A2:

I. According to Article 2 of the Regulations for National Property Donated to Temples or Churches (hereinafter referred to as the Regulations), the donated national real estate shall meet the following requirements:

(I) The land and building improvements used by temples and churches before 1945, those owned by abbots and responsible persons after 1945, or those originally owned by individuals providing for the use of temples and churches before the ownership was transferred to the government because of unacknowledged succession after 1945.

(II) Now used by temples and churches

(III) Non-public facilities land

(IV) Those monuments and their building sites that are neither designated nor announced according to the Cultural Heritage Preservation Act unless originally privately owned before 1945 and registered as state-owned monuments and land after 1945.

(V) Not those obtained with compensation by the government

The above-mentioned monuments and their building sites neither designated nor announced according to the Cultural Heritage Preservation Act refer to the monuments and their building sites designated and announced according to the Cultural Heritage Preservation Act. Their building sites are the land that shall not be privately owned according to Subparagraph 9 of Paragraph 1 of Article 14 of the Land Act.

II. In accordance with Article 3 of these Regulations, temples and churches using national real estate may apply to the National Property Administration for ownership, if the following requirements are satisfied:

(I) The doctrines they believe in are consistent with those beliefs inherent in our country.

(II) Currently there are abbots or responsible persons in charge of operations, and there are idols for people to worship or missionary work done frequently.

(III) The foundation has been established according to law, and the content of the act of endowment is consistent with these Regulations.

Property such as idols and liturgical articles originally belonging to the aforementioned temples and churches that can be used by the temples and churches continuously and are actually necessary for religious activities can be donated at the same time.