項之議案，應於會議十日前，將議程通知全體董事及主管機關，並不得以臨時動議提出。
民間捐助之財團法人董事任期屆滿，董事會無法依第二項第五款規定完成改選者，除捐助章程有反對之規定外，得報請主管機關許可後，以董事會普通決議改選之。
一、普通決議：全體董事過半數之出席，出席董事過半數同意行之。
二、特別決議：全體董事三分之二以上之出席，出席董事過半數同意行之。
但本法或捐助章程有較高之規定者，從其規定。
下列重要事項，應經董事會特別決議，並陳報主管機關許可後行之：
一、捐助章程變更之擬議。
二、基金之動用。
但第十九條第四項第三款所定之財團法人，依捐助章程規定動用者，不在此限。
三、以基金填補短絀。
四、不動產之處分或設定負擔。
五、董事之選任及解任。
但捐助章程規定，董事會得以普通決議行之者，不在此限。
六、其他經主管機關指定之事項。
前項重要事項及第三十四條第一項之議案，應於會議十日前，將議程通知全體董事及主管機關，並不得以臨時動議提出。
民間捐助之財團法人董事任期屆滿，董事會無法依第二項第五款規定完成改選者，除捐助章程有反對之規定外，得報請主管機關許可後，以董事會普通決議改選之。