財政部主管財團法人監督管理準則 第 4 條

白話解讀

財政部主管財團法人監督管理準則第4條規定了設立財團法人所需提出的文件，包括申請書、捐助章程、捐助財產清冊、董事名冊、願任董事同意書、財團法人及董事之印鑑或簽名清冊、董事會成立會議紀錄、設有監察人者相關文件等。其中，捐助章程是非常重要的文件，需要明確規定財團的目的、名稱、財產總額、業務項目等內容。此外，捐助財產清冊應該包含不同類型財產的相關證明文件，如現金的存款證明、其他財產的所有權證明等。 參考資料: 1. 財團法人設立準則 (https://www.mof.gov.tw/Upload/RELATIONHUMANDOCMOF/aab781f2-24cc-4edb-878f-ffdd574ba9dc/2457454c-9ef1-400d-8ff0-d6baa3e94391.pdf) 舉例：根據上述準則，假設某個人想要設立財團法人，他需要提供一份申請書，其中包含他要設立的財團的目的、名稱、主事務所及分事務所所在地、財產總額、業務項目等相關信息。此外，他需要提供捐助章程的正本，其中包含財團的組織架構、管理方法等內容。如果他只是遺囑捐助設立財團，那麼他還需要提供遺囑的影本。同時，他還需要提供捐助財產的清冊，包括現金部分的存款證明以及其他財產部分的相關證明文件。最後，他還需要提交董事名冊、願任董事同意書、財團法人及董事之印鑑或簽名清冊、預定董事會成立會議紀錄等文件。 (English translation): According to Article 4 of the Supervision and Management Guidelines for the Ministry of Finance, the following documents should be submitted by all the willing directors when applying for the establishment of a foundation: 1. Application form: it should state the purpose, name, main office and branch offices, total assets, business items, and other necessary information. 2. Donation Articles of Association (original). If setting up the foundation through testamentary donation, a copy of the testament should be provided. 3. Inventory of donated assets. The cash portion should be accompanied by certificates such as deposit certificates from financial institutions or other sufficient documents. For other assets, proof of ownership of land, buildings, or other relevant documents should be attached. 4. List of prospective directors with copies of their identification cards, a table indicating their family relationship with other directors and supervisors. 5. Letter of consent from willing directors. 6. Seals or signature book of the foundation and its directors. 7. Record of the meeting to establish the board of directors. 8. If there are supervisors, a list of their names, copies of their identification cards, letters of consent, and their seals or signature book. 9. Letter of consent to transfer the donated property to the foundation from the donor, inheritor, or executor of the testament. 10. Business plan and explanation of fund utilization. Reference: 1. Supervision and Management Guidelines for the Ministry of Finance (https://www.mof.gov.tw/Upload/RELATIONHUMANDOCMOF/aab781f2-24cc-4edb-878f-ffdd574ba9dc/2457454c-9ef1-400d-8ff0-d6baa3e94391.pdf) Example: According to the above guidelines, if someone wants to establish a foundation, they need to provide an application form, including the purpose, name, main office and branch office addresses, total assets, business items, and other relevant information. They also need to provide the original copy of the donation articles of association, which should outline the organization and management methods of the foundation. If the foundation is to be established through testamentary donation, a copy of the testament should be provided. Additionally, they need to provide an inventory of the donated assets, including proof of cash deposits for the cash portion and relevant documentation for other assets. Finally, they need to submit a list of prospective directors, letters of consent from the willing directors, seals or signature book of the foundation and its directors, and records of the meeting to establish the board of directors.