Enforcement Rules for Senior Citizens (Old-ages) Welfare Act Article 11

Senior citizen (Old-ages) welfare institutions accepting donations from private persons or groups shall publish the donation-related information, and report to competent authorities in June and December every year for the record.With regard to Information publishing in the previous paragraph, the institutions should post basic information such as name of donors, amount, date, and designated donated item on website or publication belonging to that institution at least every 6 months. For institutions without website or publication, they should post such information on newspapers or electronic media.
中文原文 老人福利法施行細則第11條
老人福利機構依本法第四十條第一項規定接受私人或團體捐贈時,應於每年六月及十二月將接受捐贈財物、使用情形及公開徵信相關資料陳報主管機關。
前項公開徵信應至少每六個月將捐贈者姓名、金額、捐贈日期及指定捐贈項目等基本資料,刊登於機構所屬網站或發行之刊物;無網站及刊物者,應刊登於新聞紙或電子媒體。

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