The Revenue Department will review income of a temple foundation after a scandal, and will meet the National Buddhism Office on 22 September to close e-Donation loopholes. Since 1 January 2026, charities including temples, foundations and associations may only accept tax-deductible donations through e-Donation. Foundations or associations with non-donation income must file tax form PND.55. For a small business owner, the practical point is: if you donate to a temple or charity for tax deduction, use the e-Donation QR system, and if you run a non-charity foundation or association, check whether your non-donation income is taxable.