Development of the Cultural and Creative Industries Act Article 26
If a profit-seeking enterprise contributes and donates for the reasons stipulated in the following and in an amount that is below NTD 10,000,000 or ten percent of the amount of its income, such contribution and donation may be considered as expenses or losses of the year of payment that are exempted from the restriction in Sub-paragraph 2 of Article 36 of Income Tax Act:1. Purchasing products or services originated by domestic Cultural and Creative Enterprises, and donating to the students or minority groups through schools, departments or other groups.2. Cultural and creative activities held in distant regions.3. Donating Cultural and Creative Enterprises to establish an incubation center.4. Other matters identified by the central Competent AuthorityThe implementation regulations in the preceding paragraph will be stipulated by the central Competent Authority and the central authorities in charge of the end enterprises concerned.
中文原文 文化創意產業發展法第26條
營利事業之下列捐贈，其捐贈總額在新臺幣一千萬元或所得額百分之十之額度內，得列為當年度費用或損失，不受所得稅法第三十六條第二款限制：
一、購買由國內文化創意事業原創之產品或服務，並經由學校、機關、團體捐贈學生或弱勢團體。
二、偏遠地區舉辦之文化創意活動。
三、捐贈文化創意事業成立育成中心。
四、其他經中央主管機關認定之事項。
前項實施辦法，由中央主管機關會同中央目的事業主管機關定之。
一、購買由國內文化創意事業原創之產品或服務，並經由學校、機關、團體捐贈學生或弱勢團體。
二、偏遠地區舉辦之文化創意活動。
三、捐贈文化創意事業成立育成中心。
四、其他經中央主管機關認定之事項。
前項實施辦法，由中央主管機關會同中央目的事業主管機關定之。