Regulations on the Work of Community Development Article 18

A community development association may establish a community production and construction fund for community development projects. The fund shall be established in accordance with the relevant laws and regulations prescribed by the competent municipal or county (city) authorities.
中文原文 社區發展工作綱要第18條
社區發展協會為辦理社區發展業務,得設置社區生產建設基金;其設置依直轄市、縣(市)主管機關相關法令規定辦理。

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