At that time, the Ministry of Foreign Affairs raised more than 100 million Taiwan dollars in donations, and it was not until half a year later . After many years, the disbursement has not been completed , and it was corrected by the Supervisory Yuan. Later, the balance of 10.36 million yuan was donated to the Disaster Relief Foundation to help poor children and young people in China . Although it was still used for public welfare, it did not match the purpose of the people's original donation, causing controversy. Today, the Disaster Relief Foundation has undergone organizational transformation, with the Executive Yuan political commissar serving as its chairman.

The board of directors is composed of old picture restoration representatives from various government ministries, industrial and commercial circles, civil society organizations, and lawyers. As a supervisor, in terms of legitimacy and power level, it is sufficient to undertake the sudden and eager donation demand from all over Taiwan, and can also require relevant units to cooperate with providing instructions on the use of donations. Although the applicable legal sources are different, the scale and governance composition are similar in many ways to the Red Cross Society, which flourished during the Kuomintang period. Coupled with the expansion of business to international cooperation early last year, some scholars believe that the Disaster Relief Foundation will become the official agency organization in

Taiwan after the Red Cross. In this regard, Zhang Jingsen said: "We have a completely different function from the Red Cross. In the past, our funds were used to support disaster victims after natural disasters in China, but after so many years, various post-disaster relief laws and regulations have been prepared, and the government has begun to have strong Post-disaster relief capacity and budget, so we turned to pre-disaster prevention, such as assisting indigenous tribes to rebuild. Now the transformation is targeting countries that are less capable internationally, and supporting them after huge disasters.” Zhang Jingsen explained that the Disaster Relief Fund is not like the Red Cross,