DECREE NO. 03/2026/NĐ-CP ON THE ORGANIZATION AND OPERATIONS OF SOCIAL FUNDS AND CHARITABLE FUNDS

 DECREE

On the organization and operation of social funds and charitable funds

Pursuant to the Law on Government Organization No. 63/2025/QH15;

Pursuant to the Law on Local Administration Organization No. 72/2025/QH15;

Pursuant to the Civil Code No. 91/2015/QH13;

||| Based on the proposal of the Minister of Home Affairs;

The Government issues the Decree on the organization and operation of social funds and charitable funds.

PART I
GENERAL PROVISIONS

Article 1. Scope of Regulation

This Decree stipulates the organization, operation, and state management of social funds and charitable funds (hereinafter referred to collectively as funds) established and operating in Vietnam.

Article 2. Applicability

This Decree applies to Vietnamese citizens and organizations and foreign individuals and organizations related thereto.

Article 3. Purpose of the organization and operation of the fund

The fund is organized and operates without profit-making objectives for the purpose of supporting and encouraging the development of culture, education, healthcare, sports, science, technology, innovation, creativity, digital transformation, agriculture, rural areas, natural resource and environmental protection, community, charity, humanitarianism, social security; assisting disadvantaged groups requiring societal assistance; and supporting the alleviation of difficulties caused by natural disasters, fires, epidemics, and other emergencies as prescribed by law.

Article 4. Definitions

In this Decree, the following terms are understood as follows:

Clause 1. Social Fund: A non-governmental organization voluntarily established by individuals or organizations contributing part of their assets or through wills, donations, bequests; recognized by competent state authorities with a license to establish and approve its charter; it organizes and operates without profit-making objectives for the purpose of supporting and encouraging the development of culture, education, healthcare, sports, science, technology, innovation, creativity, digital transformation, agriculture, rural areas, natural resource and environmental protection, and social security.

Clause 2. Charitable Fund: A non-governmental organization voluntarily established by individuals or organizations contributing part of their assets or through wills, donations, bequests; recognized by competent state authorities with a license to establish and approve its charter; it organizes and operates without profit-making objectives for the purpose of charity and humanitarianism; assisting in overcoming difficulties caused by natural disasters, fires, epidemics, accidents, and other disadvantaged groups requiring societal assistance.

Clause 3. Without Profit-Making Objectives: Not having the primary goal of seeking profits, if there are profits generated during operations, they shall not be distributed but only used for activities according to the approved charter of the fund.

Clause 4. Contributing Assets: The transfer of legal ownership of assets from individuals or organizations to the fund through contracts, donations, bequests, or other forms prescribed by law to become the assets of the fund and to achieve the purposes set forth in Article 3 of this Decree.

Clause 5. Close Relatives: Includes spouse; biological father, biological mother, father-in-law, mother-in-law, father of the wife, mother of the wife, adoptive father, adoptive mother; biological children, adopted children; full-blood siblings, adopted siblings as prescribed by law.

Article 5. Principles of Organization and Operation of the Fund

Clause 1. Established and operated without profit-making objectives.

Clause 2. Voluntary, autonomous, self-financed, and legally responsible with their own assets.

Clause 3. Organized and operated in accordance with laws and charters recognized by competent state authorities.

Clause 4. Transparency regarding organizational structure, operations, and financial inflows and outflows, and asset management of the fund.

Clause 5. No division of assets.

Article 6. State Policy towards Funds

1. The State creates conditions for funds to organize and operate in accordance with the provisions of the law and the charter of the fund.

2. The State supports financial resources for the fund to carry out tasks assigned by the State (if any).

3. Contributions of assets from individuals and organizations to the fund shall be subject to preferential policies as prescribed by law.

Article 7. Scope of Operation

The scope of operation of the fund (by administrative boundaries) includes:

1. The fund operates throughout the country or across provinces.

2. The fund operates within the province or centrally governed city (hereinafter referred to collectively as province).

3. The fund operates within the commune, ward, special economic zone (hereinafter referred to collectively as commune).

Article 8. Legal Personality, Seal, Account, Name, Emblem and Headquarters of the Fund

1. The fund has legal personality, seal and separate account in accordance with the provisions of the law.

2. The name of the fund must meet the following conditions:

a) The fund must have a name in Vietnamese and may be translated into foreign languages in accordance with the provisions of the law and consistent with the purpose, objectives, scope, and main field of activity of the fund;

b) Not duplicated or causing confusion with the name of another legally established fund previously;

c) Not violating historical traditions, culture, ethics, and customs of the nation;

d) Not associated with personal names: national heroes; cultural celebrities; leaders and former leaders of the Party and State; religious officials; founders of the fund; members of the Management Board of the fund; relatives of the founders or members of the Management Board of the fund;

d) Not leading to misunderstanding, conflicts, or potential conflicts of interest among beliefs, religious organizations, and ethnic communities in Vietnam; not contrary to international treaties to which Vietnam is a party or member; not affecting the national interests of Vietnam.

3. The emblem of the fund (if any) shall be registered with the competent state agency in accordance with the law; it shall not be duplicated or cause confusion with the emblem of another legally registered fund previously, not violate historical traditions, culture, ethics, and customs of the nation, not lead to misunderstanding, conflicts, or potential conflicts of interest among beliefs, religious organizations, and ethnic communities in Vietnam; not contrary to international treaties to which Vietnam is a party or member; not affecting the national interests of Vietnam.

4. The headquarters of the fund shall be located on Vietnamese territory, with a specific address and documentation proving lawful usage rights in accordance with the law.

Article 9. Rights and Obligations of the Fund

1. Rights of the fund:

a) To organize and operate in accordance with the law and the charter recognized by the competent state agency;

b) To raise donations and sponsorships for the fund; to accept assets donated, gifted, or contributed by individuals and organizations both domestically and internationally in accordance with the purpose and objectives of the fund and the provisions of the law. To organize activities in accordance with the law to preserve and increase the fund's assets;

c) To establish and manage affiliated organizations with legal personality in accordance with the law and the fund's charter to implement tasks that align with the purpose, objectives, and fields of activity of the fund;

d) To have the right to lodge complaints in accordance with the law;

e) To cooperate with localities, organizations, and individuals to build and implement sponsorship projects, programs, and plans in accordance with the law and the fund's charter.

2. Obligations of the fund:

a) The fund must be subject to management by the relevant state agency in the field in which it operates. The fund shall provide support and assistance within its operational scope as stipulated in the charter, except when the fund participates in providing support and assistance to the people to overcome difficulties caused by natural disasters, epidemics, fires, serious accidents, emergencies in accordance with the law;

b) To provide sponsorship in accordance with the requirements of the individual or organization authorized in a manner consistent with the purpose and objectives of the fund;

c) If the fund is established from assets donated, gifted, or bequeathed without organizing fundraising and receiving sponsorship, it must allocate at least 5% of the total assets annually to sponsor programs and projects consistent with the purpose and objectives of the fund's operations;

d) To keep records and be responsible for providing complete files, receipts, and documents regarding the fund's assets and finances, resolutions, and minutes of the fund's activities to the competent state agency in accordance with the law;

e) To use assets and finances economically and effectively in accordance with the purpose and objectives of the fund; to pay taxes, fees, and perform accounting, auditing, and statistical systems in accordance with the law; to register tax identification number and declare taxes in accordance with the law on taxation;

f) To be subject to inspection and supervision by state agencies; supervision by sponsoring organizations and individuals and the community in accordance with the law. To be responsible for resolving complaints and accusations within the fund in accordance with the law and the charter, and report the results to the competent state agency;

g) Annually, the fund must publicly disclose contributions, received assets, and their utilization outcomes through mass media before March 31;

h) When changing the main headquarters or Director, the fund must report in writing to the agency issuing the establishment permit;

i) Annually, the fund must report on organizational structure, activities, and assets and finances according to Form No. 18 Appendix I attached to this Decree; submit an audit report (if any) on asset and financial management and utilization before March 31 to the competent state agency specified in Article 20 of this Decree corresponding to the fund's operational scope; the main industry management agency; the Ministry of Finance, Provincial People's Committee where the fund's main headquarters is located (for funds operating nationwide or across provinces), the local financial management agency (for funds operating within the province or commune);

j) To announce the establishment of the fund in accordance with Article 24 of this Decree;

l) Implement decisions of state administrative bodies with jurisdiction related to the organization, operation of the fund, and other obligations as prescribed by law and the fund's charter;

m) The fund shall be fully responsible for the establishment, organization, operation, and management of affiliated organizations with legal personality under the provisions of law and the fund's charter; report to the state administrative body with jurisdiction as stipulated in Article 20 of this Decree on the establishment and organization and operation of affiliated organizations with legal personality;

n) When implementing cooperation agreements and service contracts, the fund and affiliated organizations with legal personality must ensure compliance with the Civil Code, relevant laws, and be consistent with the fund's objectives, purposes, scope, and fields of activity, and the fund's charter. The fund shall comply with legal regulations regarding the organization of international conferences and seminars; the acceptance, management, and use of foreign aid, and relevant legal regulations concerning the organization and operation of the fund. The fund shall send copies of cooperation agreements and service contracts signed with foreign entities to the state administrative body with jurisdiction as stipulated in Article 20 of this Decree corresponding to the fund's scope of activities, sectoral management agencies, and provincial People's Committees where the fund and affiliated organizations with legal personality are headquartered and conduct activities in accordance with the content of cooperation with foreign entities within seven working days from the date of signing;

