The Regulations are established in accordance with Paragraph 3, Article 24 of the Act Governing Savings Accounts for Future Education and Development of Children and Youth (hereinafter referred to as the Act).

The competent authorities shall properly manage and utilize donations from all sectors in accordance with Paragraph 1, Article 24 of the Act. In case of monetary donations, a special account shall be opened for depositing such donations.

If donors have specified the purpose for which their donations are to be used, their donations shall be used for the specified purpose; if donors have not specified any purpose, their donations shall be used for the following purposes:
1. Money: Monetary donations shall be used to assist applicants of savings accounts for future education and development of children and youth who suffer hardships in life in paying their self-deposits after visits and evaluations by the competent authorities at the municipality or city/county level.
2. Property: Property donations are provided for applicants of savings accounts for future education and development of children and youth and their families. The donations set forth in the preceding paragraph may also be used for purposes pertaining to the promotion of savings accounts for future education and development of children and youth.

The following applicants shall be given priority in respect of the assistance for those who suffer hardships in life in paying their self-deposits, as set forth in Subparagraph 1, Paragraph 1 of the preceding paragraph:
1. Children or youth who meet the criteria provided in Subparagraph 2, Article 6 of the Act;
2. Children or youth who come from a family with two or more applicants;
3. Children or youth with disabilities;
4. Aboriginal children or youth;
5. Other children or youth in need of such assistance, as determined by the competent authorities at the municipality or city/county level.

The competent authorities at the municipality or city/county level shall, by the end of the year of receiving monetary donations from all sectors, compile a register that details the use of donated funds and shall, by the end of the following February, submit the same to the central competent authority for reference.
Monetary donations received by the central competent authority from all sectors shall be comprehensively distributed to the competent authorities at the municipality or city/county level according to the registers that detail the use of donated funds, as submitted by each local competent authority in accordance with the preceding paragraph, and the number of the children or youth specified in each subparagraph of the preceding article.
The competent authorities at the municipality or city/county level shall, by the end of each year, compile a register that details the use of the donated funds mentioned in the preceding paragraph and submit the same to the central competent authority for reference.

For the purpose of applying for distribution of any property donations received by the central competent authority, the competent authorities at the municipality or city/county level may, upon notice issued by the central competent authority, submit requirement materials to the central competent authority for its review.
The competent authorities at the municipality or city/county level shall, by the end of each year, compile a register that details the distribution of the property mentioned in the preceding paragraph and shall, by the end of the following February, submit the same to the central competent authority for reference.

If donors have designated specific applicants for use of their donations, the competent authorities shall forward such donations and request the competent authorities at the municipality or city/county level that have jurisdiction over their registered residence to provide such donations for the said applicants.

The Regulations shall come into effect on the date of promulgation.