1. A foundation is a private legal person pursuing an aim with a public benefit and having assets donated by endowers that is approved to operate by the competent authority and registered with a court. International nongovernmental organizations (INGOs) may set up a foundation in accordance with the procedure for setting up a foundation stipulated in the Foundations Act or may choose to apply for recognition from the central competent authority for the relevant sector as a foreign foundation in accordance with Article 69 of the Foundations Act. A foundation may exercise its rights and obligations vis-à-vis external parties including hiring foreign workers, filing taxes, making use of tax exemption incentives, recruiting volunteers, participating in government procurement tenders, and soliciting donations from the public. It may also engage in business activities and must：1) abide by anti-money laundering and counterterrorism financing measures; 2) submit annual financial information; and 3) disclose information in accordance with the law. Where a director, supervisor, or relevant employee violates the law, the organization may be sanctioned in accordance with the law to ensure public welfare.
 
2. As per the Foundations Act, if an INGO elects to set up a local foundation, it must file an application with the relevant local government (contact information may be found in the links below); if an INGO elects to set up a national-level foundation, it must apply for establishment or recognition with the central competent authority for the relevant sector (refer to the “Overview of competent authorities for foundations” below).
 
3. After an application is accepted, the competent authority will make a decision on approval or rejection within 60 days. However, the processing deadline may be extended if necessary. Once approved, related documents will be issued.
 
4. A foundation’s directors must apply for registration with the court having jurisdiction over the location of the main office or branch office within 15 days of receiving approval documents. The foundation must also deliver a photocopy of the registration certificate to the competent authority for its records within 15 days of the court’s issuance of a registration certificate.
 
To set up a national-level foundation, please follow this procedure：

Step 1：The INGO elects to set up a local or national-level foundation or applies for recognition as a foreign foundation. It then files an application for approval with the relevant local or central competent authorities.
 
Step 2：Foundation directors apply to the court having jurisdiction over the location of the foundation’s main office or branch office to register as a legal person within 15 days of receiving approval documents. The foundation must deliver a photocopy of the registration certificate to the competent authority for its records within 15 days of the court’s issuance of a registration certificate.
 
According to Article 10 of the Foundations Act, an application for approval to establish a foundation must be made with the competent authority together with the following documents：
 
  • 1. Application form
  • 2. Charter of endowment, or a photocopy of the will if the foundation is established with property endowed by a will
  • 3. List of endowment property and relevant supporting documents
  • 4. Roster of directors and, if any, supervisors, with photocopies of their identification documents and specimen of signatures or seals
  • 5. Consent statements to serve as directors or supervisors
  • 6. Seal of the foundation
  • 7. Letter from donor(s) to undertake to transfer the ownership of endowed property to the foundation after the establishment is approved and duly registered
  • 8. Work plan
  • 9. Plan concerning combating money laundering and financing of terrorism if the INGO has a branch office in a country or area at high risk for money laundering or financing of terrorism.
  • 10. Other documents required by the competent authority
Where an application does not meet requirements set out in the preceding paragraph and such noncompliance is rectifiable, the competent authority must notify the applicant to make rectification within a specified time period. The application may be dismissed if the noncompliance is not rectifiable or not rectified within the specified time period.
 
Pursuant to Article 69 of the Foundations Act, a foreign foundation that meets certain conditions may apply to the central competent authority for the relevant sector for recognition by submitting the following documents：
  • 1. An application form, wherein the foundation’s name must be translated into Chinese and its nationality specified
  • 2. Certificate of establishment issued by the competent authority in the home country that evidences its qualifications as a foundation (*)
  • 3. Charter of endowment (*)
  • 4. Identification documents of directors or the representative in the Republic of China (Taiwan) (*)
  • 5. The principal office address in the Republic of China (Taiwan)
  • 6. Plan concerning combating money laundering and financing of terrorism if the INGO has a branch office in a country or area at high risk for money laundering or financing of terrorism
  • 7. Other documents required by the central competent authority
  • 8. All documentation set out in the preceding subparagraphs must be translated into Chinese if the original is in another language
(*)Documents in other languages and their Chinese translations set out in Subparagraphs 2 to 4 must be authenticated by the relevant R.O.C. overseas mission.
 
Notes：
  • 1. For more information on the establishment of national-level foundations and required documents, consult the central competent authority for the relevant sector (refer to the “Overview of competent authorities for foundations” below).
  • 2. To set up a local foundation, please consult the relevant local government via the links below.
     
 
 
Contact information：