Regulation Governing Calculation and Determination of a Foundation’s Fund Article 4
Any property included in a foundation’s fund falling under the scope of the following shall be regarded as an endowment or donation from a government agency, public legal person, government-owned enterprise or government-endowed foundation in the fund:1. The property is endowed to the foundation at the time of its establishment registration by a central or local government (including special revenue funds), public legal person, government-owned enterprise (including such enterprises prior to privatization), government-endowed foundation or abolished government agency (including special revenue funds) or by a dissolved government-endowed foundation with its residual assets.2. The property is donated to the foundation after the time of its establishment registration by a central or local government (including special revenue funds), public legal person, government-owned enterprise (including such enterprises prior to privatization), government-endowed foundation or abolished government agency (including special revenue funds) or by a dissolved government-endowed foundation with its residual assets.3. For the fund increase which is transferred from surplus or reserve for the current period, the value shall be calculated by multiplying the transferred amount by the ratio of the total endowments and donations to the total fund at the time of such transfer. For the fund increase which is transferred from the accumulated surplus or reserve as of the preceding fiscal year end, the value shall be calculated by multiplying the transferred amount by the ratio of the total endowments and donations to the total fund at the beginning of the year of transfer. If the transfer occurs before the Act becomes effective, the value of the fund increase as a result thereof shall be calculated pursuant to the original method as set out by the competent authority.The property included in a foundation’s fund other than those set out in the preceding paragraph shall be calculated as endowments or donations from private sectors and included in the fund.The preceding two paragraphs shall apply mutatis mutandis when the fund is reduced.
中文原文 財團法人基金計算及認定基準辦法第4條
財團法人列入基金之財產，有下列情形之一者，應計算為政府機關（構）、公法人、公營事業或政府捐助之財團法人之捐助財產或捐贈並列入基金之財產：
一、財團法人設立登記時，接受中央或地方政府（含特種基金）、公法人、公營事業（含未民營化前之公營事業）、政府捐助之財團法人、已裁撤政府機關（含特種基金）捐助之財產，或已依法解散政府捐助之財團法人捐助之賸餘財產。
二、財團法人設立登記後，接受中央或地方政府（含特種基金）、公法人、公營事業（含未民營化前之公營事業）、政府捐助之財團法人、已裁撤政府機關（含特種基金）捐贈之財產，或已依法解散政府捐助之財團法人捐贈之賸餘財產。
三、賸餘或公積轉列基金，如以當期賸餘或公積轉列時，依轉列時捐助及捐贈並列入基金合計數占基金總額之比率乘以轉列金額計算其數額；如以前一會計年度以前累積賸餘或公積轉列時，依轉列年度期初捐助及捐贈並列入基金合計數占基金總額之比率乘以轉列金額計算其數額。
但於本法施行前，已轉列之基金，依主管機關原計算方式認定。
財團法人列入基金之財產，扣除前項財產後，應計算為民間之捐助財產或捐贈並列入基金之財產。
前二項規定，於減列基金時，準用之。
一、財團法人設立登記時，接受中央或地方政府（含特種基金）、公法人、公營事業（含未民營化前之公營事業）、政府捐助之財團法人、已裁撤政府機關（含特種基金）捐助之財產，或已依法解散政府捐助之財團法人捐助之賸餘財產。
二、財團法人設立登記後，接受中央或地方政府（含特種基金）、公法人、公營事業（含未民營化前之公營事業）、政府捐助之財團法人、已裁撤政府機關（含特種基金）捐贈之財產，或已依法解散政府捐助之財團法人捐贈之賸餘財產。
三、賸餘或公積轉列基金，如以當期賸餘或公積轉列時，依轉列時捐助及捐贈並列入基金合計數占基金總額之比率乘以轉列金額計算其數額；如以前一會計年度以前累積賸餘或公積轉列時，依轉列年度期初捐助及捐贈並列入基金合計數占基金總額之比率乘以轉列金額計算其數額。
但於本法施行前，已轉列之基金，依主管機關原計算方式認定。
財團法人列入基金之財產，扣除前項財產後，應計算為民間之捐助財產或捐贈並列入基金之財產。
前二項規定，於減列基金時，準用之。