Reward Regulation on the Donation of Precious Documents by an Individual or Organization Article 8
The central archives competent authority shall render a certificate to the donor to specify the content and quantity of the donated precious documents.The actual cost of acquisition, as shown in documents proving the donor's acquisition costs, may be noted in the certificate of the preceding paragraph to enable the donor to itemize such donations as deductions or as current-year donation expenses in accordance with the Income Tax Act. When an individual donor is unable to provide documents proving the acquisition costs, the central archives competent authority may, at the donor's request, invite scholars and experts to appraise the value of the precious documents at the time of donation, and the appraised value shall be specified in a certificate.If there is a condition for donation in paragraph 1, it shall be specified in a written contract.
中文原文 私人或團體捐贈珍貴文書獎勵辦法第8條
對於珍貴文書之捐贈者，檔案中央主管機關應發給捐贈證明書，載明捐贈之內容與數量。
前項捐贈證明書，得依捐贈者提供之實際取得成本憑證，載明捐贈價值，供捐贈者依所得稅法規定列報捐贈列舉扣除金額或列為當年度捐贈費用。
個人捐贈者未能提供憑證時，檔案中央主管機關得依捐贈者請求，邀請學者專家估定捐贈時時價，載明於捐贈證明書。
第一項捐贈，如附有條件者，應以書面契約載明之。
前項捐贈證明書，得依捐贈者提供之實際取得成本憑證，載明捐贈價值，供捐贈者依所得稅法規定列報捐贈列舉扣除金額或列為當年度捐贈費用。
個人捐贈者未能提供憑證時，檔案中央主管機關得依捐贈者請求，邀請學者專家估定捐贈時時價，載明於捐贈證明書。
第一項捐贈，如附有條件者，應以書面契約載明之。