The museum shall undertake the professional restoration or maintenance of important items in its collection. Applications for grants from target enterprise competent authorities shall be sought when necessary, subject to the completion of certification in accordance with and limited to Article XVI.
Private museums who receive subsidy grants as described in the preceding paragraph must notify the assisting institution in writing prior to any transfer of authority of the said museum’s holdings. With the exception of succession, priority option to purchase under equal conditions shall be given to by a public museum of a comparable caliber, as arbitrated by the competent authority overseeing the assisting institution.
The public museum arbitrated in the preceding paragraph shall respond within one hundred and twenty days from the initial date of notification. A failure to respond will be deemed as relinquishing the priority option to purchase.
The assisting institution reserves the right to demand complete restitution of funding if stipulations outlined in the second paragraph above are violated.

In the event of an emergency requiring the rescue, repair, or purchase of a priceless, rare or endangered work of art, specimen, or artifact of exceptional conservation, research, exhibition and education value, a public museum may apply to target enterprise competent authorities for grants or to request earmarked funds from a superior government agency. This shall be processed through a procedure of limited tender but not in violation of any treaties and protocols entered into by the Republic of China.

Artifacts, specimens, or works of art on loan to the museum from other nations, mainland China, Hong Kong, or Macau which have been approved for exhibition by the central competent authority through the referral of the target enterprise competent authority, shall not be subject to litigation, legal action or seizure during the delivery, preservation, or exhibition period.

The central competent authority shall establish a system for museum certification and evaluation which recognizes professionalism in the areas of collection, research, exhibition, education, management and public service, etc.
The central competent authority shall convene committees for the specific issues of museum evaluation and certification, etc.
Committees convened by the central competent authority shall comprise of experts and scholars in fields of research, education and exhibition specific to each category of museum, as well as in management, law, and accounting. The results of their evaluation shall be stated clearly and publicly.
In the evaluation process, the committee shall first consider research targets established by the museum itself, and invite scholars and experts from disciplines relevant to specified categories of museums to assist in the evaluation process.
Certification indexes, evaluation and review procedures, and other relevant matters shall be prescribed by the central competent authority.

Museums may submit an application to the Import Customs Authority for exemption from customs duty and business tax when importing goods required by the museum for archiving, research and education purposes according to Regulations Governing Duty Exemption of Imported Education and Research Goods and the Value-added and Non-value-added Tax Act. Private entities are subject to the completion of Legal Entity Foundation registration, pending verification by the competent authority and through recognition by the Ministry of Finance.
Endowments of artifacts, specimens, works of art, or facilities donated to a public museum, and approved by the central competent authority referred by the target competent authority, subject to review and evaluation by a professional panel, shall itemize such donations as deduction or expenses in full amount with limitation according to subparagraph 2 item 2-1, paragraph 2 of Article 17 and paragraph 1 of Article 36 of the Income Tax Act.
Donations of objects of National Treasure as designated by the Cultural Heritage Preservation Act are not limited by the provisions of subparagraph 4, paragraph 1 of Article 12 of the Income Basic Tax Act.
Tax relief for the promotion of museum development other than those outlined in the preceding three paragraphs shall be prescribed according to relevant laws and regulations.

Unregistered museums or museums found in breach of key provisions outlined in the Ministry of Culture Museum Directives for Subsidizing the Promotion of Museums Enterprises shall not be considered for awards or funding.