Article 10. Prohibited Acts

Strictly prohibit the abuse of the establishment and organization and operation of the fund to carry out the following acts:

1. Engaging in activities contrary to the objectives and purposes of the fund, affecting the reputation of the State, agencies, organizations, individuals, and communities; harming national interests, security, defense, national solidarity, and the legitimate rights and interests of organizations and individuals;

2. Violating social morals, customs, traditions, ethnic identity, beliefs, and religions;

3. Seeking personal gain, deceit, using illegal invoices, creating false records, or colluding with organizations and individuals to evade taxes, commit tax fraud, or violate other financial, tax, and accounting regulations during the establishment and operation of the fund;

4. Money laundering, financing terrorism, and other unlawful activities;

5. Counterfeiting, erasing, transferring, renting, lending, pledging, mortgaging the license for establishing the fund in any form;

6. Accepting deposits, lending money, investing capital;

7. Using state budget funds, or assets provided by the state budget or originating from the state budget to participate in contributing assets to establish the fund;

Article 11. Fund Database

1. The fund database is a collection of information serving the function of state management over funds and their operations aimed at storing and sharing information about funds;

2. The fund database is connected to the National Public Service Portal and the Ministry of Home Affairs' Public Service Portal; other national databases (if any); databases of ministries, ministerial-level agencies, government agencies, provincial People's Committees, and commune People's Committees to support the processing of procedures related to funds and the management of organizational and operational activities of funds;

3. Information in the fund database:

a) Information in the fund database includes:

Information established when the Founding Board requests issuance of a license to establish and recognition of the fund's charter;

Application files for issuing a license to establish and recognize the charter; permission to merge, consolidate, divide, split, dissolve, rename the fund; recognition of the fund's eligibility to operate; recognition of the Management Council; recognition of amendments and supplements to the charter; expansion of the fund's scope of operation;

Information about the Founding Board, the Management Council, Chairperson, Vice-Chairperson; organizational structure, headquarters, phone number, term of office of the Management Council;

Periodic and extraordinary reports;

Information about the total assets and finances of the fund at establishment, annual reports;

Other information related to the management of funds by the state;

b) Information in the fund database is established from the following sources:

Updated on the National Public Service Portal, the Ministry of Home Affairs' Public Service Portal, and local portals;

Application files for administrative procedures related to funds;

The fund updates the database according to regulations;

Provided by state management agencies in the field of fund operations;

Digitized and standardized from the results of administrative procedures related to funds;

Shared, converted, and standardized from other databases (if any) in accordance with legal provisions;

4. Principles for building, updating, managing, exploiting, and using the fund database:

a) Do not include information classified as state secrets related to the organization and operation of funds as prescribed by the Law on State Secrets;

b) Update, manage, exploit, and use the fund database in conjunction with the electronic processing of administrative procedures according to assigned functions and tasks;

c) Information in the fund database is stored completely and accurately; exploited and used for the intended purpose effectively in accordance with the law;

d) The fund database is strictly protected and secured in accordance with the law; adheres to technical standards and norms for information technology; ensures compatibility, security, and smooth operation across the entire system of databases;

đ) Ensure compliance with technical standards and norms, ensuring connectivity, interoperability, and data sharing throughout the entire system;

e) Adhere to legal regulations on cybersecurity and other relevant legal provisions;

5. Management, exploitation, and provision of information in the fund database:

a) The Ministry of Home Affairs leads the construction and operation of the fund database; issues regulations on the management, exploitation, and operation of the fund database and guides the implementation of administrative procedures through online forms after the fund database has been constructed and operated; the Ministry of Home Affairs assigns identification numbers and access accounts to the fund database for competent state administrative bodies, provincial People's Committees, and national or inter-provincial funds;

b) Provincial People's Committees assign identification numbers and access accounts to the fund database for commune People's Committees and funds operating within the province to access and exploit the fund database in accordance with regulations;

c) The People's Committee at the commune level shall issue a code number and access account to the database on the fund for funds operating within the commune's scope, allowing them to access and exploit the fund database in accordance with the regulations;

d) The Ministry of Home Affairs, the People's Committees at the provincial and commune levels, and the fund shall be responsible for regularly updating, supplementing, and verifying information in the fund database according to their respective authorities and legal provisions;

Chapter II
CONDITIONS AND PROCEDURES FOR ISSUING LICENSES TO ESTABLISH FUNDS

Article 12. Conditions for issuing licenses to establish funds

A fund shall be issued a license to establish when it meets the following conditions:

1. Purpose and field of operation as stipulated in Article 3 of this Decree.

2. Founders establishing the fund and the Founding Board of the fund as stipulated in Article 13 of this Decree.

3. The Founding Board of the fund must have sufficient assets contributed to establish the fund as stipulated in Article 16 of this Decree.

4. Establishment dossier of the fund as stipulated in Article 17 of this Decree.

Article 13. Founders and Founding Board of the Fund

1. The founders must meet the following conditions:

a) The founder establishing the fund must be a Vietnamese citizen or organization;

b) For citizens: having full civil capacity, residing permanently in Vietnam and without criminal records; not being in the process of being held criminally responsible, under temporary detention, serving administrative measures at compulsory drug rehabilitation centers or compulsory educational facilities, or being prohibited from holding certain positions, practicing certain professions, or engaging in certain activities by the court;

c) For organizations: legally established, having a charter or document defining the functions and tasks of the organization; having a resolution of the leadership collective or a decision of the authorized head regarding participation in establishing the fund; deciding to appoint a representative of the organization to participate as a founder of the fund; in cases where a Vietnamese organization has foreign investment capital, the representative of the organization who acts as a founder of the fund must be a Vietnamese citizen residing permanently in Vietnam;

d) Contributing assets to establish the fund as stipulated in Article 16 of this Decree and bearing responsibility for the legality of the contributed assets;

đ) If the founder establishing the fund is a civil servant, public official, or employee, they must obtain written consent from the competent authority according to the regulations on cadre management before submitting the dossier to the competent state agency as stipulated in Article 20 of this Decree;

2. The Founding Board of the fund must consist of at least three founders who are not related to each other, including: Chairperson, Vice-Chairperson, and member.

3. The Founding Board of the fund shall prepare the application dossier for establishing the fund in accordance with Article 17 of this Decree and submit it to the competent state agency as stipulated in Article 20 of this Decree. The Founding Board of the fund shall draft the draft charter and other documents in the establishment dossier, and nominate the Management Council of the fund.

4. The founders and the Founding Board shall be responsible for the accuracy and legality of the provided documents in the dossier.

Article 14. Foreign individuals and organizations contributing assets with Vietnamese citizens and organizations to establish funds

1. Foreign individuals and organizations may contribute assets together with Vietnamese citizens and organizations to establish funds in Vietnam.

2. Conditions for foreign individuals and organizations:

a) Must commit to paying taxes and bear responsibility for the legality of the contributed assets;

b) Commit to strictly comply with Vietnamese laws and the purpose of the fund's operations;

c) Have assets contributed to establish the fund as stipulated in Article 16 of this Decree.

3. The assets contributed to establish the fund by foreign individuals and organizations shall not exceed 50% of the total contributed assets as stipulated in this Decree.

Article 15. Establishment of a fund according to a will or donation of property

1. A citizen or organization of Vietnam who inherits a fund according to a will or receives a donation of property to establish a fund shall implement in accordance with Clause 1 of Article 13 of this Decree and prepare the fund establishment dossier as prescribed in Article 17 of this Decree to submit to the competent state agency as prescribed in Article 20 of this Decree. In cases where the property for establishing the fund is inherited according to a will or received as a donation and meets the requirements stipulated in Article 16 of this Decree, there is no need to supplement additional founders. In cases where the property for establishing the fund is inherited according to a will or received as a donation and does not meet the requirements, additional founders and contributed property must be supplemented to meet the requirements.

2. A fund established according to a will or donation as prescribed by law must have a certified copy of the will, donation document in accordance with the provisions of the law.

Article 16. Property contributions for establishing a fund

1. Property contributions for establishing a fund include:

a) Vietnamese dong;

b) Assets (including: tangible assets, headquarters, equipment, technology, securities, other property rights) appraised in accordance with the regulations, the valuation date of such assets shall not exceed six months from the date of submitting the fund establishment dossier; for foreign currency, it must be converted into Vietnamese dong;

c) The property contributions for establishing a fund as prescribed at point a and b of Clause 1 of this Article must ensure that the amount of Vietnamese dong is more than 50% of the minimum level prescribed in Clause 2 and 3 of this Article.

2. For funds established by citizens or organizations of Vietnam, the property contributions for establishing a fund must be converted into Vietnamese dong as follows:

a) Fund operating nationwide or across provinces: 8,000,000,000 (eight billion dong);

b) Fund operating within a province: 1,600,000,000 (one billion six hundred million dong);

c) Fund operating within a commune: 100,000,000 (one hundred million dong).

