Foundations Act Article 58

The competent authority may order a government-endowed foundation to dissolve if any of the following circumstances occurs to the foundation:(1) The continuance is no longer necessary because the establishment purpose has been attained, or it is unable or ineffective to attain the establishment purpose;(2) The continuance is no longer necessary due to change of circumstances; or(3) The period for which it is established, if any, is expired.
中文原文 財團法人法第58條
政府捐助之財團法人有下列情形之一者,主管機關得命其解散:
一、已完成設立目的、無法達成設立時之目的或效益不彰,而無存續之必要。
二、因情事變更,而無存續之必要。
三、定有存立期間者,其期間屆滿。

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