This Regulation is drafted by the Ministry of Culture (hereinafter referred as “MOC”) to implement Article 17 of the Culture and Arts Reward Act (hereinafter referred as the “Act”) and to provide awards to sponsors funding cultural and arts-related enterprises.
The following is a list of methods for sponsors to fund cultural and arts-related enterprises:
1. To establish, contribute in the establishment of, or donate to cultural and arts-related foundations;
2. To sponsor cultural and artistic creations, explorations, researches, publications, studies, and international exchanges;
3. To sponsor exhibitions, performances, communications, and promotions of culture and arts;
4. To sponsor the cultivation of cultural and artistic talent;
5. To establish, provide or improve the cultural and artistic facilities and sites for use by cultural and creative enterprises, non-specific groups or individual for creations, exhibitions, performances and rehearsals;
6. To purchase tickets for non-specific groups and individuals to attend cultural and artistic events, exhibitions and performances;
7. To sponsor the display of artwork in public buildings to beautify the building and the environment;
8. To sponsor the maintenance or repair of historic sites, as well as buildings in the historic preservation sites;
9. To sponsor the research and development of cultural creativity, and the cultivation of talents; and
10. Other sponsorship for culture and arts.
For sponsors that have provided more than NT$1 million to cultural and arts-related enterprises and have made key contributions to their efforts or otherwise attached special significance onto the sponsorship, the MOC shall grant them award(s) in the appropriate category(s) below and bestow public accolades for their efforts:
1. Most Creative Award
2. Long-Term Patron Award
3. Artist Cultivation Award
4. Corporate Support of Participation in the Arts Award
5. Small and Medium-sized Enterprise Contribution Award
6. Patron of the Year Award
7. Jury Award
The MOC may invite the relevant academics and experts to hold a meeting to conduct evaluations and select the winners for the above awards.
The list of members of the committee will be made public with the result of the review.
A certificate of gratitude shall be issued to those that have contributed more than NT$1 million to cultural and arts-related enterprises and have not yet received any of the aforementioned awards.
The types of contributions by sponsors include cash, personal property, real estate and rights.
In terms of the personal or real properties which the sponsors provide for the funding, the value shall be an amount equivalent to the then-current market price in New Taiwan Dollars at the time the property was contributed. In terms of rights which are provided for funding, the valuation shall be determined in consideration of the actual then-current situation based on the natures of the said rights when the right was contributed.
The amounts contributed by sponsors to cultural and arts-related enterprises shall be calculated on an aggregated basis for the most recent two years.
This Regulation shall apply mutatis mutandis to foreign groups or individuals sponsoring cultural and arts-related enterprises in the Republic of China.
This Regulation is effective from the date of the promulgation thereof.