The funds for the PTS Foundation shall come from:
1. The Cultural Development Fund;
2. donations and grants out of the government’s general budget;
3. interest from operating the PTS Foundation’s funds;
4. operating income;
5. income from investment in other businesses;
6. contributions from the public and private institutions, organizations, or individuals at home and abroad;
7. other sources of income.

The PTS Foundation shall effectively use its funds consistent with the establishment purposes of the foundation.

The business year of the PTS Foundation shall be identical with the fiscal year of the government.
The annual business plan and the revenue and expenditure budget of the PTS Foundation shall be compiled by the president and then sent to the board of directors for review.
To apply for government contributions as a part of its annual funds, the PTS Foundation shall submit the annual business plan and the revenue and expenditure budget to the board of directors for approval and then to the regulatory agency for the required budget procedure.

At the end of the business year, the residual budget of the PTS Foundation, with the exception of reserved items, shall be listed as part of the remainder of the Foundation's fund.

At the end of the business year, the PTS Foundation shall prepare an annual business report detailing its performance and final revenue and expenditure accounts for review and approval by the board of directors, individual review by each supervisors, whereupon it shall be sent to the regulatory agency for the required final accounting procedure.

In accordance with the provisions of Articles 30 and 32 of this Law, the Legislative Yuan shall review the budget and final accounts of the PTS Foundation and may invite the chairperson of the board of directors or the president of the PTS Foundation to attend the Legislative Yuan's meetings for interpellation or explanation.

The PTS Foundation shall have its business plans, fund management, use of funds, list of property, table of assets and liabilities, balance sheets, and other documents related to its operation and financial situation, certified by accountants and make them available to the public on its premises.

PTS shall make its documents on personnel affairs, salary framework, budget (excluding construction project tenders), research papers, annual reports, list of contributors, copyright, and other materials approved by the board of directors available to the public with overhead costs charged.