The Mainland Affairs Council (MAC) is the top governmental organization charting Taiwan's China policy in the absence of official ties between the two sides. The MAC is under the Executive Yuan, Taiwan's Cabinet.
The MAC was established in 1991 to meet the growing demand for handling cross-strait exchanges. It is responsible for research and planning, as well as promoting cultural and trade exchanges with China. It plays an intermediary role in disputes between peoples from the two sides. It also serves to strengthen Taiwan's ties with Hong Kong and Macao, and promote the government's China policy.
But while the MAC is the top policy-making body on China, it is the president who makes the final say since China policy is closely related to Taiwan's national security. In this regard the MAC is also focused on coordinating various government agencies on the implementation of the government's China policy.
The Mainland Affairs Council is administered by a Cabinet-level minister. The current minister is Wang Yu-chi.
A related body is the Straits Exchange Foundation. This is the semi-official organization entrusted by the MAC to handle cross-strait exchanges with China.