Enforcement Rules of the Crime Victim Rights Protection Act Article 40

The term "foundation," as mentioned in Article 75, Paragraph 2 of the Act, refers to a foundation established in accordance with the provisions of Article 2, Paragraph 2, subparagraph 1 of the Foundations Act with property endowed by a government agency and such endowment property exceeds 50 percent of the total amount of the fund of the protection organization when it is established.
中文原文 犯罪被害人保護法施行細則第40條
本法第七十五條第二項所稱財團法人,指財團法人法第二條第二項第一款規定,由政府機關捐助成立,且其捐助財產合計超過保護機構成立基金總額百分之五十,屬政府捐助之財團法人。

English translation for reference only; the Chinese text prevails. Not legal advice.