service items

Non-profit organization establishment process and must-see key SOP
1. The establishment process of public welfare association legal person and must-see key points 2. The establishment process of public welfare association legal person and must-see key points

1. The establishment process and must-see points of public welfare association legal person
Please refer to the relevant provisions of the People's Organization Law for the establishment process of public welfare associations.

(1) Qualifications to apply for the establishment of civil organizations (Taking the Taipei Municipal Bureau of Social Affairs as an example)
Social organizations are groups composed of individuals or groups for the purpose of promoting culture, academics, medical care, health, religion, charity, sports, fellowship, social services, or other public interests.

To apply for the establishment of a social group, it should be initiated by more than 30 people who are over 20 years old, registered or working in this city. Please submit the application form of the people's organization, the roster of promoters, the draft articles of association in duplicate, and a photocopy of the front and back of the promoter's ID card, and submit an application to the People's Organization Division.

According to the provisions of the Law on People's Organizations, in the same administrative area, unless otherwise restricted by laws and regulations, two or more groups of the same type can be organized, but the names must not be the same. Therefore, the name of the new group cannot be the same as that of other registered groups.

(2) The process of applying for the establishment of a civil organization (Taking the Taipei Municipal Bureau of Social Affairs as an example)
1. Application for organization

1. Applicants should prepare documents:

1. Application form.

2. Roster of promoters.

3. Draft articles of association.

4. If the sponsor is an individual, a photocopy of the information proving the household registration or place of work (such as national ID card, driver's license, alien residence permit, current job and work place certificate, etc.) should be attached; if the sponsor is a group, a copy of the legal case registration certificate should be attached ( Such as case registration certificate, company registration or business registration certificate, etc.).

5. Other necessary documents as required.

(1) Those who apply for the alumni association of the same school shall attach the letter of consent of the school.

(2) Those who apply for international organizations (such as Lions Clubs International, Tongji Clubs, Rotary Clubs, Youth Chambers of Commerce, United Youth Clubs, etc.), attach a certificate of the International Federation's approval of its establishment (the certificate should be approved by the Chinese embassy abroad) certified, authenticated or notarized by local court, notary public) Chinese and foreign texts.

6. The above documents are in duplicate (1 original and 1 photocopy).

2. Processing flow:

1. After receiving the application case, the business department may consult with the competent authority of the target industry for review if the purpose and tasks stipulated in the draft charter include matters under the jurisdiction of the competent authority of the target industry, and may consult with other relevant institutions and units to express opinions when necessary .

2. After replying to the comments, the competent authority of the target industry or relevant institutions or units shall conduct an examination immediately. If the application case is not approved, the applicant (representative of the initiator) shall be notified with reasons; If corrections are not made within the time limit, the application materials will be returned.

3. For those who should be approved, notify the applicant (representative of the sponsor) to complete the preparation within 6 months. If the preparation is not established within the time limit, the approval will be revoked. However, it may be extended with the approval of the competent authority, and the period is limited to 3 months.

2. Preparatory stage

1. Sponsor representatives hold a sponsor meeting

1. Elect members of the preparatory committee and organize the preparatory meeting.

2. Elect the chairman of the preparatory committee.

2. The preparatory committee shall complete the following tasks when holding a preparatory meeting (the number of meetings may be determined according to work needs)

1. Review the draft charter and submit it to the founding meeting for consideration.
2. Examine the membership qualifications that have been publicly solicited and create their roster.
3. Draw up the group's annual work plan and income and expenditure budget, and submit it to the founding meeting for review.
4. Decide on the date and place of the founding meeting.
5. Prepare for the selection and appointment of staff.
6. Make meeting minutes during the preparatory period.
7. Handover of relevant materials after preparations are completed.
8. Other matters related to the preparatory work.

3. After the preparations are completed, the inaugural meeting will be held

1. The inaugural meeting shall be notified to all attendees and the competent authority (social bureau) 15 days in advance.
2. If the first meeting of the board of directors and board of supervisors is held on the day of the inaugural meeting, it shall be notified at the time of the inaugural meeting.
3. When notifying the Social Affairs Bureau of the founding meeting, be sure to submit the deliberated materials (including draft articles of association, annual work plan, and income and expenditure budget) to the Social Affairs Bureau, so as to assist in counseling and filing matters.

