The Act Governing Savings Accounts for Future Education and Development of Children and Youth Article 24

The competent authorities may receive donations from all sectors for affairs pertaining to child and youth savings accounts.The competent authorities shall handle the aforesaid donations in accordance with the Charity Donations Destined for Social Welfare Funds Implementation Regulations, and shall announce the handling status on a regular basis.Regulations governing the utilization and distribution of the donations set forth in the first paragraph and other relevant matters shall be established by the central competent authority.
中文原文 兒童及少年未來教育與發展帳戶條例第24條
主管機關得接受各界捐贈,用於兒少教育發展帳戶相關事宜。
前項捐贈,主管機關應依公益勸募條例規定辦理,並定期將辦理情形公告。
第一項捐贈運用方式、分配及其他相關事項之辦法,由中央主管機關定之。

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