Charity Donations Destined For Social Welfare Funds Implementation Regulations - Permission Regulations Article 6

Where the utilization plan of all financial funds and gifts solicited through charity donations is changed, in the case of a public school or administrative corporation, it shall report the cancellation to the school’s administrative council meeting or the administrative corporation’s regulatory authority for approval, respectively, or in the case of any other charitable organization, it shall report the same to its board of directors for approval and apply with the competent authority for permission of the change within 7 days after the board of directors grants its approval, with a notice to the donor or public announcement thereof at the same time, stating that the donor may raise an objection within the time limit of one month or more.Where the donor raises the objection within the time limit referred to in the preceding paragraph, the charitable organization shall return the property donated by the donor.