Institutional Long-Term Care Juridical Entities Act Article 28

A long-term care foundation shall set aside at least ten percent of its surplus from the previous fiscal year to conduct related research and development, long-term care education, and social welfare activities. It shall also set aside at least ten percent to increase employee remuneration and conduct professional training.A long-term care foundation that engages in social welfare activities shall set aside a surplus in accordance with the preceding paragraph.