Introduction

Taiwan stands out in Asia as a vibrant democracy, consistently receiving top-tier rankings in global democracy indices, such as the Economist Intelligence Unit’s Democracy Index. Civil society is active and diverse and fundamental freedoms are generally well protected.

However, Taiwan’s legal and regulatory environment—which stems from its civil law tradition—still presents structural challenges for civil society organizations (CSOs). Frameworks such as the Civil Associations Act and the Foundations Act impose overly detailed and burdensome requirements on the formation, governance, and operations of CSOs. Administrative barriers, including restrictions on board composition, registration processes, and geographic limitations on activities, disproportionately impact smaller organizations and those with limited resources. Additionally, Taiwan’s international isolation—stemming from the People’s Republic of China’s diplomatic pressure—creates unique challenges for Taiwanese CSOs in engaging with the global community.

Similarly, the Assembly and Parade Act places significant restrictions on the freedom of assembly. Key criticisms focus on its requirement for protesters to obtain advance permission from the police and provisions allowing police to restrict protests near government buildings.

This Civic Freedom Monitor (CFM) country note was made possible through the research conducted by Dr. Shawn Shieh, Director, Social Innovations Advisory (Taipei and New York), Co-founder, Freshwater Institute (Taipei), and Contributor, Rights CoLab (New York). Dr. Shieh may be reached via e-mail at:
sshieh@siadvisory.org  or
shawn@freshwater.tw
.

* Category includes ratification, accession, or succession to the treaty

[1] As a UN member, Taiwan ratified the ICCPR and ICERD in 1967, but subsequently its UN seat was given to China in 1971 before the ratification process could be completed. After this, Taiwan has ratified several other UN conventions, including the CRC and CRPD, but the implementation process differs from that of other states that are UN members.

Constitutional Framework

Constitution of the Republic of China

The Constitution of the Republic of China (ROC) was ratified by the Kuomingtang (KMT) Party at the Constituent National Assembly on December 25, 1946 in Nanjing, China and adopted on December 25, 1947. It was intended for the entire territory of the ROC, which included what is now China. However, it was never effectively implemented due to the outbreak of civil war between the KMT and the Chinese Communist forces and the ratification of the Temporary Provisions Against the Communist Rebellion by the National Assembly on May 10, 1948.

Following the ROC government’s retreat to Taiwan on December 7, 1949, the Temporary Provisions along with martial law essentially made the ROC a one-party authoritarian state, despite the Constitution calling for the ROC to be a democratic republic. As Taiwan gradually democratized in the 1980s, martial law was lifted in 1987 and the Temporary Provisions were repealed in 1991. Additional articles of the Constitution were passed to reflect the ROC’s actual jurisdiction and to change the structure of government to a semi-presidential system with a unicameral parliament.

Efforts by the main opposition party, the Democratic Progressive Party (DPP), to create a new Taiwanese Constitution in the 1990s and 2000s failed. Instead the KMT and DDP agreed to amend the ROC Constitution in 2005 rather than create a new one.

Key constitutional provisions include the following:

Article 7: All citizens of the Republic of China, irrespective of sex, religion, race, class, or party affiliation, shall be equal before the law.

Article 8: Personal freedom shall be guaranteed to the people. Except in case of flagrante delicto as provided by law, no person shall be arrested or detained otherwise than by a judicial or a police organ in accordance with the procedure prescribed by law. No person shall be tried or punished otherwise than by a law court in accordance with the procedure prescribed by law. Any arrest, detention, trial, or punishment which is not in accordance with the procedure prescribed by law may be resisted.

When a person is arrested or detained on suspicion of having committed a crime, the organ making the arrest or detention shall in writing inform the said person, and his designated relative or friend, of the grounds for his arrest or detention, and shall, within 24 hours, turn him over to a competent court for trial. The said person, or any other person, may petition the competent court that a writ be served within 24 hours on the organ making the arrest for the surrender of the said person for trial.

The court shall not reject the petition mentioned in the preceding paragraph, nor shall it order the organ concerned to make an investigation and report first. The organ concerned shall not refuse to execute, or delay in executing, the writ of the court for the surrender of the said person for trial.