3. In cases where individuals or foreign organizations contribute property together with citizens or organizations of Vietnam to establish a fund, the property contributions for establishing a fund must be converted into Vietnamese dong as follows:

a) Fund operating nationwide or across provinces: 10,800,000,000 (ten billion eight hundred million dong);

b) Fund operating within a province: 4,600,000,000 (four billion six hundred million dong);

c) Fund operating within a commune: 1,200,000,000 (one billion two hundred million dong).

4. The property contributions for establishing a fund of the founders must be transferred to the fund within forty-five working days from the date the fund is granted permission to establish and recognize its charter. The founders commit and are responsible for the legality of the contributed property to establish the fund, which is not subject to disputes or other financial obligations.

Article 17. Dossier for Establishing a Fund

The dossier for establishing a fund (original), includes:

1. Application for establishing a fund (with attached annexes).

2. Draft charter of the fund.

3. Commitment letter of the founders on contributing property to establish the fund along with documents proving the contributed property to establish the fund in accordance with Article 16 of this Decree.

4. Personal resume (in the form attached to this Decree) of the founders establishing the fund not older than six months from the date of submission of the dossier and in accordance with Articles 13, 14, or 15 of this Decree.

5. Document appointing members of the founding board of the fund.

6. Document proving the lawful right to use the location where the fund is expected to be headquartered (original or certified copy).

Article 18. Basic contents of the fund charter

1. Name, address, telephone number, fax number, email, website (if any) of the fund.

2. Purpose, field, and scope of operation of the fund.

3. Information about the founders of the fund.

4. Functions, tasks, and authorities of the fund.

5. Legal representative of the fund; organization, activities; organizational structure, tasks, and authorities of the Management Board of the fund, Supervisory Board, Chairman, Director, and other leadership positions.

6. Principles for fundraising; solicitation, acceptance, and implementation of donations.

7. Management and utilization of the fund's assets and finances.

8. Responsibility to report to competent authorities on the organization, activities, and finances of the fund.

9. Rewards, disciplinary actions, handling complaints and accusations within the fund, and dealing with violations during the fund's operations.

10. Merger, consolidation, division, separation, name change, and dissolution of the fund.

11. Procedures for amending and supplementing the fund charter.

12. Other contents in accordance with the provisions of the law.

Article 19. Procedure and formalities for issuing a license to establish and recognize the fund charter

1. The establishment dossier of the fund shall be compiled into one set in accordance with Article 17 of this Decree and submitted to the competent state agency specified in Article 20 of this Decree.

2. Solicit written opinions from relevant agencies:

a) For the dossier requesting issuance of a license to establish and recognize the fund charter operating nationwide or across provinces, it must have the opinion of the Ministry of Public Security, the Ministry of Finance, the ministry managing the industry or sector of the fund's operation, and related agencies (if any);

b) For the dossier requesting issuance of a license to establish and recognize the fund charter operating within a province, it must have the opinion of the Provincial Public Security Office, the Department of Finance, the department managing the industry or sector of the fund's operation, and related agencies (if any);

c) For the dossier requesting issuance of a license to establish and recognize the fund charter operating within a commune, it must have the opinion of the Commune Public Security Office, the department managing the industry or sector of the fund's operation, and related agencies (if any);

d) The deadline for responding in writing shall not exceed 15 working days from the date of receipt of the written request for opinions.

3. At the latest, within 45 working days from the date of receiving a complete and valid dossier for issuing a license to establish and recognize the fund charter, the competent state agency specified in Article 20 of this Decree shall issue a license to establish and recognize the fund charter. In case of non-issuance, a written response must be provided, stating the reasons and returning the dossier.

4. For newly established funds, the license to establish the fund is simultaneously the recognition of the fund charter.

Article 20. Competent authority to handle procedures related to the fund

1. The Minister of Home Affairs has the authority to issue licenses to establish and recognize charters; permit mergers, consolidations, divisions, separations, dissolutions, name changes of funds; suspend operations temporarily; permit funds to resume operations after temporary suspension; recognize funds as meeting operational conditions; recognize the Management Board of the fund; expand the scope of operations; recognize amendments and supplements to the charter for funds operating nationwide or across provinces.

2. The Chairman of the People's Committee of a province has the authority to issue licenses to establish and recognize charters; permit mergers, consolidations, divisions, separations, dissolutions, name changes of funds; suspend operations temporarily; permit funds to resume operations after temporary suspension; recognize funds as meeting operational conditions; recognize the Management Board of the fund; expand the scope of operations; recognize amendments and supplements to the charter for:

a) Funds operating within a province;

b) Funds with foreign organizations or individuals contributing assets together with Vietnamese citizens or organizations to establish and operate within a province or commune.

3. The Chairman of the People's Committee of a commune has the authority to issue licenses to establish and recognize charters; permit mergers, consolidations, divisions, separations, dissolutions, name changes of funds; suspend operations temporarily; permit funds to resume operations after temporary suspension; recognize funds as meeting operational conditions; recognize the Management Board of the fund; recognize amendments and supplements to the charter for funds operating within a commune, except in cases where foreign organizations or individuals contribute assets to establish funds according to point b, clause 2 of this Article.

4. Receiving dossiers to handle procedures related to funds in person, through postal services, or online on the National Public Service Portal or the public service portal of the competent state agency specified in Article 20 of this Decree.

5. During the process of organizing and operating, when decisions regarding the establishment license, recognition of the charter, and recognition of the Management Board of the fund are lost, torn, or damaged, the state agency specified in clauses 1, 2, and 3 of this Article shall provide certified copies of these documents upon request of the fund.

Article 21. Notification of the expiry of the establishment permit and recognition of the fund's charter and recovery of the fund's seal

1. After being granted the establishment permit and recognition of the fund's charter but the fund does not comply with the provisions of Clause 4, Article 16 or has implemented Clause 4, Article 16 but does not comply with Clause 1, Article 27 of this Decree, the establishment permit and recognition of the fund's charter shall expire. In case the fund fails to comply with the provisions of Clause 4, Article 16 or has implemented Clause 4, Article 16 but does not comply with Clause 1, Article 27 due to objective reasons, within 15 working days before the expiration date according to the regulations, the Fund’s Founding Board must submit a written request to the competent state agency that issued the establishment permit and recognition of the fund's charter for an extension.

The extension period can only be implemented once and shall not exceed 45 working days from the date of the extension document issued by the competent authority specified in Article 20 of this Decree. If the fund still fails to comply with the provisions of Clause 4, Article 16 or has implemented Clause 4, Article 16 but does not comply with Clause 1, Article 27 of this Decree beyond the extension period, the establishment permit and recognition of the fund's charter shall expire.

2. Within 15 working days from the date the establishment permit and recognition of the fund's charter expires as stipulated in Clause 1 of this Article, the competent state management agency specified in Article 20 of this Decree shall issue a notification on the expiry of the establishment permit and recognition of the fund's charter.

3. The recovery of the fund's seal (if any) shall be carried out in accordance with the laws on seal management and use and relevant laws.

Article 22. Procedures and Documents for Recognizing the Amended and Supplemental Charter of the Fund

1. During its operation, if the fund deems it necessary to amend and supplement the fund's charter or at the request of the competent state agency, the fund shall submit one set of documents to the competent state agency specified in Article 20 of this Decree, including: Application for Recognition of the Amended and Supplemental Charter of the Fund; Resolution of the Management Council of the Fund detailing the reasons for amending and supplementing the fund's charter; draft of the amended and supplemental charter.

2. The documents for recognizing the amended and supplemental charter of the fund must include opinions of state agencies managing the industry and field of the fund's activities within the scope of the fund's operations and related agencies. The response time for the document shall not exceed 15 working days from the date of receipt of the document seeking opinions.

3. Within 45 working days from the date of receiving complete and valid documents, the competent state agency specified in Article 20 of this Decree shall examine and decide on recognizing the fund's charter (amended and supplemented); in case of disagreement, a written response must be provided with clear reasons.

Article 23. Conditions and Documents for Issuing the Establishment Permit and Recognition of the Fund's Charter Based on Expanding the Scope of Operations

1. According to the requirements, operational capacity of the fund, and ensuring the conditions stipulated in this Article, a fund operating in a commune may expand to operate in a province; a fund operating in a province may expand to operate nationwide or across provinces.

2. Expanding the scope of operations of the fund must ensure the following conditions:

a) Not changing the purpose, objectives, and main fields of activity of the fund;

b) Ensuring the conditions regarding the name of the fund; founding members; assets and finances as prescribed in this Decree.

3. Documents for expanding the scope of operations of the fund:

a) Application for expanding the scope of operations;

b) Draft of the fund's charter;

c) Document of the Fund’s Founding Board; Resolution of the Management Council of the Fund on expanding the scope of operations of the fund;

d) Documentation proving contributions of assets in compliance with the provisions of Clause 4, Article 16 of this Decree;

đ) In case of adding founding members to establish the fund in accordance with Article 13 of this Decree, a personal resume (in the form attached to this Decree) not older than six months from the date of submission of the application;

e) Report on the organizational and operational process of the fund and the direction of operations when expanding the scope of operations; report on the management and use of assets and finances of the fund; audit report (if any) on the management and use of assets and finances of the fund; plan for handling assets, finances, and labor when expanding the scope of operations of the fund.

