Public Welfare Solicitation Act Article 6

In the solicitation under the second paragraph of the previous article, the government authority (institution) of each level shall:1.Issue receipts.2.Carry out public disclosures on a regular basis.3.Use the funds for designated purposes.If the government authority (institution) of the previous paragraph has a superior authority, a letter status report shall be filed with the superior authority for records within 2 months from the end of the year.When an organization solicits property or accepts voluntary donations from its members or personnel for a public welfare purpose or accepts voluntary donations from external members, it shall follow the first paragraph. An implementation status and income/expense closing report shall also be filed with the authority that granted the approval for its incorporation or registration of such organization or the authority that supervises such organization within 2 months from the end of the year in the event of a public school, or within 5 months from the end of the year in the event of other organizations.
中文原文 公益勸募條例第6條
各級政府機關(構)應依下列規定辦理前條第二項之勸募:
一、開立收據。
二、定期辦理公開徵信。
三、依指定之用途使用。
前項政府機關(構)有上級機關者,應於年度終了後二個月內,將辦理情形函報上級機關備查。
勸募團體基於公益目的,向會員或所屬人員募集財物、接受其主動捐贈或接受外界主動捐贈者,依第一項規定辦理,公立學校並應於年度終了後二個月、其他勸募團體於年度終了後五個月內,將辦理情形及收支決算函報許可其設立、立案或監督之機關備查。

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