The Regulations of Management of the Government Subsidies and the Publicly Raised Funds of Taiwan After-Care Association Article 20

Taiwan After-Care Association or its affiliates shall return the collected funds or articles to the donators in following situations:1.The fund-raising activities is unauthorized;2.The approval of a fund-raising activity has been revoked or repealed, except the property that has been used for the purpose approved, with later verification, before being revoked or repealed;3.The fund-raising activities are overdue;4.There exists a violation of Article 12 of the Regulations;If the properties in the preceding paragraph cannot be returned to donators, they shall be converted into belongings of national treasury after reporting to the Ministry of Justice for consent.If the surplus properties of any fund raising activities held by Taiwan After-Care Association or its affiliates are not dealt with under Article 17, they shall be disposed of according to the two preceding paragraphs.
中文原文 更生保護會接受政府補助及向外籌募經費管理辦法第20條
有下列情形之一者,更生保護會或分會應將籌募所得財物返還捐助人:
一、籌募活動未經核准。
二、籌募活動之核准經撤銷或廢止。
但於撤銷或廢止前,已依原核准目的使用之財物,經查證屬實者,不在此限。
三、逾核准籌募活動期間而為籌募活動。
四、違反第十二條規定。
前項財物難以返還,經報請法務部同意後,歸屬國庫。
更生保護會或分會辦理籌募活動所得之賸餘財物未依第十七條規定辦理者,依前二項規定處理。

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