Development and NGO Management
The Rock Beneath the Code Shouldn’t Stand Alone
Yahsin Huang (Louise) · Research notes, not legal advice
Petros Commons makes the EU Cyber Resilience Act work for the independent open-source maintainers that large foundations do not reach.
Plain-language CRA compliance steps for solo and small-team maintainers.
Peer matching that pairs isolated maintainers with vetted co-maintainers.
Links to sovereign tech funds and corporate sponsorship pools.
The legal question: which Taiwanese entity can carry this mission?
Petros Commons · NGO setup in Taiwan
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| Local association 社團法人 | Foundation 財團法人 | Company 有限公司 | |
|---|---|---|---|
| Founders | 30 or more adults | Donor with a charter and assets | 1 or more shareholders |
| Money | No endowment in statute | Endowment, minimum set by ministry | Capital paid in full |
| Approval | Permission, then registration | Permission, then court registration | Company registration |
| Tax exemption | Possible, under Executive Yuan standards | Possible, under the same standards | No, profit-making |
| Fundraising | Yes, if public-interest, with permission | Yes, with permission | No |
| Setup time | About 3 to 6 months | About 6 to 12 months or more | About 1 to 4 weeks |
Setup times are practical estimates, not statutory. Confirm with the authority.
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Question 1
Is tax exemption needed?
If no: a company 有限公司, for paid work only.
Question 2
Can an endowment be funded?
If yes: a foundation 財團法人.
Question 3
Are 30 adult founders ready?
If yes: a local association 社團法人. If no: build the community first, or use a fiscal sponsor 靠行.
Questions 2 and 3 apply when tax exemption is needed.
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A local association carries the mission. An optional company beside it carries paid work.
An association may also charge fees within its charter purpose. To be confirmed.
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1
30 adults, aged 18 or older.
2
Application, draft charter and founders’ list.
3
Preparatory committee, then the inaugural meeting.
4
Within 30 days of the inaugural meeting.
5
Legal-person registration at the district court.
6
Tax registration and exemption.
7
Only if soliciting the public.
Main sources
Civil Associations Act Art. 8 to 11, Civil Code Art. 30 and 46
Petros Commons · NGO setup in Taiwan
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| Step | What happens | Basis |
|---|---|---|
| 1 Founders | At least 30 adults, none with the listed disqualifications. | Civil Associations Act Art. 8; Civil Code Art. 12 |
| 2 Permission | Submit the application, draft charter and founders’ list to the city or county government. | Art. 3, 8, 12 |
| 3 Organizing | Founders’ meeting, preparatory committee, inaugural meeting, with notice to the authority. | Art. 9 |
To settle early
The charter must state the organizational area (Art. 12), which is where “local” scope is declared. The mission is European, so the wording of the area and purpose matters.
Petros Commons · NGO setup in Taiwan
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| Step | What happens | Basis |
|---|---|---|
| 4 Register | Within 30 days of the inaugural meeting, submit the charter, member list and officer résumés. A certificate is issued. | Civil Associations Act Art. 10 |
| 5 Court | Register as a legal person with the district court, then file a copy within 30 days. | Art. 11; Civil Code Art. 30, 46 |
| 6 Tax | Tax registration. Exemption applies if the group meets Executive Yuan standards. | Income Tax Act Art. 4(13), 11 |
| 7 Fundraising | Apply to the local authority. Proceeds go to welfare, education and culture, charity or aid. | Fundraising Act Art. 5, 7, 8 |
Executive Yuan standards and donor deductibility are not yet verified.
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| Item | What the page says |
|---|---|
| Founders | 30 or more adults, registered or working in Kaohsiung, spread across at least one third of the city’s districts |
| Documents | Application, founders’ list, ID copies, district distribution table, draft charter (2 copies each, except ID) |
| Proof of work | Needed from founders who work, but are not registered, in Kaohsiung |
| Review | Within 60 days, counted from when the file is complete |
| Submission | By post or in person to the 人民團體科 |
| Forms | Application form and a preparation example, both downloadable |
| Not stated | Fees and the preparation deadline |
City practice, not statute. Source: 高雄市政府社會局 人民團體, read 2026-10-11.
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30
founders
Adults, 18 or older (Art. 8)
⅓
of districts
Founders must be spread across this share of the city (Kaohsiung)
60
days
City review of the permission request (Kaohsiung)
30
days
To apply for registration after the inaugural meeting (Art. 10)
In practice about 3 to 6 months is the estimate. Kaohsiung’s page states no deadline for the preparation period.
The 3 to 6 month figure is a practical estimate, not statutory.
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