National Cultural Affairs Foundations Accounting Standards and Financial Reporting Standards Article 27
Cultural foundations shall produce official receipts for income from donations.The receipts in the preceding paragraph shall be clearly specified and they shall include the following fields and information:1. Serial number, issuance date, name of recipient cultural foundation, address of the foundation, unified business number, and approved registration document number.2. Basic information of the donor, donation amount or product name of non-cash items, unit, and quantity.The receipt specified in Paragraph 1 shall be affixed with the seals of the cultural foundation, chairperson, and handling officer. A stub or other certificate or forms that can be used as evidence shall be retained for reference.When using the deposit, both the chairperson or authorized representative of the cultural foundation and the in-charge accountant shall apply their seals on the withdrawal certificate.
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27條
文化法人各項受贈收入均應掣給正式收據。
前項收據應標示清楚並含下列相關欄位及資料：
一、流水號、出具日期、受贈文化法人之名稱、會址、統一編號、核准設立文號。
二、捐贈者之基本資料、受贈金額或非現金之受贈物品之品名、單位及數量。
第一項收據應加蓋文化法人、董事長、經手人之印章，並保留存根或其他可資證明之憑證或單據以供備查。
文化法人存取款項時，應由文化法人董事長或其授權代理之人，及主辦會計人員於存取款憑證上共同蓋章。
前項收據應標示清楚並含下列相關欄位及資料：
一、流水號、出具日期、受贈文化法人之名稱、會址、統一編號、核准設立文號。
二、捐贈者之基本資料、受贈金額或非現金之受贈物品之品名、單位及數量。
第一項收據應加蓋文化法人、董事長、經手人之印章，並保留存根或其他可資證明之憑證或單據以供備查。
文化法人存取款項時，應由文化法人董事長或其授權代理之人，及主辦會計人員於存取款憑證上共同蓋章。