Enforcement Rules of the Vocational Training Act Article 11
Vocational training institutions are required to issue receipts when receiving donations in the form of cash, securities or other personal property from individuals, organizations or business entities, and register the ownership transfer in the company of the donor when receiving donations in the form of real property. Both types of donations shall be recorded.
中文原文 職業訓練法施行細則第11條
私人、團體或事業機構對於職業訓練機構捐贈現金、有價證券或其他動產時，受贈機構應出具收據；捐贈不動產時，應即會同受贈機構辦理所有權移轉登記手續，並均應列帳。