The National Culture and Arts Foundation was established in January of 1996 to create a favorable environment for the development of arts and culture, encourage professional undertakings, and raise cultural standards in Taiwan. The Act to Establish the National Culture and Arts Foundation clearly set the scope of the Foundation’s service as: guiding the management of cultural events, lending financial support to cultural undertakings, encouraging those working in the cultural field, and performing the tasks set out in the Culture and the Arts Reward and Promotion Act.  

Currently the Foundation has a twenty-one-person Board of Directors and five-person Board of Supervisors. Members include public figures from arts and cultural fields, scholars, experts, government representatives, and other distinguished persons whom the Ministry of Culture has recommended to the president of the Executive Yuan for appointment to the boards. The Chairman of the Board shall be elected by the Board of Directors. The Board shall include the Policy Committee, Fund Management Committee, and Grants Review Committee. Individual board members join committees based on professional qualifications and interest, and assist with the operation of Foundation affairs. The Board of Supervisors shall have a Chief Supervisor elected by its own board members. The Auditor reports directly to the Board of Supervisors and is responsible for assessing Foundation affairs and internal control operations, as well as ensuring the proper performance of professional work and Foundation finances. The Executive Department shall be established by the Board of Directors and shall consist of a Chief Executive Officer, who is responsible for overall management of the Foundation, and two Deputy Chief Executive Officers, who assist the Chief Executive Officer. The Executive Department shall include the Research and Development Department, the Grants Department A and B, the Resource Development Department, the Administration Department, and the Finance Department.