The following institutions or organizations that satisfied the two requirements are exempt from filing the annual income tax return：

associations of various industries,associations of fellow provincials,alumni associations,associations for people with family name,industrial labor unions of profit seeking enterprises,parents' associations of all kinds of school,Lions Clubs International,associations of Rotary International,Junior Chamber International,Kiwanis International,Zonta International,community development associations,associations of senior citizen,industrial development and investment promotion committees of city or county,associations of social welfare,associations of industrial park,volunteer fire brigades,civil servants associations.

1. There was no business or operating income（including selling goods or services）, and only had membership fees, donations, and fund deposit interest.

2. Both the total annual revenue from membership fees, donations, fund deposit interest and total assets of the fund did not reach NT$100 million.