Regulations on Competent Authorities Governing Specific Foundations for Anti-Money Laundering and Counter-Terrorism Financing Article 2
As used in the Act, “a foundation that may be easily used for money-laundering or financing terrorist activities because of its establishment purpose or operation” refers to a specific foundation, under the definition of the International Financial Action Task Force on Money Laundering (hereinafter referred to as the “FATF”), which engages in raising or disbursing funds for charitable, cultural, educational, social, fraternal or other similar types of purposes beneficial to public, , and has been listed as a foundation with high risk by the competent authorities through the procedures of Risk assessment and recognition of money laundering and terrorist financial(hereinafter refer to as “Specific Foundation”).
中文原文 主管機關辦理特定財團法人洗錢及資恐防制辦法第2條
本法所稱設立目的或執行業務易為洗錢或資恐活動利用之財團法人，指符合國際防制洗錢金融行動工作組織（FinancialActionTaskForce，以下簡稱FATF）所定，具有募集或分配資金行為，且從事慈善、文化、教育、社交、友愛，或為其他型態之公益目的者，經主管機關進行洗錢與資恐風險辨識及評估程序後，列為特定高風險之財團法人（以下簡稱特定財團法人）。