The museum shall verify according to professional ethics, the legality of acquisition and rights of possession for objects in its collection such as artifacts, specimens, and works of art.
The museum shall determine a collection management plan to include policies on collections, archives, inventory preservation, loans, deaccession, processing, and storage management. Public museums shall report their collection management plans to the enterprise competent authorities for audit.
Collections described in the preceding paragraph registered or designated as cultural heritage assets by the Cultural Heritage Preservation Act shall be governed by provisions according to the Cultural Heritage Preservation Act and associated regulations.
The duration period and modes of operation of regular inventory taking at public museums that have been certified according to Article XVI shall be prescribed by the central competent authority, Ministry of Finance and National Audit Office.

Museums shall enhance educational and academic capabilities and strengthen communications with the public, to achieve the goals of preserving cultural heritage and to promote the arts as well as lifelong learning.
Tasks outlined in the preceding paragraph shall be accomplished through the following methods:
i. Undertake research related to the museum’s purpose or established theme.
ii. Transform research results into content for exhibitions or archived collections.
iii. Carry out educational promotion activities or publication of relevant materials.

According to operational needs, including but not limited to collection, maintenance, restoration, preservation, research, appraisal, exhibition, educational promotion, public services, personnel training, and marketing management, museums shall establish cooperative associations for undertaking national and international inter-museum exchanges and cooperation, integration and resource sharing; or to strengthen museum education in rural areas through a virtual museum approach. Competent authorities and target enterprise competent authorities shall provide assistance as necessary.

When financial resources reach a specific ratio of operational necessity, public museums shall establish an operations fund according the Budget Act. All expenses and receipts must be processed through the fund according to law.
Sources of funds include the following:
i. Allocation from government budget.
ii. Entry fees and sales income.
iii. Income from venue and facility management, educational promotions, and enterprise cooperation.
iv. Income from assets utilization fees, copyright royalties and recompenses
v. Endowment income.
vi. Yield from fund holdings.
vii. Other relevant incomes.
Funds may be allocated for the following purposes:
i. Exhibition planning and execution expenditures.
ii. Collection, preservation, and maintenance expenditures.
iii. Expenditures for the acquisition, cataloguing, and circulation of published information.
iv. Research and development expenditures.
v. Expenditures for educational promotion, public services, marketing publications, and enterprise cooperation.
vi. Expenditures for management and maintenance, technological research, and personnel training specific to public cultural and creative assets.
vii. Expenditures for additions, expansions, and improvements to permanent assets.
viii. Personnel expenditures for contracted staff members shall be limited to 30 percent of fundraising income. The rights and responsibilities of such staff members shall be stipulated by mutual contract agreement.
ix. Sales expenditures.
x. Management and administration expenditures.
xi. Other relevant expenditures.