Chang Kuo-pao explains that the Ministry of Finance sees a donation to a public university as being the same as money given to the government. Private universities, on the other hand, are considered "legal persons," like foundations. If donations to private universities are fully tax deductible, then other legal persons and groups will seek comparable treatment.
高教司督學張國保解釋，財政部認為捐給國立大學等同於捐給政府；而私立大學的性質都屬於財團法人，如果全數扣抵，其他同屬財團法人的團體可能也會要求比照辦理。