People with Disabilities Rights Protection Act Article 63
To establish a welfare care facility/institution for people with disabilities, applications shall be submitted to the municipal and county (city) competent authorities for the permits.After having obtained the permits in accordance with the above paragraph, the care facility/institution shall register itself as a juristic corporation within three months commencing from the permits of the application. While the registration procedure is finished, the juristic corporation may accept donations/subsidies or collect funds from the outside with the approval of the competent authorities, and the funds shall be used for exclusive purposes. It is not necessary for the care facility/institution to handle thus registration if any of the following facts exists:1. The care facility/institution is affiliated with a juristic corporation or a public-welfare corporation that is established pursuant to other laws;2. The size of the care facility/institution is small, and it will not collect funds from the outside, receive donations/subsidies, or enjoy the privileges of tax reduction or exemption.Where the care facility/institution has not registered itself as a juristic corporation in accordance with the preceding Paragraph 1 within a specified time limit (or is not in conformity with the preconditions of exemption from registration), the care facility/institution may apply to the municipal and county (city) competent authorities in charge of specific business for extension once, and the extension period shall be no longer than three months. An overdue application shall make the approval invalid.Regulations on the permit/approval requirements, procedure, review period, permit/approval cancellation and abolishment, suspension, extension or migration, supervision and management, etc., are prescribed by the central competent authority.
中文原文 身心障礙者權益保障法第63條
私人或團體設立身心障礙福利機構，應向直轄市、縣（市）主管機關申請設立許可。
依前項規定許可設立者，應自許可設立之日起三個月內，依有關法規辦理財團法人登記，於登記完成後，始得接受補助，或經主管機關核准後對外募捐並專款專用。
但有下列情形之一者，得免辦理財團法人登記：
一、依其他法律申請設立之財團法人或公益社團法人申請附設者。
二、小型設立且不對外募捐、不接受補助及不享受租稅減免者。
第一項機構未於前項規定期間辦理財團法人登記，而有正當理由者，得申請直轄市、縣（市）主管機關核准延長一次，期間不得超過三個月；屆期不辦理者，原許可失其效力。
第一項機構申請設立之許可要件、申請程序、審核期限、撤銷與廢止許可、停辦、擴充與遷移、督導管理及其他相關事項之辦法，由中央主管機關定之。
依前項規定許可設立者，應自許可設立之日起三個月內，依有關法規辦理財團法人登記，於登記完成後，始得接受補助，或經主管機關核准後對外募捐並專款專用。
但有下列情形之一者，得免辦理財團法人登記：
一、依其他法律申請設立之財團法人或公益社團法人申請附設者。
二、小型設立且不對外募捐、不接受補助及不享受租稅減免者。
第一項機構未於前項規定期間辦理財團法人登記，而有正當理由者，得申請直轄市、縣（市）主管機關核准延長一次，期間不得超過三個月；屆期不辦理者，原許可失其效力。
第一項機構申請設立之許可要件、申請程序、審核期限、撤銷與廢止許可、停辦、擴充與遷移、督導管理及其他相關事項之辦法，由中央主管機關定之。