When a person is unlawfully arrested or detained by any organ, he or any other person may petition the court for an investigation. The court shall not reject such a petition, and shall, within 24 hours, investigate the action of the organ concerned and deal with the matter in accordance with law.

Article 9: Except those in active military service, no person shall be subject to trial by a military tribunal.

Article 10: The people shall have freedom of residence and of change of residence.

Article 11: The people shall have freedom of speech, teaching, writing and publication.

Article 12: The people shall have freedom of privacy of correspondence.

Article 13: The people shall have freedom of religious belief.

Article 14: The people shall have freedom of assembly and association.

Article 15: The right of existence, the right of work, and the right of property shall be guaranteed to the people.

Article 16: The people shall have the right of presenting petitions, lodging complaints, or instituting legal proceedings.

Article 17: The people shall have the right of election, recall, initiative and referendum.

Article 23: All the freedoms and rights enumerated in the preceding Articles shall not be restricted by law except by such as may be necessary to prevent infringement upon the freedoms of other persons, to avert an imminent crisis, to maintain social order or to advance public welfare.

Article 153: The State, in order to improve the livelihood of laborers and farmers and to improve their productive skill, shall enact laws and carry out policies for their protection. Women and children engaged in labor shall, according to their age and physical condition, be accorded special protection.

Article 154: Capital and labor shall, in accordance with the principle of harmony and cooperation, promote productive enterprises. Conciliation and arbitration of disputes between capital and labor shall be prescribed by law.

Article 156: The State, in order to consolidate the foundation of national existence and development, shall protect motherhood and carry out the policy of promoting the welfare of women and children.

Relevant national laws and regulations affecting civil society include the following:

Assembly and Parade Act

(January 20, 1988, amended Jan 27, 2021)

Charity Donations Destined For Social Welfare Funds Implementation Regulations

(May 17, 2006, amended Jan 15, 2020)

Civil Associations Act

(July 27, 1992, amended Jan 27, 2021)

Foundations Act

(August 1, 2018)

Implementation Regulations for Supervising Civil Organizations at All Levels

(December 19, 1981, amended Jan 22, 2015)

Regulations on Encouragement of Volunteer Service in Interior Operations

(June 21, 2001, amended December 18, 2012)

Regulations on Management of the Staff in Social Associations

(June 30, 1989, amended Aug 11, 2021)

Regulations on the Licensing and Filing of Social Organizations

(February 1, 1989, amended May 22, 2020)

Social Order Maintenance Act

(June 29, 1991, amended May 26, 2021)

Pending NGO Legislative / Regulatory Initiatives

1. Since 2015, a draft law for Religious Associations has been under review but has not yet passed. (see Religious Associations Law (draft, Chinese only))

2. In 2017, there was an initiative to revise the Civil Associations Act. The revision of the Civil Associations Act would have been the most significant legislative change in Taiwan’s recent history. The Civil Associations Act was regarded as overly simplistic and restrictive because it regulated three very different types of associations under one law: political associations (e.g. political parties), occupational associations (e.g., trade unions), and social associations. The revision sought to draft a separate bill for social associations and political parties, but only the  Political Parties Act   was promulgated in 2017.

A 2017 Social Associations draft law proposed by the Ministry of Interior (院總第1434號、政府提案第15998號) made it to the second reading, as did a 2020 Social Associations draft law (院總第1434號 _委員提案第24651號) proposed by the Legislative Yuan, indicating support within the ruling and opposition parties for the bills, but not enough for the laws to pass (ACFA 2023: 31).

3. In 2021, an amendment of the Foundations Act was drafted, but, like the earlier Social Associations Act, it is still pending (see

Foundations Act (draft, Chinese only);

Social Associations Act (draft, Chinese only)

Please help keep us informed; if you are aware of other pending initiatives, write to ICNL at ngomonitor@icnl.org
.

