Country Report 2018: Taiwan

Abstract

There is no specialized nonprofit law in Taiwan. The term of nonprofit organizations (i.e. philanthropic organizations) is defined according to the Civil Law, the Civil Association Act, and other special regulations (e.g., the Foundations' Supervisory Guidelines). POs that are incorporated organizations consist of associations (e.g., philanthropic associations) and financial entities (e.g., philanthropic financial groups and special financial groups). Associations, such as social associations, are self-regulating legal persons that are managed by member assemblies. A member assembly should include at least thirty natural persons. A civil association should apply for its incorporation at the regulating authority, such as the central government or local governments, within 30 days after its establishment conference. When the regulating authority grants its accreditation certificate, a civil association should be registered as an association at the governing local court within 30 days.