Participate and apply for filing
1. The competent authority (Social Affairs Bureau) reviews the minutes of the founding meeting, the 1st meeting of directors and supervisors of the 1st session, and related attachments, and issues a case filing certificate, stamp, and chairman-elect certificate.
2. The establishment of the venue must comply with the relevant regulations on the use of land and buildings in Taipei City.

4. After receiving the official document and certificate of approval for case filing, the group may register as a "society legal person" with the local court where the association is located in accordance with Article 11 of the Law on People's Organizations, and send a copy of the registration certificate to the supervisor within 30 days after completing the registration of the legal person Authorities for future reference.

(3) Documents required for the establishment of a civil organization (Taking the Taipei Municipal Bureau of Social Affairs as an example)
(1) Application form in 2 copies (1 original and 1 photocopy).

(2) Promoters (must be at least 20 years old, registered or working in this city, more than 30 people) roster in 1 type and 2 copies (1 original and 1 photocopy).

(3) Two copies of the draft articles of association (one original and one photocopy)

(4) 1 copy of the promoter's identity certificate (a copy of the front and back of the national ID card or driver's license or alien residence permit, if you are not registered in this city but you are working in this city, please attach the proof of your current job and place of work. Online application Can be verified by natural person credentials).

(5) 1 copy of other necessary documents according to regulations:

1. Those who apply for international organizations (such as Lions Clubs, Rotary Clubs, Youth Chambers of Commerce, Tongji Associations, and United Youth Associations), please submit a letter of consent from the general association.

2. Those who apply for the alumni association of the same school shall attach the letter of consent from the school.

(4) Documents required for the establishment of a public welfare association as a legal person (Take Taipei District Court as an example)

2. The establishment process and must-see points of public welfare foundation legal person
(Take a national religious foundation as an example)
For the establishment process of a foundation, please refer to the relevant provisions of the Foundation Law. Foundations can be divided into local and national foundations, and there are many types. They can be divided into education, charity, environmental protection and other foundations. Different types of foundations need to apply for registration with different government agencies, procedures and requirements The data also vary.

(1) Qualifications for the establishment of a foundation as a legal person
(1) The purpose, purpose and business items stipulated in the donation charter are mainly to spread religious teachings or promote religious development.
(2) The legal person name of the foundation as stipulated in the donation charter is sufficient to identify the main purpose and purpose of spreading religious teachings or promoting religious development.
(3) The total amount of property reaches one of the following amounts:
1. For those established by donating real estate and cash, there should be one real estate in each of more than seven municipalities or counties (cities) administrative regions that is not regulated by the Regulations on Supervising Temples, and there should be more than NT$5 million in cash. The total amount of real estate and cash assets is NT$30 million or more (the value of real estate, if it belongs to land, is calculated based on the current value of the land announced in the current period; if it belongs to houses, it is calculated according to the value stated in the tax registration certificate issued by the taxation authority).
2. For those established by donating cash, the total amount of cash assets must be more than NT$30 million.

(2) Procedures for the establishment of a foundation as a legal person
(1) The total amount of property pledged by the donor complies with the regulations of the Ministry of the Interior.
(2) The donor formulates the donation charter.
(3) The donor shall appoint the first session of directors (supervisors) in accordance with the provisions of the donation charter.
(4) The first session of directors elected the chairman according to the provisions of the donation charter, and resolved to approve the annual business plan and budget.
(5) On behalf of the foundation legal person, the first chairman of the board submitted an application for establishment to the Ministry of the Interior.
(6) Those established with the approval of the Ministry of the Interior shall immediately apply to the competent court (registry office) for establishment registration.
(7) The court (registration office) issues the transcript of the register book in accordance with Articles 86 and 93 of the Non-litigation Law, and makes an announcement.
(8) The claimant submits for inspection the proof that the foundation legal person has acquired the property, and the court (registry) issues a legal person registration certificate.
(9) The legal person of the foundation applies to the tax collection authority where the firm is located to register for the establishment of a withholding unit.
(10) The consortium juridical person shall provide the list of donated property, all the donated property shall be transferred to the consortium juridical person, the certification documents registered in the name of the consortium juridical person or stored in a special account, the photocopy of the legal person registration certificate, the number of the withholding unit and other relevant documents shall be submitted to the headquarters for reference.