There are two primary types of CSOs in Taiwan:

• Civil associations: Civil associations are regulated under the Civil Associations Act by the Ministry of Interior. The Act differentiates between three distinct types of associations:

1. Occupational associations, defined as associations “organized by the institutions and associations in the same trade or the job-holders of the same occupation with a view to associate the relationship between colleagues, enhance common benefits, and promote social economic construction.”
2. Social associations, which are associations “composed of individuals and (or) associations for the purpose of promoting culture, academic research, medicine, health, religion, charity, sports, fellowship, social service, or other public welfare.” Social associations are allowed to organize activities, solicit donations, recruit volunteers, generate revenue, and engage in fundraising. The definition is interpreted broadly, encompassing a wide range of permissible purposes, including human rights, democracy and governance, and environmental issues.
3. Political associations, defined as associations “organized by the citizens of the Republic of China with a view to help form political volition and to promote political participation for the citizens based on common ideas of democratic politics.”

2) Foundations are regulated under the 2018 Foundations Act. The Act defines a foundation as “a private legal person that is dedicated to public-benefit purpose with property endowed by endowers, approved by the competent authority and registered with the court.”

The Act distinguishes between “government-endowed foundations” and “public-endowed foundations.” A government-endowed foundation is one “established after August 15, 1945, with endowment property from the property left by the Japanese government or people and taken over by the Republic of China (“R.O.C.”) government.” All other foundations are regarded as public-endowed foundations.

Public-endowed foundations are further categorized as either local or national foundations. Local foundations may only operate in a single city or county, whereas national foundations may operate nationally.

The government authority with which a foundation registers depends on its objectives. Each government agency has its own regulations and requirements for the establishment and operation of foundations. A common requirement is that foundations must secure a certain minimum amount of endowment funding, the amount of which varies by agency. Required endowment levels range from a few million New Taiwan Dollars to as much as NT$50 million (approximately US$100,000 to US$1.7 million).

In addition to civil associations and foundations, foreign CSOs may establish representative offices in Taiwan. The Ministry of Interior first issued instructions for this process in 1987, with the most recent amendments made on December 31, 2020. (For further details, see Barriers to Formation below.)

In 2021, data from the Ministry of Interior indicated that there were:

• 127 political associations (including political parties);
• 11,324 occupational associations; and
• 61,863 social associations, including 21,974 national associations and 39,889 local associations.

The number of registered foundations is uncertain, largely due to the fact that different government agencies oversee foundations depending on their sector of work.

Religious organizations are in principle regulated under the Foundations Act, but it is unclear how many are registered. According to Professor Ming Ho-sho, only a very small number of temples are officially registered. As of 2021, data from the Ministry of Interior indicated that there were 15,183 religious organizations, of which 12,281 were temples and 2,902 were churches.

Public Benefit Status

Taiwan does not have specific laws or regulations that confer a formal “charitable” or “public benefit” status on CSOs. However, relevant legislation does recognize public benefit purposes in the context of different organizational forms, with the Foundations Act defining foundations as having a public benefit purpose (Article 2), and the Civil Associations Act defining social associations as providing a “public welfare” purpose (Article 39).

Taiwan’s tax laws provide incentives to encourage charitable giving by individuals and corporations. The Income Tax Act of 2015 allows individual taxpayers to claim tax deductions of up to 20 percent of gross consolidated income for donations made to educational, cultural, public welfare, or charitable organizations or associations, while companies can claim deductions up to 10 percent of their annual income for charitable donations. (Income Tax Act, Article 36)

The Income Tax Act (Article 4) grants income tax exemptions to educational, cultural, public welfare, and charitable organizations or institutions, subject to several conditions:

• Income cannot be distributed to any individual or executive official, and operating expenses must be used solely to pursue the organization’s purposes.
• The organization cannot carry out any unrelated business.
• Income generated from the sale of products and services is not tax-exempt.
• Income must be deposited in banks, or invested in bonds, stocks, and others forms and systems permitted by the regulating authority.
• Organizations must not have any abnormal financial or operational relationship with founders or board members and are required to submit financial reports for review.

Some CSOs that do not generate operating revenue are also eligible for income tax exemption. This includes religious organizations registered as temples, religious social groups, and religious financial groups.

Barriers to Formation

There is no law in Taiwan that explicitly prohibits the formation or operation of “unregistered” groups. However, the Civil Associations Act also does not formally recognize their legal status or guarantee their right to operate. Moreover, both the law and its implementing regulations impose onerous and, in some cases, discriminatory procedural burdens on groups seeking to register and operate as social associations.

