National Cultural Affairs Foundations Accounting Standards and Financial Reporting Standards Article 23
If the cultural foundation's expenditures on activities related to its purpose of establishment are lower than sixty percent of the sum of interest generated each year by the fund and other income, it shall pay income tax in accordance with laws except in case of any of the following:1. Where the annual balance is lower than NT$500,000.2. Where the annual balance is higher than NT$500,000 yet it has submitted a plan for expenditures with the balance for within four years starting from the following year on activities related to the purpose of its establishment and the plan is reviewed and approved by the Ministry.
中文原文 全國性文化事務財團法人會計處理及財務報告編製準則第23條
文化法人用於與其創設目的有關活動之支出，若低於基金之每年孳息及其他各項收入百分之六十，應依法繳納所得稅。
但符合下列情形之一者，不在此限：
一、當年度結餘款在新臺幣五十萬元以下。
二、當年度結餘款超過新臺幣五十萬元，已就該結餘款編列用於次年度起算四年內與其創設目的有關活動支出之使用計畫，並經本部查明同意。
但符合下列情形之一者，不在此限：
一、當年度結餘款在新臺幣五十萬元以下。
二、當年度結餘款超過新臺幣五十萬元，已就該結餘款編列用於次年度起算四年內與其創設目的有關活動支出之使用計畫，並經本部查明同意。