The Straits Exchange Foundation is a semiofficial organization set up by the Government of the Republic of China (Taiwan) to handle technical and/or business matters with the People's Republic of China (PRC). Though technically a private organization, it is funded by the government and under the supervision of the Mainland Affairs Council of the Executive Yuan. Its role is effectively to function as the de facto embassy to the PRC, as a means of avoiding acknowledgement of the PRC's statehood status.

The Mainland Affairs Council (MAC) is a cabinet-level administrative agency under the Executive Yuan of the Republic of China (Taiwan). The MAC is responsible for the planning, development, and implementation of the Cross-Strait relations policy which targets mainland China, Hong Kong and Macau.