Donations in any of the categories or for any of the purposes listed below made by a profit-seeking enterprise may be listed as expenses in accordance with the provisions of Article 36 Subparagraph 1 of the Income Tax Act, and there is no restriction on the amount that may be listed:
1. Donations made to a sports organization registered with the government;
2. For training or supporting sports teams or athletes;
3. For a business unit to organize sports activities for its own employees;
4. Donations made to government agencies and educational institutions at all levels for the acquisition of sports complexes and facilities or sports equipment and goods;
5. For purchasing tickets to sports competitions held in Taiwan and donating those tickets to educational institutions or non-profit organizations, which then donate the tickets to students or disadvantaged groups respectively.
The implementation regulations governing the matters referred to in the previous paragraph and other related matters shall be prescribed by the central competent authority in conjunction with the Ministry of Finance.