(3) Documents required for the establishment of a foundation as a legal person (Ministry of the Interior)
(1) 1 original copy of the application form:
1. Proposed by the representative (chairman) stipulated in the donation charter.
2. Please affix the stamp of the legal person of the foundation and the signature of the chairman.
(2) Brief introduction, classics, teachings and other documents of the religion you belong to; if it is a document in a foreign language, a Chinese translation should be provided.
(3) A photocopy of the donor’s identity document or a legal person or unincorporated organization’s registration certificate:
If the donor has the nationality of the Republic of China, please provide a photocopy of the front and back of the latest national ID card (or household registration transcript); if the donor does not have the nationality of the Republic of China, please provide a copy of the latest passport or residence permit.
(4) 3 copies of the original donation charter or will:
Please stamp the logo of the foundation.
(5) 3 copies of the list of donated property and its supporting documents:
1. If it is established by donating real estate and cash, please prepare the general inventory of donated property, real estate inventory and cash inventory; if it is established by donating cash, please prepare a general inventory of donated property and a cash inventory.
2. If the donated property is real estate, please provide the latest land and building registration transcripts and the tax registration certificate issued by the taxation authority; if the donated property is cash, please provide the latest bank or post office deposit certificate.
3. In addition to the donated property that meets the minimum establishment requirements, there are other donated properties that can be included in the property list (real property includes land and buildings, and movable property includes cash and securities), please also list them in the relevant donated property list and have supporting documents.
4. Please affix the stamp of the legal person of the foundation, the signature and seal of the newspaper maker, and indicate the date of newspaper making on the list.
(6) 3 original copies of the letter of appointment of the donor (letter of appointment) or the minutes of the preparatory meeting:
1. When there is only one donor, the donor shall formulate the donation charter and designate (appoint) the first director (supervisor) in accordance with the donation charter; when there are several donors, the donor shall hold a preparatory meeting to pass the donation charter. And in accordance with the provisions of the donation charter, the first session of directors (supervisors) was elected.
2. The letter of appointment of the donor (letter of appointment) should be affixed with the stamp of the foundation, and the donor should sign and seal; the minutes of the preparatory meeting of the donor should be stamped with the stamp of the foundation, the chairman and the record, and a sign-in sheet (meeting minutes) should be provided. If signed and stamped by all the donors present, no sign-in sheet is required; if there is a delegation to attend, please provide a power of attorney).
(7) 3 original copies of the minutes of the first board meeting:
1. The first session of directors shall elect the chairman according to the provisions of the donation charter (if there is a vice chairman according to the donation charter, they will be elected in accordance with the donation charter), and the annual business plan and budget will be approved at the meeting.
2. The document shall state the full name of the legal person of the foundation, the year and session of the meeting, and be stamped with the stamp of the legal person of the foundation, the signature of the chairman and the record, and a sign-in sheet (if the meeting minutes are signed and sealed by all the attending directors, no sign-in is required If there is a proxy to attend, please prepare a power of attorney).
(8) 3 original copies of the register of directors (supervisors) and 1 copy of identity certification documents:
1. If the director (supervisor) has the nationality of the Republic of China, please provide the latest photocopy of the front and back of the national ID card (or household registration transcript); if he does not have the nationality of the Republic of China, please provide the latest copy of the passport or residence permit.
2. According to Article 72 of the Regulations on Relations Between Peoples of the Taiwan Area and the Mainland Area and the Mainland Affairs Council of the Executive Yuan’s Letter No. 1040400006 dated January 9, 2014, people in the Mainland Area are not allowed to serve as directors (supervisors) of national religious foundations duty.
3. Please affix the logo of the foundation, the signature and seal of the newspaper maker and the date of newspaper making on the roster.
(9) 3 original copies of the consent letter of the willing director (supervisor):
All directors (supervisors) can sign a consent form together, or a director (supervisor) can sign a consent form by himself.
(10) 3 original copies of the seal or signature list of the legal person of the foundation and directors (supervisors):
1. According to Article 3 of the Regulations on Seal Letters, the material of the pictorial marks shall be made of wood, the form shall be rectangular with a straight handle, and the fonts shall be Yangwen seal characters.
2. The pictorial mark of the national religious foundation: Width x Length x Side Width: 5.6 cm x 8.2 cm x 1 cm (style as in "VIII. Format and Reference Example" (9)").
(11) 3 original copies of the commitment letter for the transfer of donated property:
All donors can sign a letter of commitment, or a donor can sign a letter of commitment.
(12) Three original copies of the annual business plan and budget:
1. Based on the principle of at least a balance between revenue and expenditure, plan a legal, appropriate, specific, and feasible business plan and related budget, and submit it to the relevant meeting for approval.
2. The annual business plan shall be stamped with the stamp of the consortium, and the person who made the newspaper shall sign and seal it; same person).
(13) One copy of the building and land legal use certification document of the main office location:
1. Please have the use license for the office (office) where the main office is located; if the main office is used as a religious gathering place, you must have a temple, church (congregation) hall, and religious use license.
2. If the location of the main office is not the donated property, the owner agrees to provide a letter of consent for the use of the foundation as a legal person and a certificate of ownership registration.
(14) Other relevant documents (3 documents in paragraph 1, and 1 other document):
1. If the documents in subparagraphs (4) to (7), (9) and (11) are foreign language documents, they shall be verified by Chinese units stationed abroad and Chinese translations shall be provided.
2. If the donor is a legal person or an unincorporated group, it shall have the original copy of the donor’s internal meeting minutes and the original copy of the donor’s internal meeting minutes with the consent of the competent authority or for future reference. Verified by overseas units, and a Chinese translation is available.
3. If the donated property is the real estate regulated by the temple supervision regulations, a valid photocopy of the temple registration certificate should be provided.
4. If the director (supervisor) is a civil servant regulated by the Civil Servant Service Act, he shall have a copy of the letter of permission from the service agency or the superior competent authority to serve as the director (supervisor) of the foundation.

