Foundations Act Article 54

Unless the law provides otherwise, no director or supervisor of a government-endowed foundation nor the spouses of or relatives within the second degree to the said persons shall engage with the foundation in purchase and sale, lease, contracting or any other transaction that may gain profits for their own or their related parties. This shall not apply to transactions where the object to be transacted are offered by the foundation at official prices.A person in violation of the preceding paragraph shall be liable for the damages incurred by the foundation as a result thereof.
中文原文 財團法人法第54條
政府捐助之財團法人之董事、監察人或其配偶、二親等內之親屬,除法律另有規定外,不得與其所屬財團法人為買賣、租賃、承攬或其他可能使本人或關係人獲取利益之交易行為。
但交易標的為其所屬財團法人所提供,並以公定價格交易者,不在此限。
違反前項規定致所屬財團法人受有損害者,行為人應對其負損害賠償責任。

English translation for reference only; the Chinese text prevails. Not legal advice.