The Environmental Education Act Article 8
The competent government authorities of all levels and the competent central government authorities in charge of the designated enterprises shall allocate a budget as per the preceding three articles’ national environmental education abstract, and environmental education action plan, with which to carry out environmental education-related measures.The competent government authorities of all levels are required to set up an environmental education fund, and its funding sources are as follows,1. From the environmental protection fund set up by the competent government authorities of all levels, an expenditure budget amount of at least five percent is to be allocated per year, which is to be allotted as subsidy (donation) fund, except where there is no cumulative surplus on said fund.2. From the proceeds the execution agency derives from executing the waste recycling work as per the Waste Disposal Act, ten percent of the amount is to be allocated and allotted each year.3. From the proceeds of penalty fines the competent government authorities of all levels have collected for breaching the environmental protection law or self-government acts, five percent of which is to be allocated and allotted each year.4. Fund interest gains.5. Donations by the people, businesses or organizations.6. Other forms of income.The environmental protection fund stated in part 1 of the preceding paragraph refers to the fund besides the aforesaid environmental education fund, the funds set up by the competent central and central-ruled municipality, county (municipal) municipality authorities, of which the resource recycling management fund shall be limited to non-profit funds.Of the environmental education fund as stated in part 2, the competent government authorities of all levels shall set up a fund management board charged with managing and utilizing the fund.The aforesaid management board may appoint the board members, who are to serve a two-year tenure, of whom the number of experts, scholars and private group representatives may not fall below two-thirds of the total board members.The aforesaid part 2’s environmental education fund’s receipt/payout, safekeeping and utilization measure is to be separately defined by the competent government authorities of all levels.
中文原文 環境教育法第8條
各級主管機關及中央目的事業主管機關應依前三條國家環境教育綱領、環境教育行動方案編列預算，辦理環境教育相關事項。
各級主管機關應設立環境教育基金，其來源如下：
一、自各級主管機關設立之環境保護基金，每年至少提撥百分之五支出預算金額，以補（捐）助款撥入。
但該基金無累計賸餘時，不在此限。
二、自廢棄物清理法之執行機關執行廢棄物回收工作變賣所得款項，每年提撥百分之十之金額撥入。
三、自各級主管機關收取違反環境保護法律或自治條例之罰鍰收入，每年提撥百分之五撥入。
四、基金孳息。
五、人民、事業或團體之捐助。
六、其他收入。
前項第一款所稱環境保護基金，指除前項環境教育基金外，中央及直轄市、縣（市）主管機關依環境保護法律或自治條例所設立之基金，其中資源回收管理基金以非營業基金為限。
第二項環境教育基金，各級主管機關應成立基金管理會，負責管理及運用。
前項管理會得置委員，委員任期二年，其中專家、學者及民間團體代表不得少於委員總人數三分之二。
第二項之環境教育基金收支、保管及運用辦法，由各級主管機關分別定之。
各級主管機關應設立環境教育基金，其來源如下：
一、自各級主管機關設立之環境保護基金，每年至少提撥百分之五支出預算金額，以補（捐）助款撥入。
但該基金無累計賸餘時，不在此限。
二、自廢棄物清理法之執行機關執行廢棄物回收工作變賣所得款項，每年提撥百分之十之金額撥入。
三、自各級主管機關收取違反環境保護法律或自治條例之罰鍰收入，每年提撥百分之五撥入。
四、基金孳息。
五、人民、事業或團體之捐助。
六、其他收入。
前項第一款所稱環境保護基金，指除前項環境教育基金外，中央及直轄市、縣（市）主管機關依環境保護法律或自治條例所設立之基金，其中資源回收管理基金以非營業基金為限。
第二項環境教育基金，各級主管機關應成立基金管理會，負責管理及運用。
前項管理會得置委員，委員任期二年，其中專家、學者及民間團體代表不得少於委員總人數三分之二。
第二項之環境教育基金收支、保管及運用辦法，由各級主管機關分別定之。