4. The competent state agency specified in Article 20 of this Decree shall seek opinions of the agencies as stipulated in Clause 2, Article 19 of this Decree.

5. Within 45 working days from the date of receiving complete and valid documents, the competent state agency specified in Article 20 of this Decree shall issue the establishment permit and recognition of the fund's charter based on expanding the scope of operations, in case of disagreement, a written response must be provided with clear reasons.

6. After the fund is granted the establishment permit and recognition of the fund's charter based on expanding the scope of operations, the fund shall implement the recognition of the fund meeting the operational conditions and the recognition of members of the Management Council of the Fund in accordance with Articles 25 and 26 of this Decree.

Article 24. Announcing the establishment of a fund

1. After being granted a License for Establishment and Recognition of Charter, the fund shall publish on the Ministry of Home Affairs' online portal for funds operating nationwide or across provinces, or on the People's Committee of the province's online portal for funds operating within the province or commune, the following contents:

a) Name of the fund;

b) Main office address of the fund, telephone number, email or website (if available) of the fund;

c) Purpose and objectives of the fund;

d) Scope of operation of the fund;

đ) Main field of activity of the fund;

e) Account number, name, and address of the bank where the fund has opened an account;

g) List of founders establishing the fund; list of foreigners contributing assets to establish the fund (if any);

h) Amount of assets contributed by the founders to establish the fund;

i) Number, code, date, month, year, and issuing authority of the License for Establishment and Recognition of Charter of the fund;

2. In case of changes to the charter, the changed contents shall be published according to the method prescribed in Clause 1 of this Article.

3. The time limit for publicly announcing information about the fund as stipulated in Clauses 1 and 2 of this Article is 45 working days from the date the fund is granted the License for Establishment and Recognition of Charter of the fund or from the date of change in the charter contents.

Article 25. Transfer of Ownership Rights of Assets Contributed to Establish the Fund by Founders

Members of the Board of Founders of the fund must transfer ownership rights of assets contributed to establish the fund as follows:

1. For Vietnamese dong, the founders must directly transfer it into the fund's account.

2. For registered assets or land use rights, the contributor must complete the procedures to transfer ownership rights of assets or land use rights to the fund at the competent state agency. The transfer of land use rights shall be carried out in accordance with the laws on land.

3. For unregistered assets, the contribution of such assets must be made through the delivery and receipt of the contributed assets, confirmed by a record. The record of delivery and receipt must clearly state the name and main office address of the fund; the full name, permanent residence address, citizen identification number or passport number of the individual, and the organization code of the organization contributing the asset; type and quantity of contributed assets; total value of contributed assets; date of delivery and receipt; signatures of the contributor or their authorized representative and the legal representative of the fund.

Article 26. Conditions for the Fund to Operate

The fund may operate when it meets the following conditions:

1. Having a License for Establishment and Recognition of Charter issued by the competent state agency as prescribed in Article 20 of this Decree.

2. Having announced the establishment of the fund in accordance with Article 24 of this Decree.

3. Having a confirmation letter from the bank where the fund has registered to open an account regarding the amount of money that each founder has committed to contribute to establish the fund, which is already in the fund's account. For other assets, the transfer of ownership rights of assets has been completed in accordance with Clauses 2 and 3 of Article 25 of this Decree.

4. A decision by the competent state agency as prescribed in Article 20 of this Decree recognizing the fund as meeting the conditions to operate and recognizing the Management Council of the fund.

Article 27. Recognition of Fund Meeting Conditions for Operation and Recognition of the Management Board of the Fund

1. Within forty-five working days from the date of issuance of the establishment permit and recognition of the charter, the fund shall prepare one set of documents to be submitted to the competent state agency as stipulated in Article 20 of this Decree, requesting recognition that the fund meets the conditions for operation and recognition of the Management Board of the Fund.

2. The documents for recognizing the fund meeting the conditions for operation and recognizing the Management Board of the Fund include:

a) Documents proving the provisions set out in Clause 2, Clause 3 of Article 26 of this Decree;

b) List of names, addresses, contact phone numbers, personal resumes (according to the model attached to this Decree), not exceeding six months from the date of submission of the application. In cases where civil servants, public officials, or employees participating in the Management Board of the Fund, or retired persons who have been approved by the competent authority according to the regulations on the classification and management of cadres, the competent authority agrees to introduce the election of the Chairman of the Management Board of the Fund.

In cases where members of the Management Board of the Fund are foreigners, personal resumes (or similar documents) must be confirmed by the competent authority of the country of which they hold citizenship, translated and legalized consular.

c) Documents related to the election of members and positions within the Management Board of the Fund.

3. Within forty-five working days from the date of receipt of complete and valid documents as stipulated in Clause 2 of this Article, the competent state agency as stipulated in Article 20 of this Decree shall issue a decision recognizing the fund meeting the conditions for operation and recognizing the Management Board of the Fund. If it does not agree, it must provide a written response stating the reasons.

4. During the course of operation, if there are changes or additions to the members of the Management Board of the Fund, or if the term of the Management Board of the Fund has expired, the fund shall submit documents and applications to the competent state agency as stipulated in Article 20 of this Decree to recognize the Management Board of the Fund, including:

a) A document clearly stating the reasons for changing or adding members of the Management Board of the Fund or recognizing the next term of the Management Board of the Fund;

b) Documents as specified in Point b, Clause 2 of Article 27 of this Decree;

c) Documents electing members of the Management Board of the Fund; documents electing the position of Chairman and Deputy Chairman of the Management Board of the Fund;

d) In cases of recognizing the next term of the Management Board of the Fund: a document from the Founding Board of the Fund nominating the Management Board of the Fund, if the founder does not nominate, then there will be a document from the previous term's Management Board of the Fund electing the next term's Management Board of the Fund; a report summarizing the organizational and operational activities of the Fund during the term; a report on the management and use of assets and finances of the Fund during the term, and an audit report (if any) on the management and use of assets and finances of the Fund during the term according to the law.

5. The competent state agency as stipulated in Article 20 of this Decree shall seek opinions from agencies as stipulated in Clause 2 of Article 19 of this Decree.

6. Within forty-five working days from the date of receipt of complete documents as stipulated in Clause 4 of this Article, the competent state agency as stipulated in Article 20 of this Decree shall decide to recognize the Management Board of the Fund. If it does not agree, it must provide a written response stating the reasons.

Chapter III
ORGANIZATION AND OPERATION OF THE FUND

Article 28. Fund Management Board

1. The Fund Management Board is the management body of the fund, acting on behalf of the fund to decide and perform the rights and obligations of the fund; members must have full civil capacity and no criminal record, not be under criminal investigation, under temporary detention, serving administrative measures at compulsory drug rehabilitation centers or compulsory education centers, or prohibited from holding positions, practicing professions, or performing certain tasks by the court. The Fund Management Board has a minimum of three members including: Chairman, Vice Chairmen, and other members who are not related to each other, with at least 51% of the members being Vietnamese citizens. The term of the Fund Management Board is stipulated in the fund's charter but shall not exceed five years, calculated from the date of the decision recognizing the Fund Management Board by the competent state agency as prescribed in Article 20 of this Decree.

The first term Fund Management Board is nominated by the Founding Committee. For subsequent terms, the Fund Management Board reports to the Founding Committee for nomination of the Fund Management Board; if the Founding Committee does not nominate or cannot nominate, the previous term Fund Management Board elects the next term Fund Management Board.

At least 45 working days before the end of the term, the fund must complete the file and procedures to recognize the legitimacy of the Fund Management Board and submit it to the competent state agency as prescribed in Article 20 of this Decree for recognition. The previous term Fund Management Board manages the fund's operations until there is a decision recognizing the next term Fund Management Board.

2. For funds established based on donated assets, gifts, or wills, organizational or individual members representing such assets shall not exceed one-third of the total number of members in the Fund Management Board.

3. The Fund Management Board has the following duties and powers:

a) Decide on the development strategy and annual operational plan of the fund;

b) Decide on development solutions for the fund; approve large contracts according to the fund's charter;

c) Elect, appoint, and dismiss the Chairman, Vice Chairmen, and members of the Fund Management Board for recognition by the competent state agency; decide on the establishment of the Fund Supervisory Board; decide on the appointment, dismissal, and removal of the Fund Director or signing and terminating contracts with the Fund Director when the Director is hired by the fund; decide on the Chief Accountant; lead subordinate organizations of the fund and other managers (if any) as stipulated in the fund's charter;

d) Decide on salaries, bonuses, and other benefits for the Chairman, Vice Chairmen, members of the Fund Management Board, the Fund Director, the Chief Accountant, and employees of the fund (if any) as stipulated in the fund's charter and in accordance with laws;

đ) Approve the annual financial report and plans for the use of assets and finances of the fund;

e) Decide on the organizational structure of the fund in accordance with laws and the fund's charter;

g) Decide on the establishment and issuance of regulations regarding the organization and operation of affiliated entities with legal personality in accordance with laws and Article 35 of this Decree; establish branches and representative offices of the fund as prescribed in Article 34 of this Decree;

h) Amend and supplement the fund's charter;

i) Decide on dissolution or propose changes to the establishment license and recognition of the fund's charter to the competent state agency;

k) Other duties and powers as prescribed in this Decree and the fund's charter.