(4) Documents required for the establishment of a foundation as a legal person (district court)
1. Application for legal person registration:
The claimant first downloads a copy of the legal person registration application from the court website, fills it out in detail column by column, and has all the directors of the claimant sign and seal, and affix the legal person seal. The name of the registered legal person shall be indicated as a foundation unless otherwise provided by law. (The signatures and seals of the directors and supervisors should be registered. The seal that should be affixed in the petition and attached documents refers to the seal that matches the seal type mentioned; if the signature is adopted, the petition and attached documents should also be sign)

2. Petition fee NT$1,000 (Pay at the time of delivery. If sending by mail, please attach a postal order and designate the court as the payee, do not send cash.)

3. Documents to be attached: (The documents in items 2 to 7, 9 and 10 should be verified by the competent authority)

1. A photocopy of the official letter from the competent authority approving the establishment: the document issued by the competent authority for the purpose of legal person approval of the establishment of the legal person and the approval of the directors or board of directors.

2. The original constitution of the donation (and organization):
(1) The donation charter is determined by the donor, the will or the executor of the will.
(2) The content should comply with the general provisions of the Civil Law and the provisions of the Law on Incorporated Foundations.
(3) The purpose of the legal person (must not violate public order, good customs or mandatory regulations), donated property (must be determined and cannot be changed) and the date of conclusion.

3. The original copy of the minutes of the donor meeting:
(1) Negotiate the donation charter and select the first directors.
(2) At the end of the meeting minutes, the chairman and the minutes shall sign and seal, and the attendance sheets and attachments of the attendees shall be attached to the meeting minutes to ensure that the documents are complete.

4. The original minutes of the first meeting of the board of directors and supervisors:
(1) The number and method of election and appointment shall comply with the provisions of the donation charter or the constitution of the organization, and the chairman, executive director, executive supervisor, etc. shall be elected.
(2) At the end of the meeting minutes, the chairman and the minutes shall sign and seal, and the attendance sheets and attachments of the attendees shall be attached to the meeting minutes to ensure that the documents are complete.

5. The original copy of the roster of all directors and supervisors (indicating the class and term of office, the names of directors and supervisors, the date of birth and the household registration address stated in the ID card).

