Foundations Act Article 66
If a foundation ceases operation for 2 years without justifiable causes, the competent authority may order it to make a correction within a specified time period. If no correction is made at the end of the specified time period, the competent authority may rescind its establishment approval.
中文原文 財團法人法第66條
財團法人無正當理由停止業務活動持續達二年者，主管機關得命其限期改善；屆期不改善者，主管機關得廢止其許可。