Order of the Ministry of Civil Affairs (No. 31) The Measures for the Information Disclosure of Foundations, which were adopted at the 6th executive meeting of the Ministry of Civil Affairs on December 27, 2005, are now promulgated and shall become effective from the day of promulgation. Minister Li Xueju January 12, 2006
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Effective date: 01-12-2006 Department: Ministry of Civil Affairs

Measures for the Information Disclosure of Foundations Article 1 The present Measures are formulated according to the relevant provisions of the Regulation on Foundation Administration (hereinafter referred to as the Regulation) in order to regulate the information disclosure activities of foundations and the representative offices of overseas foundations, protect the lawful rights and interests of donors and relevant parties concerned, and promote the development of public welfare activities.

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Article 2 The term “information disclosure” as mentioned in the present Measures refers to activities of a foundation or representative office of an overseas foundation disclosing its internal information and business activities to the general public through media according to the provisions of the Regulation and the present Measures. The foundation or representative office of an overseas foundation is the responsible party for information disclosure.

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Article 3 The information disclosed by the responsible party for information disclosure shall be authentic, accurate, and complete. The disclosed information materials shall not include any false records, misleading statements, or major omissions. The responsible party for information disclosure shall guarantee that donors and the general public can quickly and conveniently refer to or copy the publicly disclosed materials.

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Article 4 The information that the responsible party for information disclosure shall disclose includes the following:

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(1) An annual work report of a foundation or representative office of an overseas foundation; (2) Information on the fundraising activities organized by public fundraising foundations; and (3) Information on public welfare funding projects launched by foundations. The foundation or representative office of an overseas foundation may, on the basis of observing the provisions of the present Measures, can choose to disclose more information at its discretion.


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Article 5 The responsible party for information disclosure shall, before March 31st of each year, submit to the registration and management organ its annual work report. Within 30 days after the registration and management organ has carried out an examination, the responsible party for information disclosure that has passed the aforesaid examination shall, according to the uniform requirements for formatting, disclose the full text and extracts of its annual work report through the media outlets designated by the registration and management organ Unaudited financial statements of the responsible party for information disclosure shall not be disclosed to the public. »ôH
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Article 6 Where a public fundraising foundation organizes fundraising activities, it shall disclose its tentatively planned public welfare activities upon receiving the funds as well as a detailed plan for utilizing the funds. During the period where fundraising activities are in progress, the income generated by the fundraising activities and the costs and expenditures in launching the public

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Article 7 When a foundation launches a public welfare funding project, it shall disclose the classification of the launched public welfare project as well as the procedures for application and evaluation. Where an evaluation ends, it shall disclose the evaluation result and notify the applicantb After a public welfare funding project has concluded, information about the use of relevant funds shall be disclosed. In the aftermath of the project evaluation, the evaluation result shall be disclosed.

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Article 8 With regard to any news on any public media that has or may prove to be disadvantageous to the individual responsible for information disclosure, the responsible party for information disclosure shall publicly explain or clarify the issue.

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Article 9 Except for the annual work report, the responsible party for information disclosure may, when disclosing information, select either the newspaper, radio, television or internet as the media for information disclosure.

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Article 10 The media used for information disclosure shall sufficiently cover the activities of the responsible party for information disclosure. Basic background on the responsible party for information disclosure, as well as contact information, shall be indicated in the disclosed information.

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Article 11 The responsible party for information disclosure shall establish and perfect an internal administration system for information disclosure activities and designate specific personnel to be responsible for handling information

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Article 12 Disclosure of information about activities or projects by the responsible party for information disclosure shall continue until the end of the activities or the end of the project. Once any information is disclosed, the responsible party for information disclosure cannot arbitrarily revise the information. Where revisions are required, the responsible party for information disclosure should strictly follow the internal management procedures. Upon the revision, the individual must re-announce the information, provide an explanation for the revision, and declare the original information to be invalid.

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Article 13 The responsible party for information disclosure shall faithfully portray the information disclosure activities in the annual work report. The responsible party for information disclosure is also be subject to the supervision and examination of the registration and management organ.

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Article 14 The registration and management organ shall supervise and administer information disclosure activities as prescribed by law, and ensure the trustworthiness of the responsible party for information disclosure in writing. Where any responsible party for information disclosure fails the duty of information disclosure or discloses false information, the registration and administration organ shall instruct the party to immediately correct its actions and issue an administrative penalty per the provisions of Article 42 of the Regulation. (Related materials: First paragraph of local regulations) » E ¹H
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Article 15 The text format for the disclosed information within the annual report for report shall be formulated by the State Council and Ministry of Civil Affairs.

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Article 16 The present Measures shall come into effect on the day of promulgation.

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Translated and reviewed by Shin-yee Yu and Shawn Shieh