These regulations are stipulated in accordance with Article 27 of the Indigenous Languages Development Act for the establishment of the Foundation for the Research and Development of Indigenous Languages (hereinafter referred to as “the Foundation”) to fund indigenous language research and development projects.

The Foundation shall be established in accordance with these regulations. Matters not addressed in these regulations shall be governed by the relevant laws and regulations.

The Council of Indigenous Peoples shall be the competent authority of the Foundation.

The initial fund of the Foundation shall be NT$20 million, budgeted by the competent authority.

The sources of funding for the Foundation shall be as follows:
1. Budget endowment by the government
2. Fructus civiles of the fund
3. Donations from domestic and overseas public and private institutions, groups, legal entities, or individuals, excluding the public and private institutions, groups, legal entities, or individuals of Mainland China.
4. Other relevant sources of income

The scope of the Foundation shall entail:
1. Indigenous language studies
2. Research and development of teaching methods for indigenous languages
3. Collection of indigenous corpora
4. Compilation of indigenous language dictionaries
5. Establishment of indigenous language databases
6. Promotion of the use of indigenous languages
7. Administration of indigenous language proficiency certification and issuance of learning materials
8. Other development projects related to indigenous language studies

The Foundation shall have a Board of Directors composed of seven to nine directors. The board shall appoint one of the directors as the Chairman of the Board.
The Chairman of the Board shall be responsible for Foundation affairs and represent the Board of Directors internally, and represent the Foundation externally. When the Chairman of the Board is unable to fulfill his/her duties for any reason, he/she shall assign a proxy on his/her behalf.
When the Chairman of the Board is unable to fulfill his/her duties for three months or more, he/she may be relieved of his/her duties by a majority vote of two-thirds or more of the board in attendance.
The Foundation shall have a Supervisory Board of three to five members. One of the members shall be appointed as the standing supervisor by the remainder of the board.
The standing supervisor shall attend Board of Directors meetings. A proxy shall attend the meetings on behalf of the standing supervisor when he/she is unable to attend.

The competent authority shall nominate directors and supervisors for appointment by the Premier of the Executive Yuan. The number of indigenous representatives on the Board of Directors or Supervisory Board shall be no less than half of the number of board members, and the number of either gender shall be no less than one-third of the number of board members. The Chairman of the Board shall have indigenous status, and its candidate selection procedure is stipulated separately by the competent authority.
The selection of directors shall take into account the suitability of the candidate in terms of language proficiency, education, and representativeness of the cultural qualities of the indigenous people. Supervisors shall have experience or knowledge in language, law, accounting, or finance.
Directors and supervisors shall serve a term of three years with the opportunity for re-election. The number of re-elected directors and supervisors shall be no more than two-thirds of the board.

In case of the absence of a director or supervisor due to resignation, death, or dismissal, the competent authority shall appoint an appropriate successor in accordance with the provisions of the preceding articles.
Succeeding directors and supervisors shall serve the remainder of the term of their predecessors.

The duties of the Board of Directors are as follows:
1. Approval of work policies
2. Approval of major plans
3. Fundraising and fund management and allocation
4. Review of budget and final accounts
5. Development of changes to the Foundation’s Articles of Association
6. Determination and amendment of important regulations
7. Appointment and removal of important personnel
8. Review and approval of other major matters
The Board of Directors shall hold a meeting every three months. Ad hoc meetings can be held if the Chairman of the Board deems it necessary or upon request of one-third or more of the board members.
Resolutions of the Board of Directors must be made with half or more of the board members in attendance and with the consent of half or more of the attendees.

The duties of the Supervisory Board are as follows:
1. Auditing of funds and deposits
2. Review of business and financial status
3. Auditing of financial books, documents, and asset information.
4. Review of the annual statement
5. Review or evaluation of other major matters.

Unless the Chairman of the Board appoints a paid position, director and supervisor roles shall be unpaid.

Directors and supervisors shall be reported to the Executive Yuan for dismissal in any of the following circumstances:
1. The violation of laws, regulations, or bylaws during the execution of duties
2. Grossly inappropriate behavior or actions
3. Other actions that the Board of Directors deem to be in violation of duties or that render the director or supervisor unfit for duties
Candidates who meet the following conditions shall be prohibited from assuming the role of director or supervisor, and current directors or supervisors who meet the following conditions shall be immediately dismissed:
1. Individuals with an active political affiliation
2. Individuals who have declared bankruptcy or are involved in liquidation procedures pursuant to the Consumers Debt Clearance Act
3. Individuals subject to an order of the commencement of guardianship or support
Directors and supervisors shall abide by the principle of avoiding conflicts of interest; shall not exploit the power, opportunities, and methods bestowed upon them for personal interest or to benefit a third party; and shall abide by the Act on Recusal of Public Servants Due to Conflicts of Interest. Directors and supervisors shall abide by the Public Officer Conflict of Interest Avoidance Act.

The CEO of the Foundation
The Chairman of the Board shall select CEO candidates through a public election process. The CEO shall be elected by majority vote in a board meeting with at least two-thirds of the Board of Directors present. The CEO shall serve three terms with the prospect of reappointment.
The CEO shall be supervised by the Chairman of the Board and shall be responsible for managing the affairs of the Foundation.
The Chairman of the Board shall propose the dismissal of any unfit CEO to the Board of Directors as stipulated in Article 13. A proxy CEO shall be appointed to complete the term of the original CEO in the instance of resignation, death, or dismissal.

All staff members of the Foundation, with the exception of accounting personnel, must hold an intermediate indigenous language proficiency certificate.

The organization and staff salaries of the Foundation shall be reported to the competent authority for ratification after approval by the Board of Directors.

The Foundation shall follow the same fiscal year as the government.

The Foundation's budget and final accounts shall be reviewed and processed according to the following procedures:
1. A work plan shall be drafted prior to the beginning of the fiscal year. Upon approval of the budget by the Board of Directors, a budget administration request shall be submitted to the competent authority.
2. Within two months after the end of the fiscal year, the work results and final accounts shall be submitted to the Board of Directors for review and approval, to the Supervisory Board for review, and to the competent authority to commence the relevant accounting procedures.
3. Except for the earmarked budget, surplus funds of the Foundation shall be retained within the Foundation.

The competent authority shall establish the Articles of Association for the Foundation in accordance with these regulations and other relevant laws and regulations. Amendments shall be formulated by the Board of Directors and reviewed and approved by the competent authority.

The Foundation shall be dissolved, and its assets returned to the national treasury in any of the following circumstances:
1. The Foundation has completed or failed to complete its objectives, or the Foundation is ineffective, and continuation of the Foundation is unnecessary.
2. The Foundation has become obsolete due to a change in circumstances.

These regulations shall take effect on the date of publication.