Decree No. 148/2007/ND-CP on the organization and operation of social funds and charitable funds

DECREE

On the organization and operation of social funds and charitable funds

___________________

THE GOVERNMENT

Pursuant to the Law on Organization of the Government dated December 25, 2001;

Based on the Civil Code dated June 14, 2005;

Considering the proposal of the Minister of Home Affairs,

DECREE:

Chapter I

GENERAL PROVISIONS

Article 1. Scope of Regulation and Applicability

1. This Decree stipulates on the organization and operation of social funds and charitable funds (hereinafter referred to collectively as funds).

2. This Decree applies to:

a) Vietnamese individuals and organizations, joint ventures and wholly foreign-owned enterprises established and operating legally in Vietnam may establish and operate funds;

b) Foreign individuals and organizations contributing assets with Vietnamese individuals and organizations to establish and operate funds.

Article 2. Purpose of organizing and operating funds

Funds are organized and operated for the purpose of encouraging the development of culture, education, healthcare, sports, science, charity, humanitarianism, and community development purposes without profit.

Article 3. Explanation of Terms

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

1"Fund": are a non-governmental organization with legal personality established by one or more individuals or organizations voluntarily dedicating a certain amount of assets through contracts, donations, wills, aimed at supporting cultural, educational, health, sports, scientific, charitable, humanitarian activities and community benefit activities without profit purposes, the fund is permitted to be established and recognized by competent state agencies with its Charter. a legal entity established by one or more individuals or organizations voluntarily contributing a certain amount of assets to set up or establish through contracts, donations, wills, with the purpose of supporting culture, education, healthcare, physical culture and sports, science, charity, humanitarianism, and non-profit activities for public benefit, the fund must be permitted to be established and recognized by the competent state agency according to its Charter.

2."Without profit": means not seeking profit for distribution; profits obtained during operations are allocated for activities according to the Charter.

3. "Contribution of assets: is the transfer of lawful assets of individuals and organizations in the form of contracts, donations, wills of the person leaving the assets or other forms into the fund.

Individuals and organizations that have contributed assets to the fund no longer have ownership rights and civil liabilities for those assets.

Article 4. Principles of operation and financial management of funds

1. The fund is established and operates without profit.

2. The fund operates on the principles of voluntariness, self-financing, self-sufficiency, and legal responsibility with its own assets.

3. The fund operates according to its Charter recognized by competent state agencies, provisions of this Decree, and other relevant laws.

4. The fund must publicly and transparently disclose all income and expenditures regarding finance and assets as prescribed by law.

Article 5. State policy towards funds

1. When performing tasks assigned by competent state agencies, it receives state budget support as prescribed by law.

2. Assets contributed by individuals and organizations to the fund and activities of the fund for the development of culture, education, healthcare, sports, science, charity, humanitarianism, and community benefits are subject to preferential policies as prescribed by law.

Article 6. Legal personality, seal, account, name, emblem, and address of the fund

1. The fund has legal personality, a separate seal, and account.

2. The fund selects its name and emblem. The name and emblem of the fund must meet the following conditions:

a) Not overlapping or causing confusion with the name or emblem of another registered fund;

b) The name and emblem do not violate historical traditions, culture, ethics, and customs of the nation;

c) The name of the fund must be written in Vietnamese or transliterated into Vietnamese and can be additionally written in one or several foreign languages with smaller font size.

3. The fund must have a specific address.

Article 7. Prohibited acts

1. Exploiting the establishment of a fund for personal gain and illegal activities.

2. Violating the rights and legitimate interests of individuals, organizations, and communities; harming national interests, security, defense, and national solidarity.

3. Violating social morals, customs, traditions, and ethnic identity.

4. Counterfeiting, erasing, transferring, renting, or lending the license for establishing a fund in any form.

5. Money laundering, terrorist financing, and other unlawful activities.

Chapter II

RULES ON CONDITIONS AND PROCEDURES FOR ESTABLISHING A FUND

Article 8. Founders

1. Founders establishing a fund must meet the following conditions:

a) Vietnamese citizens aged 18 years or older with full capacity for civil conduct to establish a fund;

b) Vietnamese organizations, joint ventures, and wholly foreign-owned enterprises legally established in Vietnam, capable of contributing assets to the fund according to their commitments, with the leadership of the organization or enterprise agreeing in writing to establish the fund and appointing representatives to set up the fund;

c) Individuals or organizations inheriting through a will who have the obligation to fulfill the requirement of establishing a fund left by the person leaving the property or the request of the donor through a contract to establish a fund may represent to set up the fund;

d) Foreign individuals or organizations contributing assets together with Vietnamese individuals or organizations to establish a fund in Vietnam.

2. The fund must have two (2) founders or more:

a) The founders must establish a Board of Founders;

b) The Board of Founders includes the Chairman, Vice-Chairman, and the founders;

c) The Board of Founders prepares the application for permission to establish the fund in accordance with Article 10 and sends it to the competent authority specified in Article 14 of this Decree.

Article 9. Conditions for Establishing a Fund

1. A fund is established when it meets the following conditions:

a) Having a purpose of operation as prescribed in Article 2 of this Decree;

b) Having a commitment to contribute assets from individuals or organizations that are founders;

c) Having Bylaws and organizational structure in compliance with this Decree and relevant laws;

d) Having a business address.

