Child and Juvenile Welfare and Rights Protection Act Article 82
Private individuals or organizations operating child and juvenile welfare institutions shall be limited to those who have applied for and obtained establishment permits from the local competent authority; those who engage in external fundraising or enjoy tax exemptions shall register as a foundation within six months from the date of establishment permit.If a foundation registration is not completed within the period mentioned in the preceding paragraph and there is a legitimate reason, an extension may be applied for once, not exceeding three months; if registration is not completed by the deadline, the original permit shall lose its effect.The requirements, procedures, review period, revocation and annulment of permits, supervision and management, suspension, termination, resumption of business, and other matters to be complied with for applications for establishment permits mentioned in Paragraph 1 shall be determined by the central competent authority.
中文原文 兒童及少年福利與權益保障法第82條
私人或團體辦理兒童及少年福利機構,以向當地主管機關申請設立許可者為限;其有對外勸募行為或享受租稅減免者,應於設立許可之日起六個月內辦理財團法人登記。
未於前項期間辦理財團法人登記,而有正當理由者,得申請核准延長一次,期間不得超過三個月;屆期不辦理者,原許可失其效力。
第一項申請設立許可之要件、程序、審核期限、撤銷與廢止許可、督導管理、停業、歇業、復業及其他應遵行事項之辦法,由中央主管機關定之。
未於前項期間辦理財團法人登記,而有正當理由者,得申請核准延長一次,期間不得超過三個月;屆期不辦理者,原許可失其效力。
第一項申請設立許可之要件、程序、審核期限、撤銷與廢止許可、督導管理、停業、歇業、復業及其他應遵行事項之辦法,由中央主管機關定之。