The National Culture and Arts Foundation (NCAF) 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 National Culture and Arts Foundation Founding Provisions 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 Arts Reward Act.
The Foundation has a Board of Directors and Board of Supervisors. The Board of Directors superintends the direction of professional work and allocation of funds. The Board of Supervisors is responsible for auditing the Foundation’s financial affairs. Members include public figures from the arts and cultural fields, experts, scholars, government representatives, and other distinguished persons whom the Ministry of Culture has recommended to the president of Executive Yuan for appointment to the boards. The Executive Department is established by the Board of Directors and consists of a Chief Executive Officer, who is responsible for overall management of the Foundation, and a Deputy Chief Executive Officer, who assists the Chief Executive Officer. The Executive Department includes the Research and Development Department, the Grants Department A and B, the Resource Development Department, the Administration Department, and the Finance Department.