法規內容

下載法規原始檔

 

國立成功大學接受捐贈作業程序
National Cheng Kung University Processing Procedures for Receiving Donations

990113主管會報修正通過

Amended and passed at the Meeting of Chief Administrators on Jan. 13, 2010

1000810主管會報修正通過

Amended and passed at the Meeting of Chief Administrators on Aug. 10, 2011

1010208主管會報修正通過

Amended and passed at the Meeting of Chief Administrators on Feb. 8, 2012

1010502主管會報修正通過

Amended and passed at the Meeting of Chief Administrators on May 2, 2012

1031001主管會報修正通過

Amended and passed at the Meeting of Chief Administrators on Oct. 1, 2014

1070912主管會報修正通過

Amended and passed at the Meeting of Chief Administrators on Sept. 12, 2018

110年6月9日109學年度第4次校務會議修正通過(因應組織調整)

Amended and passed at the 4th University Council Meeting of the 2020 academic year on Jun. 9, 2021

 

一、現金、支票、匯款、信用卡、ACH轉帳、郵政劃撥、便利超商/郵局:

1. Cash, check, wire transfer, credit card, ACH transfer, Postal Giro, and convenience store/post office payment services:

捐贈案件→指定受贈單位→財務處服務專員(接受捐款表、募款確認函)→出納組開立收據(若為支票,兌現後再開立正式收據)及感謝函→主計室→秘書室→陳核主秘、校長→寄送感謝函及捐款收據予捐款人(視需要指定受贈單位學校感謝狀)

Donation→designated donation receiving unit→specialist at the Office of Finance assesses a donation acceptance form and issues a fundraising confirmation letter→the Cashier Division offers a receipt (if the donation is paid by check, formal receipt will be provided after the check has been cashed) and thank-you letter→said documents are submitted to the Accounting Office for processing→Secretariat→submitted to the Secretary-General and President for reviewa thank-you letter and donation receipt are issued to the donor (a letter of gratitude is provided by the University when the designated unit deem it necessary).

     註1:匯款帳戶:玉山銀行金華分行,戶名:「國立成功大學410專戶」,帳號:1067-951-000001

     Note 1: Remittance account: E. Sun Commercial Bank. Jinhua Branch. Beneficiary Account Name: National

                  Cheng Kung University 410. Account number: 1067-951-000001.

     註2:關於國立成功大學接受捐款表「捐贈者簽名或檢附來文」一欄,得以下列方式,以利完成捐款程序:

               1.捐贈人親自簽名

               2.檢附捐贈意思表示之相關e-mail、傳真或紙本文件

     Note 2: Regarding the column “donor signature or attached letter” on the National Cheng Kung

                  University donation acceptance form, the following measures may be taken to facilitate the

                  completion of the donation process:

               1.The donor provides his or her signature.

               2.E-mail, fax, or paper documents can be attached that show the intention of the donation. 

     註3:關於國立成功大學接受捐款表「捐款用途」一欄,得以下列方式,以利完成捐款程序:   

               1.若為指定捐款,請於「指定受贈單位」一欄先行用印,以加速捐款程序。    

               2.若為「安心就學濟助方案」者,將提供學務處相關之訊息以取代每案會簽,以簡化流程。

     Note 3: Regarding the “purpose” column in the National Cheng Kung University donation acceptance

                  form, the following measures may be adopted to facilitate the completion of the donation process.

               1. If a designated donation is being made, the donation receiving unit shall stamp the column

                   “designated donation receiving unit” in advance to expedite the donation process.

               2. If the donation is made to the “Student Gift Aid,” the Office of Finance will provide relevant

                   information for the Office of Student Affairs to replace the countersignature of every case to

                   simplify the procedure.

 

二、實物:包括土地、房屋、機械、交通、雜項設備、有價證券、圖書、電腦軟硬體、物品等。(不含珍貴動產及文化性資產)

2. In-kind donations: lands, buildings, machines, transportation vehicles, equipment, securities, books, computer hardware and software, and other relevant objects (excluding valuable chattels and cultural assets).

捐贈案件→指定受贈單位收到公司(機關)或個人意思表示文件(或外來文)→受贈單位填具【接受實物捐贈表】及【受贈財物明細規格表】→財務處編號列管→會簽相關業務單位→校長核示→通知受贈單位製作【財產(非消耗品)增加單】併同【接受實物捐贈表】及【受贈財物明細規格表】→業務單位辦理財產增加單核章及編號,並視需要辦理國有財產法37條報部轉院程序→主計室入帳→財務處發函致謝

Donation→the designated donation receiving unit receives a document of intent (or external document) from a company (organization) or individual→the designated donation receiving unit fills in the “in-kind donation acceptance form” and “table of received donated property specifications”→Office of Finance assigns the donation a number for management purposes→relevant business units countersign→the President grants approval→the designated donation receiving unit is requested to produce a “property (nonconsumable) acquisition sheet” and submit this sheet as well as “in-kind donation acceptance form” and “table of received donated property specifications” to relevant business units→relevant business units stamp the property acquisition sheet, assign a number to it, and determine whether it must follow Article 37 of the National Property Act and report to the Ministry of Education, which shall submit the sheet to the competent authority designated by the Executive Yuan→the Accounting Office records the donation→the Office of Finance issues a proof of donation to the donor.

