Regulation Governing Calculation and Determination of a Foundation’s Fund Article 5
A foundation shall not include the property acquired after its establishment registration in the fund unless the ratio of the donation, interest derived from the fund and other incomes the foundation received in total during the previous 3-year period to the total expenditure spent on its operation as set out in the charter of endowment reaches 60 percent.The preceding paragraph shall not apply in any of the following circumstances:1. The foundation’s total fund amount does not exceed NT$50,000,000.2. A government-endowed foundation, as determined by the competent authority, is required to include the property in the fund for the purpose of performing specific policy.3. A public-endowed foundation entrusted to perform specific task pursuant to the Civil Code and laws and regulations other than the Act, as determined by the competent authority, is required to include the property in the fund for the purpose of performing specific task.The amount of those incomes set out in the first paragraph may be determined by taking into account the value recognized by the tax collection authority or other relevant authority.
中文原文 財團法人基金計算及認定基準辦法第5條
財團法人前三年度受捐贈之財產、基金孳息及其他各項收入之總額，其用於捐助章程所定業務項目之支出總額，應達百分之六十，始得將設立登記後取得之財產列入基金。
前項規定，有下列情形之一者，不適用之：
一、財團法人基金總額為新臺幣五千萬元以下。
二、政府捐助之財團法人經主管機關審認基於執行特定政策目的而有將財產列入基金之必要。
三、民間捐助之財團法人依民法及本法以外之法律、法規命令設置，賦予執行特定任務，並規定以特定財源為其運作經費，且經主管機關審認基於執行特定任務目的而有將財產列入基金之必要。
第一項各項收入之總額，得參酌稅捐稽徵機關或其他相關機關核定之數額認定之。
前項規定，有下列情形之一者，不適用之：
一、財團法人基金總額為新臺幣五千萬元以下。
二、政府捐助之財團法人經主管機關審認基於執行特定政策目的而有將財產列入基金之必要。
三、民間捐助之財團法人依民法及本法以外之法律、法規命令設置，賦予執行特定任務，並規定以特定財源為其運作經費，且經主管機關審認基於執行特定任務目的而有將財產列入基金之必要。
第一項各項收入之總額，得參酌稅捐稽徵機關或其他相關機關核定之數額認定之。