Culture and the Arts Reward and Promotion Act Article 28
Artifacts, antiques, works of art, specimens, monuments, historic buildings, commemorative buildings, groups of buildings, archaeological sites, historic sites, cultural landscapes and appertaining land which have cultural or artistic value that are donated to the government may, in accordance with Sub-item 2.1 of Item 2 of Paragraph 1 of Article 17 and Paragraph 1 of Article 36 of the Income Tax Act, be listed as a deduction or an annual expense; no cap shall apply.The donation shall be reviewed and its dollar amount confirmed by a professional board of inquiry convened by the donating organization, which will issue a certificate showing the value at the time of donation as determined by the supervisory authority based on the value of donations on record.
中文原文 文化藝術獎助條例第28條
以具有文化藝術資產價值之文物、古物、藝術品、標本、古蹟、歷史建築、紀念建築、聚落建築群、考古遺址、史蹟、文化景觀及其所定著土地捐贈政府者，得依所得稅法第十七條第一項第二款第二目之一及第三十六條第一款規定列舉扣除或列為當年度之費用，不受金額之限制。
前項捐贈之金額，應由受贈機關（構）召開專業諮詢會審查及鑑價，出具含有捐贈時時價，並經主管機關備查有案之捐贈證明所載金額計算之。
前項捐贈之金額，應由受贈機關（構）召開專業諮詢會審查及鑑價，出具含有捐贈時時價，並經主管機關備查有案之捐贈證明所載金額計算之。