Regulations for Guidance on Civil Associations Affairs Article 27

For the liquidation procedure in the dissolution of a civil association, if juridical association registration has been conducted, unless otherwise prescribed by law, it shall be handled pursuant to the provisions of the Civil Code. If juridical association registration has not been conducted, it shall be handled pursuant to the regulation of resolution of members’ (member representatives’) congress. If the regulation has not been prescribed in the constitution or the members’ (member representatives’) congress cannot be convened, the chairperson of the board of directors or the substitute prescribed by the constitution shall act as the liquidator. If the liquidator cannot be selected, the regulating authority may elect and assign a liquidator for handling pursuant to liquidation provisions in the Civil Code.