6. The original letter of consent of all directors and supervisors (indicating the term of office and the start and end of the term of office, and the seals affixed should match the ones mentioned).

7. 2 original copies of the legal person's seal and signatures or seals of all directors and supervisors.
(1) It is advisable to stamp them on the same seal.
(2) The seal and the signatures or seals of all directors and supervisors shall be consistent with the signatures or seals of the petition and other documents; if there is any subsequent appeal, the signatures or seals shall prevail.

8. Transcripts of household registration or ID card front and back copies of all directors and supervisors. (Arrange and post or photocopy on A4 paper in the order of the list of directors and supervisors)

9. The original property inventory and its supporting documents or letter of commitment.
(1) Those who donate property should attach a letter of commitment.
(2) The property inventory should be consistent with the supporting documents, and the donated property should not be included if it no longer exists.
(3) For real estate, a copy of the owner's land or building registration shall be attached.
(4) For chattels, bank deposit certificates or company stock certificates, etc., where the depositor is the "Legal Person Preparatory Office" should be attached.

10. The original list of donors.

11. If an agent is appointed, a letter of appointment shall be issued, specifying the address and place of delivery, contact phone number, stamped by the chairman of the board (signature if signature registration is adopted), signature of the agent, and affixed with the legal person stamp. A photocopy of the front and back of the agent's ID card is also attached.

(5) Other matters of foundation legal person

name
(1) It shall be named in the name of a foundation legal person. For donations made in cash, the name should be marked with "Foundation".
(2) It must not have the same name as that of other foundations, and must not use a name that is likely to mislead people into thinking that it is related to a government agency (institution) or that is discriminatory or hateful.
(3) It is sufficient to identify the main purpose and purpose of spreading religious teachings or promoting religious development.
(4) It is not allowed to use the name of the board of directors or other internal organizations as the name of the foundation legal person.

Contribution Charter
(1) Record the items to be recorded as stipulated in point 5 of this key point (please refer to [2] of "8. Format and reference examples").
(2) The purpose, purpose and business items stipulated in the donation charter are mainly to spread religious teachings or promote religious development.
(3) The purpose and purpose of establishment should be in line with the public interest.
(4) The establishment purpose, purpose or business items shall not violate laws, public order or good customs.
(5) The business project must not be incompatible with the purpose and purpose of establishment.
(6) The business conducted shall not be for profit-making purpose.
(7) There must be no other violations of laws and regulations (for example: point 10 of the court's attention to the registration of a foundation as a legal person, Judicial Yuan February 22, 1983 (83) Mitaitingminsanzi No. 02582 letter).

donate property
(1) Donors are not allowed to use loans as donated property.
(2) The donor shall have full ownership of the donated property, and shall not use the property with other rights established as the donated property.
(3) The total amount of donated property must be sufficient to achieve the purpose of establishment and business purpose, and comply with the provisions of this Part.
(4) The donated property must be able to be transferred to the legal person of the foundation, registered in the name of the legal person of the foundation or stored in a special account.

other considerations
(1) After receiving the establishment approval document, the foundation legal person subject to the establishment approval shall immediately apply to the competent court for registration, and after the registration is completed, submit a copy of the registration certificate to the headquarters for future reference.
(2) The registered foundation shall apply to the local tax collection agency for registration of the establishment of a withholding unit, and report the number of the withholding unit to the headquarters for future reference.
(3) The donor or the executor of the will shall, after completing the establishment registration with the court, transfer all the donated property to the legal person of the foundation, register in the name of the legal person of the foundation or store it in a special account, and report it to the headquarters for future reference.
(4) If there is any change in the establishment permit, it should be reported to the headquarters for permission within 30 days after the change occurs, and the change registration should be made to the competent court within 30 days after the permission, and the registration certificate should be registered within 10 days after the renewal of the legal person registration certificate is obtained. The photocopy of the certificate should be sent to the headquarters and the local tax collection agency for future reference.
(5) If a financial group legal person has income from sales of goods or labor services or an affiliated operation organization, it shall file an income tax settlement declaration with the tax collection agency in accordance with the applicable standards for income tax exemption for educational, cultural, public welfare and charitable institutions or groups.