Senior Citizens Welfare Act Article 40
The government and elderly welfare institutions shall properly manage and utilize donations from individuals or organizations. Cash donations shall be deposited into a dedicated account and used exclusively to promote elderly welfare. If the donor specifies a particular purpose, the funds shall be used accordingly.Donations received as mentioned in the preceding paragraph shall be publicly disclosed.
中文原文 老人福利法第40條
政府及老人福利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，專作增進老人福利之用。
但捐贈者有指定用途者，應專款專用。
前項所受之捐贈，應辦理公開徵信。
但捐贈者有指定用途者，應專款專用。
前項所受之捐贈，應辦理公開徵信。