Social Associations

To establish an association, founders must submit an application form, a draft of the association’s constitution, and a list of the initiators to the regulatory authority for approval. There is no minimum endowment or asset requirement to form a social association.

The Civil Associations Act requires at least 30 initiators who are over 20 years old and of legal capacity. These initiators must be Taiwan nationals or foreign nationals with alien residence cards. Individuals serving a jail sentence, undergoing a security punishment, currently undergoing bankruptcy proceedings, or placed under custodianship are not eligible to serve as initiators. (Article 8)

Civil society groups and experts have criticized these requirements for being discriminatory against youth under 20; people with disabilities who may be under the care of a custodian; and non-resident foreigners. [1]

Social associations can register at either the local or national level. For local associations, initiators must have household or work addresses in the city or county where the association is to be established. For national associations, initiators must have household or work addresses in at least seven different cities or counties across Taiwan.

Civil associations must generally be headquartered in the jurisdiction where their regulatory authority is located. However, with approval from the regulatory authority, they may locate elsewhere and may also establish branch offices.  (Article 6)

After the application is approved, the association must hold an Establishment Meeting bringing together all eligible initiators to elect a board of nine directors and three supervisors and discuss the association’s workplan and budget. (Article 9)

Within 30 days of the Establishment Meeting, the association must convene its first board meeting to elect a board chairperson and submit the following documents to the Ministry of Interior for final approval and accreditation:

• Articles of association
• A list of members and board members
• Curriculum vitae of the elected board members
• Workplan and budget

Upon approval, the regulatory authority shall grant an accreditation certificate.

Finally, the civil association may register itself as a legal person at the governing local court and submit a photocopy of the registration certificate to the regulatory authority within 30 days after the registration is finished. There is no fee for registration with the Ministry of Interior, but there is a NT$1,000 fee (about US $30) to register as a legal person at the local court.

[1] Asia Citizen Future Association (ACFA). Exploring Taiwan’s Role Amid the Crisis of Closing Space in Southeast Asia. Taipei: Asia Citizen Future Association (ACFA), 2023.
Taipei, Taiwan,

Shieh, Shawn. “Taiwan’s Laws Regulating Civil Society: A Comparative and International Argument for Reform,” Taipei: Taiwan Foundation for Democracy. December 8, 2023.

Foundations

Unlike social associations, there are no restrictions on who can serve as a founder of a foundation, nor is there a minimum number of founders or initiators required. However, prospective foundations must meet minimum endowment funding requirements, which vary depending on the competent government agency overseeing the application. The required endowment amounts typically range from a few million New Taiwan dollars to NT$50 million (approximately US$100,000 to US$1.7 million).

To establish a foundation, applicants must submit a package of documents to the relevant authority, including:

• A charter of endowment,
• A list of endowment property and supporting documents,
• A list of directors and supervisors (if any)
• A work plan, and
• Any other documents to the relevant government authority. (Articles 9-10)

Foundations must be domiciled at the location of their principal office, but they may establish branch offices with prior approval from the competent authority. (Article 6)

After receiving official approval, the foundation’s directors are required to apply for registration with the court having jurisdiction over the locations of both the principal office and any branch offices within 15 days. (Article 12)

The Foundations Act requires foundations to establish a board of directors consisting of 5 to 25 directors; the number of directors must be odd. One director serves as the chairperson, and another may serve as vice chairperson. Foundations may also establish supervisory boards, through the number of supervisors may not exceed one-third of the total number of directors.

The competent government authority must either approve or reject the foundation’s application within 60 days of receipt. If necessary, this period may be extended by up to 30 additional days. (Article 12)

Representatives of Offices of Foreign CSOs

Foreign CSOs may technically register in Taiwan as social associations or foundations, but the citizenship and residency requirements, along with the complicated application process that must be carried out in China, make this difficult if not prohibitive. For example, the Foundations Act allows foreign foundations to apply for recognition from the central competent authority by submitting the requisite documents in Chinese. (Articles 69-70) Once recognized, a foreign foundation has the same legal capacity as a domestic foundation (Article 71), but must also apply to the court to register the establishment of its principal office within 15 days of receiving the recognition document. (Article 72)

Given these challenges, the Ministry of Interior issued directions allowing foreign CSOs to register representative offices in Taiwan. These instructions were first issued on November 4, 1987, (Order (76) Tai-Nei-She-Tzu No. 539766) and later amended on December 30, 2020.

