Restrictions apply.

The "Foundation Management Regulations" stipulate that the original fund reaches a certain amount as one of the necessary conditions for the establishment of a foundation. To clarify what an original fund is, the concept of "fund" must be clarified. The "Regulations" also stipulate that the annual public welfare expenditure ratio of non-public foundations should not be less than 8% of the fund balance of the previous year. Therefore, the "fund" itself is also a concept that must be clear.