The Regulations were enacted according to Paragraph 2 of Article 14 of the Archives Act (hereinafter referred to as the “Act”).

The phrase “precious documents” shall mean documents or information with permanent preservation value under Paragraph 1 of Article 14 of the Act.

In principle, precious documents shall be donated in originals.

If an individual or legal entity intends to donate precious documents, it may express its intent in writing or verbally to the central archives authority-in-charge. If the intent is expressed verbally, the central archives authority shall make a record.

The citizen of the Republic of China who lives abroad may express its intent in writing to the ROC embassies, consulates, representative offices or other agencies authorized by the Ministry of Foreign Affairs or the Commission on Overseas Chinese Affairs of the ROC. If the intent is expressed verbally, the central archives authority shall make a record for submission. This provision shall be applied to a donation by a foreigner or foreign entity.

The central archives authority-in-charge may cooperate with the Ministry of Foreign Affairs to deal with the donation of the precious documents from a foreigner or foreign entity in accordance with the Regulations and relevant regulations.

Before the central archives authority-in-charge accepts a donation of precious documents from an individual or legal entity, it shall, in accordance with the directions relevant to Archives Appraisal Directions which are enacted by the central archives authority-in-charge, examine and ensure such documents to be with permanent preservation value.
The process and result of examination under the preceding paragraph shall be notified to that individual or legal entity.

The central archives authority-in-charge 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 provisions of the Income Tax Act. When an individual donor is unable to provide documents proving the acquisition costs, the central archives authority-in-charge 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 will be specified in a certificate.
If there is a condition for donation, it shall be specified in a written agreement.

The donation of precious documents in accordance with the Regulations may be notarized or authenticated.

The reward for a donation of precious documents from an individual or legal entity is as follows:
1. To present a letter of thanks, certificate, medal or trophy.
2. To bestow a plaque.
3. To reduce the access fees to view, copy or duplicate archives.
4. To provide the name and a brief introduction of the donor when a donated item is exhibited.
5. To announce information regarding the donation on the website of the central archives authority-in-charge.
The aforementioned rewards in Subparagraph 1 and 2 of the preceding paragraph shall be made in public.
When a person donates duplicate documents, or recommends acceptance of a donation of precious documents and the central archives authority-in-charge accepts the recommendation following review and evaluation, the authority may make reference to the methods provided in Subparagraph 1, Paragraph 1 in rewarding the donor.
The methods provided in Paragraph 1 may be rendered together if necessary.

The Regulations shall be effective on the effective date of the Act.
The amendments of the Regulations shall be effective on the date of promulgation.