4. The Fund Management Board operates under a collective system and majority voting principle.

Article 29. Chairman and Deputy Chairmen of the Fund Management Council

1. The Chairman of the Fund Management Council shall be a Vietnamese citizen elected by the Fund Management Council and shall be the legal representative of the fund. The Chairman of the Fund Management Council may concurrently hold the position of Director of the fund.

2. The Chairman of the Fund Management Council shall have the following duties and powers:

a) Prepare or organize the preparation of programs and plans for the activities of the Fund Management Council;

b) Prepare or organize the preparation of agendas, contents, and meeting materials for the Fund Management Council meetings or to solicit opinions from members of the Fund Management Council;

c) Summon and chair meetings of the Fund Management Council or organize the solicitation of opinions from members of the Fund Management Council;

d) Supervise or organize the supervision of the implementation of decisions made by the Fund Management Council;

d) Represent the Fund Management Council in signing decisions of the Fund Management Council;

e) Other rights and duties as prescribed by this Decree and the charter of the fund.

3. The term of office of the Chairman of the Fund Management Council shall not exceed five years. The Chairman of the Fund Management Council may be re-elected for unlimited terms.

4. In cases where the Chairman of the Fund Management Council concurrently holds the position of Director of the fund, such fact must be clearly stated in the fund's transaction documents.

5. In case of absence, the Chairman of the Fund Management Council shall delegate in writing to the Deputy Chairman of the Fund Management Council to perform the rights and duties of the Chairman of the Fund Management Council according to the principles stipulated in the fund's charter.

6. The Deputy Chairmen of the Fund Management Council assist the Chairman of the Fund Management Council; their duties and powers are defined by the fund's charter.

7. Individuals or representatives of foreign organizations contributing assets to establish the fund or making significant contributions to the fund may be elected by the Fund Management Council as Deputy Chairmen, members of the Fund Management Council, or honored as Honorary Chairmen of the fund.

Article 30. Director of the Fund

1. The Director of the Fund shall be appointed by the Fund Management Council from among its members or hired from outside to serve as the Director of the Fund.

2. The Director of the Fund shall manage the daily operations of the fund, be subject to the supervision of the Fund Management Council, and be responsible to the Fund Management Council and the law for the performance of assigned duties and powers. The term of office of the Director of the Fund shall not exceed five years and may be reappointed.

3. The Director of the Fund shall have the following duties and powers:

a) Manage and oversee the activities of the fund, comply with budgetary expenditure standards set forth in the resolutions of the Fund Management Council, the fund's charter, and relevant laws;

b) Issue directives within his/her managerial responsibilities and be accountable for his/her decisions;

c) Report periodically on the operational status of the fund to the Fund Management Council and competent authorities;

d) Be responsible for managing the fund's assets in accordance with the fund's charter and financial and asset management regulations under the law;

đ) Propose to the Fund Management Council the appointment of Deputy Directors and leaders of subordinate units;

e) Other duties and powers as prescribed by the fund's charter and decisions of the Fund Management Council.

Article 31. Chief Accountant of the Fund

1. The Chief Accountant of the Fund shall be appointed by the Fund Management Council or appointed upon recommendation by the Director of the Fund, and shall implement the criteria and conditions for appointment, dismissal, and replacement of Chief Accountants as prescribed by accounting laws.

2. The Chief Accountant of the Fund shall assist the Director of the Fund in organizing and implementing accounting and statistical work of the fund in accordance with the law.

3. A Chief Accountant shall not be appointed if they do not meet the full criteria and conditions as prescribed by accounting laws.

Article 32. Fund Supervisory Board

1. Establish a Fund Supervisory Board for national or inter-provincial funds; provincial funds; funds where foreign individuals or organizations contribute assets to establish with Vietnamese citizens or organizations. The Fund Supervisory Board must have at least three members, including: Chairperson, Deputy Chairperson, and member.

2. The Fund Supervisory Board operates independently and has the following functions and responsibilities:

a) Inspect and supervise the fund's activities according to its charter and relevant laws;

b) Resolve complaints, petitions, grievances, and accusations sent to the fund by organizations and citizens;

c) Report and make recommendations to the Fund Management Council on the results of inspections and supervision and the financial situation of the fund.

3. For village-level funds without foreign individuals or organizations contributing assets to establish with Vietnamese citizens or organizations, the Fund Management Council shall perform the function of supervising the fund.

Article 33. Accounting, Auditing, and Statistics Work

1. The fund must organize accounting and statistical work in accordance with the provisions of the Accounting Law, the Statistics Law, and guiding documents, specifically:

a) Fully comply with regulations on accounting vouchers and accounting entries for economic and financial transactions related to the fund;

b) Maintain accounting books to record and store economic and financial transactions related to the fund (reflecting and tracking in detail income and expenditure of money and goods contributed or sponsored by organizations and individuals, and received by organizations and individuals who receive support or sponsorship);

c) Prepare complete and timely annual financial reports and final accounts to be reported to the Ministry of Finance for national or inter-provincial funds; the competent financial authority issuing the establishment permit for provincial or village-level funds.

2. Be subject to inspection and auditing (if applicable) regarding the collection, expenditure, management, and use of the fund by the Ministry of Finance (for national or inter-provincial funds); the financial authority of the competent agency issuing the establishment permit for provincial or village-level funds; and authorized auditing agencies. Provide necessary information to state management agencies when required by law.

Article 34. Branches and Representative Offices of Funds

1. National or inter-provincial funds may establish branches or representative offices in other provinces or centrally governed cities different from their headquarters and submit one set of notification documents to the competent state agency to obtain permission to establish the fund as stipulated in Clause 1, Article 20 of this Decree and the People's Committee of the province where the branch or representative office is located.

2. Branches and representative offices are dependent units of the fund; they operate in accordance with the law and the fund's charter. The fund is responsible for the activities of its branches and representative offices.

3. The operation of branches or representative offices of funds is under the management of the People's Committee of the province where the branch or representative office is located. Annually, branches or representative offices of funds report to the People's Committee of the province where the branch or representative office is located about the organization and activities of the branch or representative office before December 31.

4. Documents for notifying the establishment of branches or representative offices of funds include:

a) A notification document establishing a branch or representative office of the fund, clearly stating: the name and main address of the fund; the purpose, main field of activity, and scope of activity of the fund; the name, address, content, and scope of activity of the branch or representative office; the full name, place of permanent residence, citizen identification number or passport number of the head of the branch or representative office. The legal representative of the fund signs, writes his/her full name, and stamps the fund’s seal;

b) A certified copy of the decision of the Fund Management Council on the establishment of the branch or representative office;

c) A certified copy of the appointment decision of the head of the branch or representative office;

d) A certified copy of the license to establish and recognize the fund's charter, a certified copy of the fund's charter (amended and supplemented if any) (the documents submitted to the competent authority issuing the establishment license and recognizing the fund's charter do not need to send these documents).

Article 35. Organizations with legal personality subordinate to the fund

Organizations with legal personality subordinate to the fund are established in accordance with the provisions of the law to carry out the tasks of the fund, consistent with the charter, objectives, and main fields of operation as stipulated in the fund's charter:

1. The fund shall be responsible for strictly and comprehensively managing these organizations, ensuring the principle that they do not pursue profit-making goals during their organization and operation.

2. Conditions, procedures, and documentation for establishment shall be carried out in accordance with the specialized laws and related laws. Before submitting the establishment documentation to the competent authority, the fund has the responsibility to seek the opinions of the state agencies specified in Clause 1, 2, and 3 of Article 20 of this Decree corresponding to the scope of the fund's operations.

3. Within thirty working days from the date of receipt of the certificate of registration for operation or the operating license issued by the competent state agency, the fund shall report to the state agency specified in Clause 1, 2, and 3 of Article 20 of this Decree corresponding to the scope of the fund's operations for monitoring. The documentation includes:

a) Decision on establishing an organization with legal personality (original);

b) Certificate of registration for operation or operating license issued by the competent state agency (certified copy or copy, original presented for verification);

c) Certificate of registered seal model (certified copy or copy, original presented for verification);

d) Decision appointing the legal representative (original).

4. In cases where organizations with legal personality subordinate to the fund operate in violation of the law or are not suitable for the fund's field of activity, the state agency specified in Clause 1, 2, and 3 of Article 20 of this Decree has the right to require the fund to dissolve the organization with legal personality subordinate to the fund and request the competent state agency to revoke the certificate of registration for operation or operating license and recover the seal of the organization.

Chapter IV
ASSETS AND FINANCES OF THE FUND

Article 36. Assets of the Fund

1. The assets of the fund include:

a) Assets contributed to establish the fund by the founders;

b) Vietnamese dong and assets convertible into Vietnamese dong (including: tangible assets, foreign currency, securities, property rights, and other types of assets as prescribed by law) contributed by individuals and organizations, donations, and sponsorships. For assets such as headquarters, equipment, technology, and property rights, they must be appraised by an appraisal organization established in accordance with the law;

c) Legal income from the fund's assets;

d) Founders, individuals, and organizations that have contributed assets or sponsored the fund no longer have ownership rights or civil liabilities for those assets.

