Agricultural Insurance Act Article 15

Upon the issuance of a certificate by the Agricultural Insurance Fund, the donations specified in Sub-paragraph 4 of Paragraph 1 of the preceding article may be catalogued as itemized deduction or expenses in the tax return for that year in accordance with Article 17 or Article 36 of the Income Tax Act.
中文原文 農業保險法第15條
前條第一項第四款之捐贈,經財團法人農業保險基金出具證明,得依所得稅法第十七條或第三十六條規定列舉扣除或列為當年度費用。

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