A representative office may operate in Taiwan only as the agent of its overseas principal and is not considered a separate legal entity. The responsible person may be a Taiwan national or foreign national with an Alien Resident Certificate (ARC).

The process of establishing a representative office of a foreign CSO is relatively simple and does not require initial capital or a certain number of initiators. However, a representative office is not considered a legal entity and is not permitted to solicit local donations or recruit volunteers in Taiwan. All their funding must come from their headquarters. In addition, a representative office cannot organize public events on its own, but may co-organize activities with a local partner. [2]

Significantly, while these directions apply to CSOs from Hong Kong and Macao that wish to set up representative offices in Taiwan, they “do not apply to people, legal persons or organizations from mainland China or other mainland Chinese institutions and organizations established in Hong Kong or Macao that wish to set up offices in Taiwan.” In addition, individuals from mainland China are prohibited from serving “as the responsible person or a staff member of an office.”

[2] As a result, large foreign CSOs, such as Doctors without Borders (MSF), Greenpeace, and Reporters without Borders (RSF), have made the effort to register in Taiwan as either a foundation or social association because they want to be able to conduct fundraising and carry out large-scale activities.

Barriers to Operations

There are few outright prohibitions or restrictions on CSO activities, with notable exceptions being the promotion of communism and the dissemination of “fake news” (see Article 4 of the Assembly and Parade Act and Article 63 of the Social Maintenance Act).

However, both the Civil Associations Act and the Foundations Act and their associated regulations and procedures impose a number of burdensome operational requirements on associations and foundations.

Geographic Restrictions

The Foundations Act restricts a foundation’s operational scope based on its administrative area, similar to the way China regulates its nonprofits (See also the Barriers to Formation section above in this report). Article 2 of the Foundations Act states: “In this Act, ‘local foundation’ means a foundation the main operation or beneficiary of which is limited to a single municipality or county (city) under its charter of endowment and the establishment of which is subject to the local competent authority’s approval.”

In 2022, the Frontier Foundation, a local foundation based in New Taipei City, had to suspend its programs because it had been operating nationally and thus had violated Article 2 (ACFA 2023:18). Enforcement of this restriction, however, appears to vary depending on the local regulatory authority. For example, a foundation based in Taipei reported that its regulatory authority noted that it could operate outside the city, provided that at least 60 percent of its annual budget is spent within Taipei.

In contrast, Articles 5-6 of the Civil Associations Act link social associations to their local administrative area, but do not explicitly restrict their activities to that area. That restriction was removed in a 2011 amendment (ACFA 2023: 30).

Governance Structure Requirements

Both the Civil Associations Act and Foundations Act and related implementing regulations and procedures impose requirements related to the minimum numbers of directors and supervisors.

Associations must have at least nine directors on their board and three supervisors on their supervisory board—a large number for small associations. This minimum is not stated in the Civil Associations Act itself but appears in the MOI’s online procedures. When questioned, the MOI stated that there was no flexibility in the number of board members, meaning that all social associations, regardless of size, must meet this requirement.

The Foundations Act, on the other hand, offers more flexibility on the number of board members. Public-endowed foundations must have 5 to 25 board directors, while government-endowed foundations must have between 7 and 15 directors. It is unclear why foundations can have fewer directors than associations.

The Civil Associations Act also prescribes detailed rules on quorum, voting, and attendance at board meetings that limit internal decision-making autonomy. General assemblies require the participation of at least 50 percent of an association’s members, while board meetings require the presence of 50 percent of the directors (Article 29).

Article 30 of the Civil Associations Act further mandates that directors and supervisors must attend board meetings in person. Two consecutive absences without due reason are deemed automatic resignation, with vacancies filled by alternate directors or supervisors. While the Ministry of Interior allowed virtual meetings during the COVID-19 pandemic, this exception did not extend to votes on board resolutions.

The Foundations Act is more flexible, containing no similar language on attendance and explicitly allowing directors to meet online.