2. Contributions of Vietnamese dong and foreign currency to the fund shall be made through the fund's bank account, except as otherwise provided by law.

Article 37. Sources of Income of the Fund

1. Voluntary contributions and lawful sponsorships from domestic and foreign organizations and individuals in compliance with the provisions of the law.

2. Income from providing services or other activities as prescribed by law.

3. Budget support funds (if applicable), including:

a) Carrying out tasks assigned by state agencies;

b) Providing public services, scientific research projects, target programs, and projects commissioned by the State.

4. Income from interest on deposits, government bonds.

5. Other lawful income (if applicable).

Article 38. Use of the Fund

1. Expenditure to finance programs and projects in accordance with the objectives, purposes, fields of operation, and scope as stipulated in the Fund's charter. Financing shall be carried out based on the authorization of individuals or organizations and implementing financing projects with specific addresses as prescribed by law. Financing shall be provided to organizations and individuals in accordance with the purpose of the Fund.

2. For fundraising, receiving, distributing, and using voluntary contributions to support people in overcoming difficulties caused by natural disasters, fires, serious accidents, and patients suffering from severe diseases, such activities shall be conducted in accordance with the laws governing fundraising, receiving, distributing, and using voluntary contributions to support people in overcoming difficulties caused by natural disasters, fires, serious accidents, and patients suffering from severe diseases.

3. The acceptance and utilization of non-repayable aid not included in official development assistance from foreign agencies, organizations, and individuals for the Fund shall be implemented in accordance with the laws on managing and utilizing non-repayable aid funds.

4. Expenditure to fulfill tasks assigned under Clause 3, Article 37 of this Decree shall be carried out in accordance with the laws on state budget.

5. Expenditure for managing the Fund.

6. Purchase of government bonds and depositing idle funds of the Fund (excluding state budget funds, if any).

7. Expenditure for providing services or other activities as prescribed by law and the Fund's charter.

Article 39. Expenditure for Managing the Fund

1. The contents of expenditure for managing the Fund include:

a) Salary and allowances (if any);

b) Social insurance, unemployment insurance, health insurance, and other expenses (if any) as prescribed;

c) Rent for office space (if any);

d) Procurement and repair of office supplies and assets serving the operations of the Fund;

e) Payment for public services serving the operations of the Fund.

2. Standards for expenditure for managing the Fund:

a) The Fund Management Board shall specify the proportion of expenditure for managing the Fund from the Fund's assets and finances, but it must not exceed 10% of the total expenditure of the Fund in a year for financing and supporting programs and projects according to the Fund's charter and relevant laws (excluding: material donations; performing tasks assigned by state agencies; state funding for public services, scientific research topics, target programs, and projects ordered by the state, and donations with specified amounts and recipients);

b) In cases where the management costs of the Fund are not fully utilized by the end of the year, they may be transferred to the next year for continued use in accordance with Article 38 of this Decree.

Article 40. Management and Financial Control of the Fund

1. The Fund Management Board shall issue regulations on the management and use of assets and finances, spending standards of the Fund; approve the proportion of expenditure for managing the Fund, approve financial plans, and review annual financial settlements of the Fund.

2. The Fund Audit Board shall be responsible for inspecting and supervising the Fund's activities and reporting and making recommendations to the Fund Management Board regarding the asset and financial situation of the Fund.

3. The Fund Director shall comply with regulations on the management and use of assets and finances, sources of income, and spending standards of the Fund in accordance with the resolutions of the Fund Management Board based on the operational tasks approved by the Fund Management Board; shall not use the Fund's assets and finances for activities outside the Fund's purpose.

4. The Fund Management Board and the Fund Director shall be responsible for publicly disclosing the asset and financial situation of the Fund quarterly and annually in the following areas:

a) List of organizations and individuals contributing money and materials to the Fund, along with the amounts and items contributed;

b) List of organizations and individuals receiving money and materials from the Fund, along with the amounts and items received; disclose the results of using and settling each contribution;

c) Report on the asset and financial situation and settlement according to each revenue and expenditure item in accordance with the Accounting Law and related guiding documents.

5. For expenditures made during fundraising campaigns, reports shall be made in accordance with current regulations on fundraising, receiving, distributing, and using voluntary contributions to support people in overcoming difficulties caused by natural disasters, fires, and patients suffering from severe diseases.

6. The Fund must publicly report its financial statements, fund settlement reports, and audit conclusions (if any) through mass media annually in accordance with current regulations.

Chapter V
CONSOLIDATION, MERGER, DIVISION, SEPARATION,

RENAMING; SUSPENSION WITH A TIME LIMIT AND DISSOLUTION OF THE FUND

Article 41. Merger, consolidation, division, separation, and renaming of funds

1. Depending on the requirements and operational capacity of the fund or due to changes in administrative units leading to merger, consolidation, division, or separation of the fund, the Fund Management Board may request permission from the competent state agency specified in Clause 1, 2, and 3 of Article 20 of this Decree for the merger, consolidation, division, separation, or renaming of the fund. The merger, consolidation, division, separation, and renaming of the fund shall be carried out in accordance with this Decree, relevant laws, and the charter of the fund.

2. Documents and procedures for merger, consolidation, division, and separation of funds:

a) Based on the requirements and operational capacity, the Fund Management Board submits one set of documents requesting the merger, consolidation, division, or separation of the fund to the competent state agency specified in Article 20 of this Decree, including: a request for merger, consolidation, division, or separation of the fund, clearly stating the reasons and new name of the fund; draft charter; resolution of the Fund Management Board regarding the merger, consolidation, division, or separation; written consent of the founders or their legal representatives (if applicable); proposed management board personnel; plan for handling assets, finances, and labor when merging, consolidating, dividing, or separating the fund.

In cases where new funds are established through division or separation, the conditions for founders and contributions to establish the fund must comply with the provisions of this Decree.

b) The competent state agency specified in Article 20 of this Decree seeks opinions from relevant state agencies managing the industry or field of activity of the fund within its scope of operation and related agencies. The deadline for responding in writing is not more than 15 working days from the date of receipt of the opinion solicitation document.

c) Within 45 working days from the date of receiving complete and valid documents, the competent state agency specified in Article 20 of this Decree reviews and decides to permit the merger, consolidation, division, or separation of the fund; if it disagrees, it must provide a written response and specify the reasons.

d) Funds involved in mergers, funds being consolidated, and funds being divided cease to exist and operate after the decision of the competent state agency specified in Article 20 of this Decree permits the merger, consolidation, and division of the fund. The rights and obligations of the merged funds, consolidated funds, and divided funds are transferred to the newly formed funds and consolidated funds.

For cases involving the separation of funds, the separated fund and the newly formed fund (the newly established fund) shall exercise their rights and fulfill their obligations in accordance with the purpose of the fund's activities and must jointly bear joint liability for the obligations of the fund before separation.

3. Division, separation, consolidation, and merger of funds due to changes in administrative units:

a) The Fund Management Board operating within the scope of a province or commune implements the division, separation, consolidation, or merger of the fund in accordance with the new administrative unit, submitting the documents to the competent state agency of the new administrative unit as stipulated in Clause 2 and 3 of Article 20 of this Decree. The documents shall be prepared in accordance with point a of Clause 2 of Article 41 of this Decree.

b) Within 45 working days from the date of receiving valid documents and opinions from related agencies, the competent state agency of the new administrative unit as stipulated in Clause 2 and 3 of Article 20 of this Decree reviews and decides to permit the division, separation, consolidation, or merger; if it disagrees, it must provide a written response and specify the reasons.

4. After the fund is permitted by the competent state agency specified in Article 20 of this Decree to merge, consolidate, divide, or separate, the fund shall implement recognition of the fund meeting the operational conditions and recognition of the Fund Management Board in accordance with Articles 25 and 26 of this Decree.

5. Renaming of the fund

a) Based on the requirements and operational capacity, the Fund Management Board submits one set of documents requesting the renaming of the fund to the competent state agency specified in Article 20 of this Decree, including: a request for renaming the fund; resolution of the Fund Management Board regarding the renaming of the fund; draft revised and supplemented charter; written consent of the founders or their legal representatives (if applicable).

b) The renaming must have a resolution of the Fund Management Board and written consent of the founders or their legal representatives (if applicable).

c) The competent state agency specified in Article 20 of this Decree seeks opinions from relevant state agencies managing the industry or field of activity of the fund within its scope of operation and related agencies. The deadline for responding in writing is not more than 15 working days from the date of receipt of the opinion solicitation document.

d) Within 45 working days from the date of receiving complete and valid documents, the competent state agency specified in Article 20 of this Decree reviews and decides to permit the renaming of the fund; if it disagrees, it must provide a written response and specify the reasons.

đ) After the fund is permitted by the competent state agency specified in Article 20 of this Decree to rename, the fund shall implement recognition of the Fund Management Board in accordance with Article 27 of this Decree.

