Promulgated under MOFA's Administrative Order No. 10925509330 on July 10, 2020
Article 1 These Regulations have been formulated in accordance with Article 69 of the Foundations Act.
Article 2 Foreign International Cooperation Foundations (hereinafter “foreign foundations”) whose
activities fall under the following categories and which meet the following conditions
may submit an application to the Ministry of Foreign Affairs (hereinafter “MOFA”) for
1. The activities of foreign foundations must fall under one of the following categories
(1) Democracy and freedom
(2) Human rights and justice
(3) Peace and tolerance
(4) Other types of international cooperation activities approved by MOFA
2. The activities of foreign foundations must be confirmed by MOFA as not being in
conflict with the fundamental policies or foreign policy interests of the Republic of
China (Taiwan), and foreign foundations must meet one of the following conditions:
(1) Their total assets within the territory of the Republic of China (Taiwan) may not be
worth less than NT$15 million, and their total cash ratio may not be less than 50
(2) They have obtained general or special consultative status in the United Nations
Economic and Social Council or have been classified by MOFA as a world-renowned
international nongovernmental organization. In both cases, their total assets within
the territory of the Republic of China (Taiwan) must not be worth less than NT$5 million.
Foreign foundations granted recognition may have their recognition revoked by MOFA
in any of the following circumstances:
1. Their activities in the Republic of China (Taiwan) are incompatible with the
2. They violate the conditions established by MOFA for recognition applications.
3. They are unable to renew their consultative status after having successfully applied
for MOFA recognition in accordance with Paragraph 1, Subparagraph 2, Item 2.
Articale 3 When foreign foundations apply to MOFA for recognition, in addition to the documents
specified in Article 69, Paragraph 1 of the Foundations Act, they must submit the
following documents specified by MOFA in accordance with the provisions of
Subparagraph 7 of the same Paragraph:
1. Business reports for the most recent two years
2. Financial reports for the most recent two years audited or reviewed by a certified
3. List of assets
4. Annual plan that includes the purpose of establishment, location for establishment,
contact information, work items, organization and responsibilities, working methods,
and sources of funding
5. A letter of undertaking for public liability insurance for the period of operation in
the Republic of China (Taiwan)
The filing date of the list of assets in Subparagraph 3 of the previous Paragraph and the
date on the balance sheet must be the same. Types of assets include movable and
immovable property. The movable and immovable property items shall be listed using
the account titles on the balance sheet. Proof of property ownership shall also be attached.
The list of assets shall be signed or stamped by the tabulator, auditor, and representative.
If the documents referred to in Paragraph 1 are in a foreign language, they must be
translated into Chinese The original foreign language documents referred to in
Subparagraphs 2, 3, and 5 and their Chinese translations must be authenticated by an
overseas mission of the Republic of China (Taiwan).
Articale 4 These Regulations shall become effective on the date of promulgation.