Article 3
The Charitable Trust in this Regulations means the charitable trust whose purpose is for engaging in civil administration, household administration, government service, land administration, civil organization, cooperative ventures, construction, police administration, firefighting, immigration, or other purposes related to the interior operations and whose establishment and trustee is approved by the competent authority.

Article 11
Trustee shall submit the following documents to Trust Supervisor for review and report to the competent authority for recordation within three months after the end of the fiscal year:
1. The annual report for trust affairs operations
2. The annual statement of income and expenditure and balance sheet
3. The inventory of trust assets in the end of the fiscal year
Trustee shall announce the preceding documents on the place where operating its trust affairs and information network for at least three consecutive years within thirty days after the next day of receipt of the recordation notification from the competent authority.