 

三、文物 (含珍貴動產及文化性資產):

3. Cultural artifacts (including valuable chattels and cultural assets):

捐贈案件→指定受贈單位收到國內外公私機構及組織或個人意思表示文件(或外來文)→受贈單位填具【接受文物捐贈表】、【受贈文物明細規格表】及【文物清單及圖像】→財務處編號列管→受贈文物資產審鑑委員會審議→會簽相關業務單位→校長核示→通知受贈單位製作【財產(非消耗品)增加單】併同【接受文物捐贈表】、【受贈文物明細規格表】及【文物清單及圖像】→業務單位辦理財產增加單核章及編號→依國有財產法37條辦理報部轉院程序→主計室入帳→財務處發函致謝

Donation→the designated donation receiving unit receives a document of intent (or external document) from a domestic or foreign public or private institution, organization, or individual→the designated donation receiving unit fills in the “cultural artifact donation acceptance form,” “table of received donated cultural artifact specifications,” and “cultural artifact list and images”→the Office of Finance assigns the donation a number for management purposes→the National Cheng Kung University Received Cultural Artifacts Assets Review Committee reviews the details of the donation→relevant business units countersign→the President grants approval→the designated donation receiving unit is requested to produce a “property (nonconsumable) acquisition sheet” and submit this sheet as well as  “cultural artifact donation acceptance form,” “table of received donated cultural artifact specifications” and “cultural artifact list and images” to relevant business units→relevant business units stamp the property acquisition sheet, assigns a number to it→a report is submitted to the Ministry of Education, which shall submit it to the competent authority designated by the Executive Yuan in accordance with Article 37 of the National Property Act→the Accounting Office records the donation→the Office of Finance issues a proof of donation to the donor.

     註4:依財政部96.10.22台財稅字第09604116130號函,接受實物捐贈之相關文書上,請免載明受贈物之價值,俾免

               引發受贈人稅務申報時認定之爭議與困擾。

     Note 4: According to the Ministry of Finance Oct. 22, 2007 Tai Cai Shui Zi Di No. 09604116130, relevant

                  documents on receiving in-kind donations shall not clearly list the value of the donated object so as

                  not to generate dispute and difficulty for donors when filing tax returns.

     註5:經本校受贈文物資產審鑑委員會審議通過者,應辦理相關典藏手續,並將該文物之所有權、相關著作財產權及附

               贈資料歸屬本校所有。

     Note 5: After the donated cultural artifact has passed a review by the National Cheng Kung University

                  Received Cultural Artifacts Assets Review Committee, relevant archiving procedures shall be

                  conducted. The accompanying ownership rights, relevant economic rights, and data belong to

                  National Cheng Kung University.

     註6:捐贈業務單位及相關法規如下:

     Note 6: Donation business units and relevant regulations are as follows:

項目 指定受贈單位 業務單位 法規
1.土地

資產保管組

(土地統一由資產保管組負責)

資產保管組 國有財產法等
2.房屋 校內各單位

營繕組

資產保管組

國有財產法等
3.機械、交通、雜項設備 校內各單位 資產保管組 國有財產法等
4.有價證券 校內各單位 財務處出納組 國有財產法等
5.圖書、期刊 校內各單位 圖書館 圖書館法等
6.文物 校內各單位

博物館

資產保管組

藝術中心

國有財產法

檔案法

文化資產保護法

文化藝術獎助條例

著作權法等

7.物品

 a.消耗品

 b.非消耗品

校內各單位 資產保管組 國有財產法等

8.其他

EX勞務(維修費用)

校內各單位

資產保管組

營繕組

國有財產法等

 

Item Designated donation receiving unit Business unit Regulations
1. Lands Property Management Division
(the Property Management Division oversees all pieces of land)
Property Management Division National Property Act, etc.
2. Buildings Each school unit Construction and Maintenance Division and Property Management Division National Property Act, etc.
3. Machines, transportation vehicles, and equipment Each school unit Property Management Division National Property Act, etc.
4. Securities Each school unit Cashier Division, Office of Finance National Property Act, etc.
5. Books and periodicals Each school unit Library Library Act, etc.
6. Cultural artifacts Each school unit Museum,
Property Management Division, and
Art Center
National Property Act,
Archives Act,
Cultural Heritage Preservation Act,
Culture and Arts Reward Act,
Copyright Act, etc.
7. Objects
a. consumable
b. nonconsumable
Each school unit Property Management Division National Property Act, etc.
8. Other items, such as labor (maintenance) expenses Each school unit Property Management Division and
Construction and Maintenance Division
National Property Act, etc.

 

四、募款確認函(預開證明)作業:

4. Fundraising confirmation letter (precertification) process:

有意捐款者(或募款人)提出預開證明之請求→指定受贈單位於捐款表格內勾選需要募款確認函(預開證明)→財務處提供募款確認函→捐款表併同募款確認函完成部分捐款流程→校長簽核募款確認函→指定受贈單位寄送募款確認函予捐款單位→捐款單位完成捐款程序(詳見國立成功大學接受捐贈作業程序一、國立成功大學接受捐款作業程序流程圖)→寄送正式收據及感謝函

The prospective donor (or fund raiser) proposes the need for certification before the actual donation is made →the designated donation receiving unit checks “requires fundraising confirmation letter (precertification)” in the donation acceptance form→the Office of Finance provides a fundraising confirmation letter→with the donation acceptance form and fundraising confirmation letter, part of the donation process is completed→the President signs the fundraising confirmation letter→the designated donation receiving unit issues a fundraising confirmation letter to the donor→the donor completes the donation process (see the National Cheng Kung University Processing Procedures for Receiving Donations I and the National Cheng Kung University Processing Procedure for Receiving Donations Flow Chart for more details)→a formal receipt and thank-you letter are issued to the donor.


These procedures were translated from the original Chinese. In the event of any discrepancies between the two versions, the Chinese always takes precedence.​