Regulations on Permission and Supervision of Social Welfare Charitable Trusts Article 4
Permission and supervision of charitable trusts will be carried out by the competent authority, however, when the trust property is below a specific amount and the scope of main benefit is a single special municipality or city/county, the competent authority can commission the special municipality city/county government to permit and supervise and handle the matters the competent authority should handle as required under this Law and these Regulations.The specific amount in the previous items will be set by the competent authorityWhen the scope of main benefit of a charitable trust is unclear or disputed and the authority that should carry out approval and supervision cannot be confirmed, the competent author can appoint said authority.
中文原文 社會福利公益信託許可及監督辦法第4條
公益信託之許可及監督，由主管機關為之。
但信託財產未達一定金額，且其主要受益範圍在單一之直轄市或縣（市）者，主管機關得委由該直轄市或縣（市）政府為許可及監督，並辦理本法及本辦法所定主管機關應辦理事項。
前項一定金額，由主管機關定之。
公益信託之主要受益範圍不明或有疑義，不能確定其許可及監督之機關者，得申請主管機關指定之。
但信託財產未達一定金額，且其主要受益範圍在單一之直轄市或縣（市）者，主管機關得委由該直轄市或縣（市）政府為許可及監督，並辦理本法及本辦法所定主管機關應辦理事項。
前項一定金額，由主管機關定之。
公益信託之主要受益範圍不明或有疑義，不能確定其許可及監督之機關者，得申請主管機關指定之。