Foundations Act Article 72
Unless the law provides otherwise, a foreign foundation which has been recognized shall enjoy the rights in R.O.C. to the extent that a R.O.C. foundation is accorded the same treatment in the foreign foundation’s home country in accordance with treaties, agreements, or the law or customs of that country.
中文原文 財團法人法第72條
除法律另有規定外，經認許之外國財團法人在中華民國得享之權利，以依條約、協定、其本國法令或慣例，中華民國財團法人得在該國享有同等權利者為限。