The Overseas Community Affairs Council (OCAC ) is a cabinet-level council of the Executive Yuan of the Republic of China ( Taiwan ). The Council was founded in October 1926 directly subordinate to the then Nationalist Government.  In December 1931, the OCAC was placed under the Executive Yuan according to the newly enacted OCAC Organic Act, and officially established in April, 1932 .
In December 1946, the Constitution of the Republic of China was ratified by the National Assembly, in which it listed overseas compatriot affairs one of the nation's fundamental policies and stipulated that the government should ensure, protect and assist overseas compatriots in terms of economic development and educational affairs. In the Additional Articles of the Constitution of the Republic of China, it further stipulated that the political participation of overseas compatriots should be ensured and protected. 
In response to the reorganization of the Central Government and practical needs, the OCAC Organic Act was amended twice, respectively in 1981 and 2012. 
The current organization of the Council includes one minister, one deputy minister, one vice minister, five departments and five offices. Additional divisions include Overseas Community News Agency and Legal Affairs Committee. 
In March 1985, the OCAC's first overseas culture center (Culture Center of Taipei Economic and Cultural Office) was established in San Francisco, U.S.A. to serve overseas compatriots. As a result of continued efforts over the past years, there are now 16 overseas culture centers located in various cities of the U.S.A., Canada, Brazil, the Philippines, and Australia.