National Cultural Affairs Foundations Accounting Standards and Financial Reporting Standards Article 24

Finance and accounting procedures include various accounting procedures such as income and expenditure, custody, and disposal.Financial income of cultural foundations shall in principle be deposited upon collection. With the exception of short-term working capital, the income of cultural foundations shall be deposited into financial institutions. and may not be deposited at other public or private enterprises or individuals.
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24條
財務會計處理程序包含各項財務收支、保管、處分等帳務處理程序。
文化法人財務收入以隨收隨存為原則,除週轉金外,應存入金融機構,不得存放於其他公私企業或個人。

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