Culture and the Arts Reward and Promotion Act Article 27
Donations made to the National Culture and Arts Foundation or the cultural foundations of directly controlled municipalities, counties, or cities shall be deemed a donation to the government.
中文原文 文化藝術獎助條例第27條
捐贈國家文化藝術基金會或直轄市、縣（市）文化基金會者，視同捐贈政府。