Foundations Act Article 68
If a foundation under the first paragraph of Article 65 is converted to a public-endowed foundation as a result of receiving private donations before this Act becomes operative, within 3 years after this Act becomes operative, the competent authority may donate property to make up the difference calculated from the current total fund and reinstate this foundation to a government-endowed foundation in the event that, after the competent authority’s review, the policy purpose remains in existence, but the foundation fails to attain the society’s public benefit or the purpose of exercising public authority, or avoids the government’s supervision.
中文原文 財團法人法第68條
第六十五條第一項之財團法人，於本法施行前因接受民間捐贈轉為民間捐助之財團法人者，在本法施行後三年內，主管機關經審認該財團法人之政策目的仍存在，而有未能達成社會公益或辦理公權力委託目的，或規避政府監督之情事，得捐贈財產補足依現有基金總額計算之差額，回復為政府捐助之財團法人。