Regulations for the Establishment, Approval and Management of Long-Term Care Institutions Article 32

The long-term care institution shall duly manage and utilize the donations from any individual or organization. If the donation is cash, it shall be deposited in a dedicated account exclusively for the purpose of providing long-term care services, unless the donor designates a specific purpose.Credit verification shall be performed in a public manner for donations accepted under the previous paragraph. Basic information such as the donor’s name, amount, date of donation and designated donation target shall be published on the website of the institution or a publication that it issues. If there is no website or publication, it shall be published in the newspaper or on the electronic media.When a long-term care institution accepts donations from any individual or organization under the first paragraph, the information related to donated properties accepted during the past six months, the usage and public credit verification shall be filed with the municipal or county (city) competent authority for reference in January and July of each year.
中文原文 長期照顧服務機構設立許可及管理辦法第32條
長照機構接受私人或團體之捐贈,應妥善管理及運用;其屬現金者,應設專戶儲存,專作長期照顧服務之用。
但捐贈者有指定用途者,應專款專用。
前項所受之捐贈,應辦理公開徵信,並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。
第一項長照機構接受私人或團體之捐贈時,應於每年一月及七月將前六個月接受捐贈財物、使用情形及公開徵信相關資料,報直轄市、縣(市)主管機關備查。

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