If a profit-seeking enterprise contributes and donates for the reasons stipulated in the following and in an amount that is below NTD 10,000,000 or ten percent of the amount of its income, such contribution and donation may be considered as expenses or losses of the year of payment that are exempted from the restriction in Sub-paragraph 2 of Article 36 of Income Tax Act:
1. Purchasing products or services originated by domestic Cultural and Creative Enterprises, and donating to the students or minority groups through schools, departments or other groups.
2. Cultural and creative activities held in distant regions.
3. Donating Cultural and Creative Enterprises to establish an incubation center.
4. Other matters identified by the central Competent Authority
The implementation regulations in the preceding paragraph will be stipulated by the central Competent Authority and the central authorities in charge of the end enterprises concerned.