Sources of funding of Irrigation Association shall be as the following:
1.Membership dues;
2. Activities revenue;
3.Financial income;
4.Government subsidies;
5.Donations and gifts;
6.Income from other legal sources as stipulated in relevant regulations.
Income in Subparagraphs of preceding Paragraph are exempted from business and income taxes.

Membership dues of Irrigation Association shall be collected from members benefiting from irrigation and drainage facilities.
Membership dues may increase for members who request to increase irrigation water volume or the benefit from drainage irrigation in accordance with level of benefit of members.
Membership dues that have not been collected for five years since the due day shall not be collected. But, in cases of membership dues have been petitioned into compulsory enforcement procedure before five years period expires and not been closed, this Paragraph not apply.
Before membership dues in preceding Paragraph resumes collection, the government shall budget to subsidize Irrigation Association.

The Irrigation Association may collect construction fees from members who directly benefit from farmland water conservancy facilities under authorization or appointment by the Competent Authority in accordance with practical needs of Irrigation Association. Construction fees shall be collected annually since the second year member benefit from facilities, and shall be limited to total amount of construction fees.
In cases of original purpose of benefited land is changed, landowner shall be responsible for unpaid construction fees. In cases of ownership of land is transferred, heir of land shall be responsible for paying construction fees.

New members, or members who benefit from expansion of constructed facilities, shall share construction fees proportionally; Collected construction fees shall be special funds, which shall not be used without authorization of the Competent Authority.

Irrigation Association may collect construction access fees and saved water access fees as income of activities.

Regulations for governing applicable party, category, collecting procedures and guidelines for calculation of individual fees collected by Irrigation Association in Articles 25 to 28 shall be stipulated by the Competent Authority.

Membership dues and construction fees in this Act, in cases of not paid by obligators as scheduled, delinquent fees shall be accumulated in rate of one percent of outstanding fees for every three days.　But, accumulated delinquent fees shall not exceed ten percent of outstanding fees.
In cases of membership dues and construction fees in preceding Paragraph being overdue more than 30 days, Irrigation Association shall submit documents evidencing receivables along with delinquent fees to petition enforcement court for compulsory enforcement. Court ruling may be appealed but shall not be re-appealed. Enforcement court shall make ruling in seven days.

Total annual revenue of Irrigation Association, except necessary expenditures on personnel and administrative expenses, shall be used for construction, maintenance, and improvement of water conservancy facilities; provident funds, disaster relief funds and reserve funds shall be contributed with discretion.
Provident funds and reserve funds in preceding Paragraph shall not be used without authorization of the Competent Authority.

Funding of Irrigation Association shall be collected and managed by financial institutions designated by the Competent Authority. Twenty percent of profits shall be appropriated for costs of counseling and assistance from Joint Irrigation Association.

Annual revenue and expenditure of Irrigation Association shall be budgeted and incorporated into financial statements.
Regulations for governing budget, financial statements in preceding Paragraph and other relevant matters must be followed shall be stipulated by the Competent Authority.

Accounting systems of individual Irrigation Association shall be consistent; financial reports, accounts, vouchers and internal audit procedures of accounting systems shall be stipulated by the Competent Authority.
Regulations for governing custody, use, property disposal of funding of Irrigation Association, and other disposal of financial affairs shall be stipulated by the Competent Authority.