Belatedly bowing to the pragmatic reality of the situation.
Ironically, the Marshall Islands and Palau are both in free association with the United States, which creates a rather awkward situation, as they recognize Taiwan, while the United States as protecting power recognizes the PRC.
Here are the remaining countries that recognize Taiwan as the legitimate government of China.
BTW, while on this subject, it looks like the Vatican under Francis is moving inexorably towards switching recognition to the PRC, though they still have some issues to work out first.
Unfortunately One China is a Chinese thing that both the PRC and the ROC force everyone else to adhere to.
There is only one China, inseparable and undivided. The PRC and the ROC both claim to the be legitimate governments of all of Chinese territory and both claim to be the the rightful heirs to the Chinese nation.
So we can only “recognize” one while still fitting in with their power dynamics.
With that said, the PRC is pretty lenient on the issue in regards to the United States. We violate the spirit of “One China” on a routine basis namely our weapons deals with Taiwan. But that’s something the PRC turns a blind eye to for the most part.
I think we are doing the best we can under the very difficult circumstances.