Enforcement Rules of the Public Assistance Act Article 14
According to the regulations of the Tax Law, a private person or a group donates land, money and objects for helping with the public assistance can apply for reduction of or exemption from taxation.According to the Act, those who help the public assistance and do not engage in making profit can apply for a reduction of or exemption from taxation according to the Tax Law.
中文原文 社會救助法施行細則第14條
私人或團體贊助社會救助事業捐贈之土地、財物，得依有關稅法規定申請減免稅捐。
依本法辦理社會救助事業，非以營利為目的者，得依有關稅法規定申請免徵稅捐。
依本法辦理社會救助事業，非以營利為目的者，得依有關稅法規定申請免徵稅捐。