Article 42. Suspension of Fund Operations for a Specified Period

1. A fund shall be subject to review and suspension of operations for six months if it commits any of the following violations:

a) Operating contrary to its purpose, not in accordance with the charter recognized by the competent state authority; serious internal conflicts that cannot be resolved on their own; issues related to security and public order during the organization and operation process;

b) Violating state regulations on asset and financial management; management and use of foreign aid or other laws as proposed by the competent state authority;

c) Misusing funds provided by organizations and individuals for specific purposes;

d) Organizing fundraising activities inconsistent with the purposes specified in the charter;

đ) Not operating continuously for one year; not conducting funding or support activities as stipulated in the fund's charter for one year;

e) Failing to fully comply with reporting requirements on organizational and operational status and annual financial reports as prescribed by the competent state authority in Article 20 of this Decree, despite being urged in writing but failing to rectify within thirty working days from receipt of such urging;

g) Failing to report changes in headquarters address, members of the Management Board, and the Director of the fund;

h) Violating any of the cases listed in points a, b, c, d, đ, e, g, l, m of Clause 2, Article 9 of this Decree, Clause 1, Article 28, and Clause 2, Article 54 of this Decree;

i) Providing incomplete or systematically inaccurate information regarding the fund's operational situation (including affiliated organizations with legal personality under the fund);

2. Upon discovering a violation of Clause 1 of this Article, the competent state authority shall require the fund to attend and explain. If the fund does not attend or if the explanation is not accepted within fifteen working days from the end of the deadline stated in the notice, the competent state authority will conclude that the fund has violated Clause 1 of this Article;

Within thirty working days from the date of the conclusion of the fund's violation of Clause 1 of this Article, the competent state authority prescribed in Article 20 of this Decree shall decide to suspend the fund's operations for a specified period. In addition to the suspension, if damage is caused, compensation must be provided, and those involved shall be dealt with according to the law;

3. During the suspension period, if the fund corrects the violations, it shall prepare one application requesting resumption of operations and submit it to the competent state authority prescribed in Article 20 of this Decree for examination and decision; the application shall include:

a) The fund’s application to resume operations;

b) The Management Board’s report and supporting documents proving the correction of the violations.

4. Within forty-five working days from the date of receiving complete and valid applications as prescribed in Clause 3 of this Article, the competent state authority prescribed in Article 20 of this Decree shall decide whether to allow the fund to resume operations; if不同意直接翻译，但可以提供该段落的准确翻译供参考：

5. Based on the nature and severity of the violation, the authority issuing the license to establish the fund shall impose administrative penalties; transfer the case file and request the competent authority to handle the violation.

Article 43. Dissolution of the Fund

1. The Fund shall dissolve itself in the following cases:

a) The objectives of the Fund's activities have been completed or it has ceased operations as stipulated in the charter;

b) It no longer has the ability to operate due to lack of assets and financial resources;

c) The Fund no longer requires continued operation.

2. Procedures, formalities, and documents for self-dissolution of the Fund: The Management Board of the Fund issues a resolution on the Fund's self-dissolution and submits one set of documents requesting self-dissolution to the competent state agency specified in Article 20 of this Decree, including:

a) A request for dissolution;

b) The resolution of the Management Board of the Fund regarding self-dissolution, clearly stating the reasons for dissolving the Fund;

c) A report on the handling of the Fund's assets and finances; a list of creditors and amounts paid off, including the settlement of all tax debts and social insurance, health insurance, unemployment insurance payments for employees (if applicable);

d) A report on completing the submission to the budget as prescribed in Clause 5 of Article 44 of this Decree (if applicable);

đ) An announcement published consecutively in at least three print newspapers or online news sites about the Fund's dissolution;

e) Documents proving the completion of the Fund's financial obligations.

3. Within thirty working days from the date of receiving complete and valid documents requesting the Fund's self-dissolution as stipulated in Clause 2 of this Article, the competent state agency specified in Article 20 of this Decree shall issue a document seeking opinions from relevant agencies and announce on the Ministry of Home Affairs' electronic portal for national or inter-provincial operating Funds, or on the People's Committee of the province's electronic portal for provincial or commune-level operating Funds, regarding the Fund's self-dissolution.

After thirty working days from the date the state agency announces the Fund's self-dissolution without receiving any complaints or objections from related individuals or organizations and having received full opinions from relevant agencies, the competent state agency specified in Article 20 of this Decree shall consider and issue a decision to dissolve the Fund.

4. The Fund shall be dissolved in the following cases:

a) Failure to report on organization, activities, and finances as required, or failure to publicly disclose the Fund's financial reports, final accounts, and audit conclusions (if any) for two consecutive years; internal conflicts that cannot be resolved leading to violations of laws and the charter, significantly affecting the operations of state agencies;

b) Misrepresentation of accounting information or registered account numbers;

c) Failure to dissolve itself as prescribed in point a and b of Clause 1 of this Article;

d) Violation of any provisions in Article 10 of this Decree;

đ) Exceeding the forty-five working day period from the end of the suspension period as stipulated in Article 42 of this Decree without rectifying the violation.

5. In case of discovering a violation of Clause 4 of this Article, the competent state agency shall require the Fund to attend and explain. If the Fund does not attend within fifteen working days from the end of the deadline stated in the notice or if the explanation is not accepted, the competent state agency shall conclude that the Fund has violated Clause 4 of this Article.

Within thirty working days from the date of the conclusion of the Fund's violation of Clause 4 of this Article, the competent state agency specified in Article 20 of this Decree shall notify the termination of the establishment license and recognition of the Fund's charter, and the amended or supplemented charter (if any), and require the Fund to comply with points c, d, đ, and e of Clause 2 of this Article and report on the results.

6. Upon receipt of complete reports on compliance with Clause 5 of this Article, the competent state agency specified in Article 20 of this Decree shall issue a document seeking opinions from relevant agencies on the Fund's dissolution; announce on the Ministry of Home Affairs' electronic portal for national or inter-provincial operating Funds, or on the People's Committee of the province's electronic portal for provincial or commune-level operating Funds, regarding the Fund's dissolution.

Within thirty working days from the date the state agency announces the Fund's dissolution on the electronic portal as stipulated in this clause without receiving any complaints or objections from related individuals or organizations and having received full opinions from relevant agencies, the competent state agency specified in Article 20 of this Decree shall consider and issue a decision to dissolve the Fund.

7. The Management Board of the Fund and related individuals must bear personal responsibility under the law for damages resulting from non-compliance or improper compliance with the provisions of this Article.

Article 44. Handling assets when merging, consolidating, dividing, splitting, temporarily suspending operations, and dissolving funds

1. In cases where a fund is permitted by competent state authorities to consolidate, merge, divide, or split, all money and assets of the fund must be inventoried and recorded in an inventory report before consolidation, merger, division, or split; under no circumstances shall the assets of the fund be divided. The total amount of money and assets of the newly consolidated, merged, divided, or split fund must equal the total amount of money and assets of the fund prior to consolidation, merger, division, or split according to the inventory report on money and assets. The total amount of money and assets of the newly divided or split funds must equal the total amount of money and assets of the fund prior to division or split according to the inventory report on money and assets.

2. In cases where a fund is temporarily suspended from operating, all money and assets of the fund must be inventoried and kept in their original condition. During the period of temporary suspension, the fund may only spend regular expenses for its operational machinery until a decision is made by the competent state authority.

3. In cases where a fund is dissolved, the assets of the fund shall not be divided. The sale and liquidation of the fund's assets shall be carried out in accordance with relevant laws.

4. All current money of the fund and money obtained from selling and liquidating the fund's assets upon dissolution shall be settled in the following order:

a) Expenses for dissolving the fund;

b) Wages, severance pay, social insurance, health insurance debts, and other benefits of employees according to the law and collective labor agreements and signed labor contracts;

c) Tax debts and other liabilities.

5. For self-owned assets and financial resources of the fund and remaining assets and financial resources of domestic and foreign organizations that have sponsored the fund (if any), which were established with permission from a certain level of authority, shall be submitted to the budget of that level. As for assets provided by the state budget or having origins from the state budget (if any), the fund shall transfer them to the State for handling in accordance with the law on managing and using public assets.

Article 45. Responsibilities of the Fund Management Board in merging, consolidating, dividing, splitting, dissolving; changing the name of the fund

1. The Fund Management Board is responsible for organizing the implementation of decisions on merging, consolidating, dividing, splitting, dissolving; and changing the name of the fund.

2. The handling of assets and finances in the process of merging, consolidating, dividing, splitting, and dissolving the fund shall be carried out in accordance with the fund’s charter and relevant laws.

The resolution of complaints about forensic identification as stipulated in this clause shall be carried out in accordance with the provisions of the law on complaints and denunciations.

Complaints and denunciations shall be handled in accordance with the law on complaints and denunciations.

Article 47. Handling violations

Any person who violates regulations on establishing a fund, uses the name of a fund to organize and operate illegally; abuses positions and powers to establish a fund and manage the organization and operation of the fund contrary to this Decree shall, depending on the nature and degree of violation, be subject to disciplinary action, administrative penalties, or criminal prosecution according to the law; if material damage is caused, compensation must be made according to the law.

Chapter VI
IMPLEMENTATION

Article 48. Responsibilities of the Ministry of Home Affairs

1. Drafting, submitting for approval, or promulgating normative legal documents on funds.

2. Propagating, disseminating, and guiding ministries, sectors, localities, funds, and organizations and citizens in implementing the law on funds.

