Enforcement Rules of the Charity Donations Destined for Social Welfare Funds Implementation Regulations Article 13

If donated item falls within the category as above-mentioned per Item (iii) – Article II (Movable or unmovable [real estate] assets which need to be cashed-in on fixed rates & dates), before actual cashing-in execution, it is not bound by previously set tabulation limit as described per Item (b) of Article 17 of The Rules.
中文原文 公益勸募條例施行細則第13條
捐贈財物為第二條第三款之動產或不動產者,於處分變現前,不列入本條例第十七條第二項之勸募活動必要支出比率之計算範圍。

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