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Chapter Law Content

Title: Civil Associations Act CH
Category: Ministry of the Interior(內政部)
Chapter 6 Funds
Article 33
The financial sources of civil associations are as follows:
1. Admission fee.
2. Annual dues.
3. Funds for public undertakings.
4. Donations from the members.
5. Entrusted incomes.
6. Funds and its interests.
7. Other incomes.
The amount and payment method of the fees listed in Subparagraphs 1~4 of the above paragraph shall be approved by the members’ (member representatives’) assembly, and shall be reported to the competent authority for examination and approval prior to implementation.
Article 34
A civil association shall compile reports on budgeting and financial statement each year, submit it to the members’ (member representatives’) assembly for approval, and report it to the competent authority for examination and reference. However, a financial statement report shall be sent to the board of supervisors for auditing first, and then submitted along with the result of the auditing to the members’ (member representatives’) assembly.