3. Training and guiding business procedures for civil servants and officials involved in national administration work related to funds and those working at funds.

4. Exercising authority as stipulated in Clause 1, Article 20 of this Decree; soliciting opinions in writing from relevant ministries and sectors regarding the organization and operation of funds when processing procedures concerning funds within the Minister of the Ministry of Home Affairs' jurisdiction.

5. Inspecting compliance with the law on funds and inspecting the implementation of the fund’s charter according to the functions and tasks of the Ministry of Home Affairs; except for contents within the functions, tasks, and management authority of ministries, ministerial-level agencies, and activities of organizations with legal personality directly affiliated with the fund.

6. Awarding or proposing competent authorities to award commendations to funds, organizations, and individuals with achievements in fund activities according to the law.

7. Resolving complaints, denunciations, and handling violations related to administrative decisions of the Ministry and official duties of civil servants in organizations under the Ministry according to the law on complaints and denunciations.

8. Approving non-reimbursable aid not included in official development assistance from foreign agencies, organizations, and individuals, inspecting, and supervising the receipt, management, and use of aid by funds licensed to operate and recognized by the Ministry of Home Affairs according to the law.

9. Summarizing the situation of organization, operation, and management of funds and reporting to the Prime Minister.

10. Building, operating, and managing a database on funds; updating the database on funds operating nationwide or across provinces. Information on establishment, organization, operation, and management of funds operating nationwide or across provinces on the Ministry of Home Affairs’ electronic portal.

11. Performing other tasks as prescribed by law.

Article 49. Responsibilities of the Ministry of Finance

1. Guide accounting for social funds and charitable funds in accordance with the provisions of the law on accounting.

2. The Ministry of Finance shall conduct inspections, handle violations, or recommend competent authorities to handle violations according to the law regarding management and use of financial resources supported by the state budget (if any) as stipulated in Clause 3, Article 37 of this Decree, compliance with tax laws and accounting regulations of social funds and charitable funds under the licensing authority of the Ministry of Home Affairs.

Article 50. Responsibilities of Ministries and Equivalent Ministries towards funds operating within their respective fields of management

1. Bear responsibility for state management over funds in areas under the state management of Ministries and Equivalent Ministries as prescribed by law. Organize to seek opinions from funds to improve state management regulations for industries and sectors.

2. Provide written comments on matters related to the field of state management of Ministries and Equivalent Ministries when dealing with procedures concerning funds; provide comments on the approval of non-reimbursable grants not included in official development assistance provided by foreign organizations, individuals for funds established and recognized by the Ministry of Home Affairs in accordance with the law.

3. Guide and create conditions for funds to participate in activities within the scope of state management of Ministries and Sectors; issue certificates of registration for operation or licenses for organizations with legal personality directly under the fund (if any) and manage these organizations strictly in accordance with the law.

4. Seek the opinion of the Ministry of Home Affairs and competent state management agencies before issuing certificates of registration for operation or licenses for organizations with legal personality directly under the fund in accordance with the law.

5. Reward or propose competent authorities to reward funds, organizations, and individuals who have achievements in fund operations related to the field of state management of Ministries and Equivalent Ministries in accordance with the law.

6. Inspect the operations of funds under the state management of Ministries and Equivalent Ministries in accordance with assigned functions and tasks, including organizations with legal personality directly under the fund licensed by Ministries and Sectors; handle, suspend, revoke certificates of registration for operation or licenses for organizations with legal personality directly under the fund or recommend competent state agencies to handle violations (if any) in accordance with the law.

7. Resolve complaints and grievances and handle violations related to administrative decisions of Ministries and Equivalent Ministries and public service activities of officials and civil servants of units under Ministries and Equivalent Ministries related to funds in accordance with the law on complaints and grievances.

8. Annually compile and report to the Ministry of Home Affairs on the operational situation of funds under specialized management in the main field of fund activity.

9. Coordinate in building, operating databases on funds operating nationwide or across provinces.

10. Performing other tasks as prescribed by law.

Article 51. Responsibilities of the Provincial People's Committee

1. Promote, disseminate, and guide departments, sectors, People's Committees at the commune level, funds, and organizations, citizens in localities to implement the law on funds.

2. Train and guide business skills for officials and civil servants responsible for state management of funds at the local level and personnel working at funds.

3. Manage and inspect compliance with the law on funds and fund charters, organization, and activities of funds operating within the province, and recommend handling violations (if any) against branches and representative offices of funds operating nationwide or across provinces located in the locality.

4. Direct departments, bureaus, sectors, People's Committees at the commune level in managing funds.

5. Reward or propose competent authorities to reward funds, organizations, and individuals who have achievements in fund operations at the local level in accordance with the law.

6. Specify, guide, and create conditions to support fund operations at the local level.

7. Resolve complaints and grievances and handle violations related to administrative decisions of the provincial People's Committee and public service activities of officials and civil servants of units under the provincial People's Committee related to funds in accordance with the law.

8. Annually compile and report to the Ministry of Home Affairs on the organizational structure, operations, and management of funds operating within the province and commune before April 15, including the operations of branches and representative offices of funds operating nationwide or across provinces located in the locality.

9. Inspect compliance with accounting regulations; inspect financial activities; assets, resolve complaints and grievances, and handle violations related to assets, finance, and accounting for funds operating within the province.

10. Update databases on funds within the authorized scope; coordinate in building, operating, and managing databases on funds operating within the province and commune. Information on establishment, organization, operations, and management of funds operating within the province and commune on the provincial electronic portal.

11. The Chairman of the Provincial People's Committee shall exercise powers as prescribed in Clause 2, Article 20 of this Decree.

12. Perform other tasks as prescribed by law.

Article 52. Responsibilities of the People's Committee at the Commune Level

1. Managing and inspecting the compliance with laws and regulations concerning funds and their operations within the commune.

2. Inspecting financial activities, assets, handling complaints and reports, and dealing with violations related to assets, finance, and accounting for funds operating within the commune.

3. Awarding or proposing competent authorities to award funds, organizations, and individuals who have achieved outstanding results according to the provisions of the law.

4. Resolving complaints and reports and handling violations related to administrative decisions and public service activities of cadres and civil servants in organizations under the People's Committee at the commune level according to the provisions of the law.

5. Annually compiling and reporting to the People's Committee at the provincial level on the organization, operation, and management of funds operating within the commune.

6. Updating the database on funds within the scope of authority and coordinating in building, operating, and managing the database on funds operating within the commune.

7. The Chairman of the People's Committee at the commune level shall exercise the authority as stipulated in Clause 3 of Article 20 of this Decree.

8. Perform other tasks as prescribed by law.

Chapter VII
IMPLEMENTING PROVISIONS

Article 53. Types of Sample Documents

1. List of sample documents:

a) List of sample documents applicable to funds and related individuals and organizations (Annex I);

b) List of sample documents applicable to state management agencies (Annex II).

2. Format and technical presentation of documents according to the legal provisions on archival work.

Article 54. Transitional Provisions

1. Files and conditions of procedures concerning funds being handled by competent state agencies before this Decree takes effect shall continue to be processed according to Decree No. 93/2019/ND-CP dated November 25, 2019 of the Government on the organization and operation of social and charitable funds; Decree No. 136/2024/ND-CP dated October 23, 2024 of the Government amending and supplementing certain articles of Decree No. 93/2019/ND-CP; Article 12 of Decree No. 128/2025/ND-CP dated June 11, 2025 of the Government on decentralization and delegation in state management in the internal affairs sector; and Article 58 of Decree No. 129/2025/ND-CP dated June 11, 2025 of the Government on defining the jurisdiction of local governments at two levels in the state management of the Ministry of Home Affairs.

2. In cases where the charter of a fund has been recognized by competent state management agencies before this Decree takes effect, when the term of the Management Board of the fund expires according to the charter, the fund shall amend and supplement the charter and submit it to the competent state management agency for recognition according to this Decree.

3. In cases where members of the Management Board of the fund who are relatives have been recognized by competent state management agencies before this Decree takes effect shall continue to operate until the end of their term.

Article 55. Effective Date

1. This Decree takes effect from March 1, 2026; replacing Decree No. 93/2019/ND-CP dated November 25, 2019 of the Government on the organization, operation, and management of social and charitable funds and Decree No. 136/2024/ND-CP dated October 23, 2024 of the Government amending and supplementing certain articles of Decree No. 93/2019/ND-CP.

2. Article 12 and Section 4 of Annex II attached to Decree No. 128/2025/ND-CP dated June 11, 2025 of the Government on decentralization and delegation in state management in the internal affairs sector; and Article 58 of Decree No. 129/2025/ND-CP dated June 11, 2025 of the Government on defining the jurisdiction of local governments at two levels in the state management of the Ministry of Home Affairs shall cease to be effective from the date this Decree takes effect.

Article 56. Responsibility for Enforcement

1. The Minister of Home Affairs and the Minister of Finance, within the scope of their functions, tasks, and powers, shall be responsible for guiding, organizing the implementation, and supervising the enforcement of this Decree.

2. Ministers, Heads of ministerial-level agencies, Heads of governmental agencies, Chairmen of People's Committees of provinces and centrally governed cities are responsible for implementing this Decree.