The directors who carry out all businesses in a corporation are deemed by law to be the representatives of the corporation. Article 27, Paragraph 2, of the Civil Code explicitly provides that a private school is an educational business responsible for educating students. The function of a private school is different from the function of a business enterprise such as a clubhouse or a charity organization. Articles 19 and 26 of the Regulations Governing Private Schools provide that the president and the directors should decide all the primary business of a private school. Thus, duties carried out by the president or the directors of a private school fall within the scope of business under Article 14 of the Public Functionary Service Act. Except as otherwise permitted in other laws or orders under special circumstances, the president or director of a private school cannot be a civil servant, whether such school has been incorporated and registered as a business enterprise or not. This restriction is to comply with the legislative intent of the Public Functionary Service Act. This Interpretation is to supplement and clarify Interpretation Yuan-tze No. 2320. As for the Regulations Governing the Private Schools allowing a civil servant who is the founder of a private school to also serve as a director of such private school is an exemption provided in Article 14 of the same Act. If a civil servant who is the founder of a private school is also required under a special circumstance to serve as the director of such private school, it will be permitted under the law. This Interpretation is to clarify the above-mentioned exemption as well.