Public Assistance Act Article 44-1

Government agencies at every level and public assistance institutions shall manage private or groups donations effectively. Cash donations shall be managed in a bank account designed for public assistance use. However, if donors specify purposes, donations shall be arranged accordingly.Open investigations shall be conducted periodically into the accepted donation described above. All relevant matters shall be subject to the Enforcement rules of this Act.
中文原文 社會救助法第44-1條
各級政府及社會救助機構接受私人或團體之捐贈,應妥善管理及運用;其屬現金者,應設專戶儲存,專作社會救助事業之用,捐贈者有指定用途者,並應專款專用。
前項接受之捐贈,應公開徵信;其相關事項,於本法施行細則定之。

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