Barriers to International Contact

Taiwan’s lack of United Nations membership and recognition by most countries present inherent challenges to international cooperation. While these external constraints are beyond Taiwan’s control, there are also domestic legal and regulatory barriers that hinder Taiwan’s international civil society engagement and contradict the government’s stated goal of expanding people-to-people international relationships.

Under the Ministry of Interior’s interpretation of the Civil Associations Act, general members, initiators, and board members must be either Taiwanese citizens or foreigners with legal residence in Taiwan. A person from mainland China may not serve as the responsible person for or a staff member of a representative office of a foreign CSO. The responsible person for a representative office must have Taiwan citizenship or residency unless there are extenuating circumstances.

Taiwan’s Labor Law requires social associations to increase their membership from 30 to 50 members if they wish to hire foreigners.

Taiwan imposes an 18-20 percent income tax on fund transfers to pay for salaries, consultancy fees, and other expenses paid to individuals and organizations overseas [1].

There are also significant restrictions on CSO engagement with organizations from mainland China and Hong Kong given the heightened political tensions between China and Taiwan. In particular, CSOs from mainland China cannot establish representative offices in Taiwan, and individuals from mainland China cannot serve as responsible persons or staff members of representative offices.

[1] 核釋公益慈善團體對海外捐贈應否辦理扣繳規定, https://law-out.mof.gov.tw/LawContent.aspx?id=GL000556

Barriers to Expression

There are very few legal restrictions on freedom of expression in Taiwan, with the primary exceptions relating to the promotion of communism or the dissemination of “fake news” (see Article 4 of the Assembly and Parade Act and Article 63 of the Social Maintenance Act, which are both discussed under Barriers to Assembly below). In 2021, for example, four people were fined for making social media posts containing “inaccurate information.” As the main target of misinformation and disinformation from China, Taiwan’s government has struggled to find a balance between protecting freedom of expression and regulating harmful or misleading content in media and on social media platforms.

There are also ongoing challenges in focusing attention on transitional justice issues from Taiwan’s authoritarian period. However, discussion of these topics is legally permitted and not subject to censorship.

Barriers to Resources

There are no legal restrictions on CSOs’ access to domestic or foreign funding.

Neither the Civil Associations Act nor the Foundations Act specifically addresses whether associations or foundations may engage in commercial, business, or economic activities. However, statements from both social associations and foundations indicate that there are no restrictions on engaging in such activities, provided that all profits are used to support the organization’s not-for-profit mission.

CSOs are permitted to conduct public fundraising, but they must submit a separate application to the Ministry of Health for approval to fundraise publicly on an annual basis.

Barriers to Assembly

Assembly in Taiwan is regulated by the Assembly and Parade Act, which was first enacted in 1988 during Taiwan’s martial law period. The Act has long been criticized as overly restrictive by domestic and international civil rights groups and Taiwanese politicians. In addition, a 2014 Constitutional Court decision found parts of it unconstitutional. Key criticisms focus on its requirement for protesters to obtain advance permission from the police and provisions allowing police to restrict protests near government buildings. Although President Tsai Ing-wen’s 2019 electoral campaign included plans to amend the Act and abolish the government’s authority to deny approval for demonstrations, these reforms have not been realized.

The Social Maintenance Act also contains vague and overly broad provisions that could be used to restrict assembly. In particular, Part III prescribes fines for “public nuisance,” such as:

• “Spreading rumors in a way that is sufficient to undermine public order and peace” (Article 63);
• Intending to cause trouble by gathering a crowd at parks, stations, wharfs, airports, or other public places (Article 64);
• Harassing residents, factories, businesses, public places, or publicly accessible places (Article 68); and
• Wandering at midnight, looking suspicious, and giving no justifiable reasons while posing a threat to public safety (Article 71).

Trade unions in Taiwan are independent, and most workers enjoy freedom of association and the right to strike. However, teachers, workers in the defense industry, and government employees are prohibited from striking.

Unlike many of its Asian neighbors, Taiwan’s response to the COVID-19 pandemic did not include severe lockdowns or curfews. Temporary restrictions on the right to assembly were in place from March to June 2020, limiting open-air gatherings to 500 people and indoor assemblies to 100 people.