Enforcement Rules of the Culture and the Arts Reward and Promotion Act Article 4

“Culture and arts enterprises” as mentioned in Paragraph 3 of Article 3 of the Act means organizations, schools, juridical persons, groups, or businesses where the main scope of purpose of establishment, registration, or business is in line with Paragraph 2 of Article 3 of the Act and which are established in accordance with the law and duly registered.
中文原文 文化藝術獎助條例施行細則第4條
本條例第三條第三項所稱文化藝術事業,指依法設立登記或經政府立案之機構、學校、法人、團體或商號,其設立目的宗旨、登記事項、營業項目之主要範圍,符合本條例第三條第二項之規定。

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