1. The old version of “MOF Type A Donation Receipt” was abolished on January 1, 2010.

According to Articles 3, 5 and 9 of the “Regulations Governing Collection and Disbursement of Donated Funds”, the MOF has authorized the Central Bank to handle the receipt, transfer and documentation of domestic and foreign donations. After receiving the donations, the Central Bank shall fill out the standardized donation receipt issued by the MOF and mail it to the donors.

The old Type A donation receipt was printed in 1973, a hand-written form in triplicate. It is inconvenient to write on the NCR paper. To simplify the process and upgrade the electronic treasury management, the MOF has issued the new electronic version of Type A receipt. The new receipt shall apply starting January 1, 2010, the date the old Type A Receipt was abolished.

2. “Regulations Governing Collection and Disbursement of Donated Funds” was abolished under decree number Yuan-Tai-Gui -Tzu 1000032902 by the Executive Yuan on 14th July, 2011.

This regulation was enacted in 1941 when the National Government was still in Mainland China, Its main purpose was to regulate private or overseas donations to the government for conducting all kinds of national affairs. The Central Bank was entrusted by the Ministry of Finance to be in charge of the collection and payment processing such as collection of donations, issuance of receipts, transfer of donations to the organization for designated purposes, and public announcement of the donation. However, since the operation procedure is onerous and affects the administrative efficiency on donation processing, the regulation is outmoded.

However, since the “Act Governing the Charity Donations for Social Welfare Funds” was announced and implemented on May 17, 2006, all levels of government agencies conducting fund raising activities for social welfare purposes based on the provisions in Paragraph 2 of Article 5 of the Act, regardless of whether the donation is initiated by the agency itself or the agency accepts the donation passively, all should follow the provision in the same Article. Since the matters regulated in this Regulation are replaced by the relevant provisions in the “Act Governing the Charity Donations for Social Welfare Funds”, this Regulation is hence abolished according to the provisions in Paragraph 4 of Article 21 in the “Central Regulation Standard Act”.