Article 8
The central archives authority-in-charge shall render a certificate to the donor to specify the content and quantity of the donated precious documents.
The actual cost of acquisition, as shown in documents proving the donor's acquisition costs, may be noted in the certificate of the preceding paragraph to enable the donor to itemize such donations as deductions or as current-year donation expenses in accordance with the provisions of the Income Tax Act. When an individual donor is unable to provide documents proving the acquisition costs, the central archives authority-in-charge may, at the donor's request, invite scholars and experts to appraise the value of the precious documents at the time of donation, and the appraised value will be specified in a certificate.
If there is a condition for donation, it shall be specified in a written agreement.

Article 10
The reward for a donation of precious documents from an individual or legal entity is as follows:
1. To present a letter of thanks, certificate, medal or trophy.
2. To bestow a plaque.
3. To reduce the access fees to view, copy or duplicate archives.
4. To provide the name and a brief introduction of the donor when a donated item is exhibited.
5. To announce information regarding the donation on the website of the central archives authority-in-charge.
The aforementioned rewards in Subparagraph 1 and 2 of the preceding paragraph shall be made in public.
When a person donates duplicate documents, or recommends acceptance of a donation of precious documents and the central archives authority-in-charge accepts the recommendation following review and evaluation, the authority may make reference to the methods provided in Subparagraph 1, Paragraph 1 in rewarding the donor.
The methods provided in Paragraph 1 may be rendered together if necessary.

Article 11
The Regulations shall be effective on the effective date of the Act.
The amendments of the Regulations shall be effective on the date of promulgation.