Regulation Governing Calculation and Determination of a Foundation’s Fund Article 2
The following property shall be aggregated in calculation of a foundation’s fund:1. Endowment property: the property endowed by the endower with an endowment charter or will when a foundation is established.2. Property acquired through receipt of donation, purchase or other reason after a foundation’s establishment and included in the fund pursuant to a resolution passed by the foundation’s board of directors;3. Property required to be included in the fund under the law: the property required to be included in a foundation’s fund pursuant to laws, regulations, self-governance acts or regulations promulgated pursuant to self-governance acts.
中文原文 財團法人基金計算及認定基準辦法第2條
財團法人之基金，應就下列財產累計計算之：
一、捐助財產：捐助人於財團法人設立時，以捐助章程或遺囑所捐助之財產。
二、財團法人設立後，因接受捐贈、購入或其他原因取得，並經董事會決議列入基金之財產。
三、依法令規定應列入基金之財產：財團法人依法律、法律授權之法規命令、自治條例或自治條例授權之自治規則所定應列入基金之財產。
一、捐助財產：捐助人於財團法人設立時，以捐助章程或遺囑所捐助之財產。
二、財團法人設立後，因接受捐贈、購入或其他原因取得，並經董事會決議列入基金之財產。
三、依法令規定應列入基金之財產：財團法人依法律、法律授權之法規命令、自治條例或自治條例授權之自治規則所定應列入基金之財產。