Culture and the Arts Reward and Promotion Act Article 5

The government may convey awards or prizes to reward those that have made important contributions or have shown excellence in promoting culture and the arts. It may also promote those that have made an outstanding effort to fund culture and arts workers and enterprises or fulfill their corporate social responsibility by promoting cultural development.
中文原文 文化藝術獎助條例第5條
政府得就推動文化藝術事務具有重要貢獻或績效卓著者,頒予榮銜或獎勵;並得就出資獎助文化藝術工作者及事業,或事業實踐企業社會責任促進文化發展,具卓越貢獻者,給予表揚。

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