2. The Minister of Home Affairs shall specify in detail the conditions for establishing a fund.

Article 10. Documents for Establishing a Fund

1. Application for establishment of a fund.

2. Draft Bylaws of the fund.

3. Project on establishment and operation of the fund.

4. Commitment to having the main office of the fund.

5. Commitment regarding assets contributed to establish the fund.

6. Founder status:

a) For individual founders who are Vietnamese citizens, they must have: criminal record; commitment to contribute assets and finance to establish the fund;

b) For foreign founders, they must have: certified background information from the competent authority of the country of which they hold citizenship; commitment to contribute personal assets and finance to Vietnamese individuals or organizations to participate in establishing the fund; commitment to strictly comply with Vietnamese laws and the operational objectives of the fund;

c) For Vietnamese organizations as founders: name and address of the organization; resolution of the Management Board of the organization on participating in establishing the fund accompanied by the Decision on the amount of assets contributed to establish the fund, the Bylaws of the organization, and the Decision appointing representatives to participate or be founders of the fund;

d) For foreign organizations as founders: full name and main office address of the organization; Bylaws of the organization; commitment to contribute assets and strictly comply with Vietnamese laws and the operational objectives of the fund; certified background information of the representative of the organization participating in the fund by the organization.

7. For funds established according to a will or power of attorney of an organization or individual: certified copy of the will, power of attorney.

Article 11. Basic Content of the Fund's Bylaws

1. Name of the fund.

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

3. Tasks and powers of the fund.

4. Principles of organization and operation, organizational structure, tasks, and powers of the Fund Management Council, Supervisory Board, Chairperson, Director, and other leadership positions.

5. Procedures for amending and supplementing the Fund's Bylaws.

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

7. Provisions on assets and finances and management and utilization of assets and finances.

8. Rewards, disciplinary actions, complaints, accusations, and handling of violations in the operation of the fund.

9. Conditions for merger, consolidation, division, separation, and dissolution of the fund.

Article 12. Conditions for the Fund to Operate

1. Possess a license for establishment and recognition of the Charter issued by the Ministry of Interior, People's Committee of provinces and centrally governed cities (hereinafter referred to collectively as the Provincial People's Committee) or People's Committee of districts, towns, provincial cities (hereinafter referred to collectively as the District People's Committee).

2. Have an account with sufficient funds from the founders' committed contributions at a bank or State Treasury where the fund has registered to open an account and confirmation from the Management Board regarding other assets committed by the founders.

3. Have a transaction office.

4. Announce the establishment of the fund on three (three) consecutive print newspapers or online news sites. At the central level for funds permitted to be established by the Ministry of Interior; at the provincial level for funds permitted to be established by the Provincial People's Committee or District People's Committee. The announcement content includes: name of the fund, name and surname of the head, account number, name and address of the bank where the account was opened, initial assets registered by the fund, main field of operation, address, telephone, email (if any) of the fund.

Article 13. License for Establishing a Fund and Recognition of the Fund's Charter

1. License for establishing and recognizing the Fund's Charter:

a) For newly established funds, the license for establishing the fund is simultaneously the recognition of the Fund's Charter;

b) The license for establishing the fund and the recognition of the Fund's Charter may be changed upon request of the Management Board. Any changes in the license for establishing the fund and the Fund's Charter must be approved and recognized by the Ministry of Interior, Provincial People's Committee, or District People's Committee;

c) Within a maximum of sixty days from the date of receiving complete valid documents, the Ministry of Interior, Provincial People's Committee, or District People's Committee shall be responsible for issuing the license for establishing the fund and recognizing the Fund's Charter; in case of not issuing the license for establishing and recognizing the Fund's Charter, there must be a written response stating the reasons;

d) Within twelve months from the date of issuance of the establishment license, if the fund does not operate, the establishment license becomes invalid. The competent state agency that issues the establishment license shall issue a decision to revoke the establishment license.

2. The Ministry of Interior shall specify the model of the establishment license, the model of the recognition license of the Fund's Charter, the procedures and formalities for issuing, changing the establishment license and recognizing the Fund's Charter.

Article 14. Authority to Permit Establishment, Merger, Consolidation, Division, Splitting, Dissolution of Funds; Suspension of Operations; Revocation of Establishment Licenses; Recognition of the Fund's Charter; Changing the Name of the Fund and Resolving Complaints and Accusations Regarding the Fund

1. The Minister of the Ministry of Interior has the authority stipulated in this Article for:

a) Funds with nationwide or inter-provincial scope of operations;

b) Funds established by foreign organizations or individuals according to point b, Clause 2, Article 1 of this Decree.

2. The Chairman of the Provincial People's Committee has the authority stipulated in this Article for funds with a scope of operations within the province or inter-district.

Based on specific conditions, the Chairman of the Provincial People's Committee may delegate the Chairman of the District People's Committee to decide on permitting establishment, merger, consolidation, division, splitting, dissolution of funds; suspension of operations; revocation of establishment licenses; recognition of the Fund's Charter; changing the name of the fund and resolving complaints and accusations regarding funds with a scope of operations within the district or commune.

Chapter III

ORGANIZATION AND OPERATIONS OF THE FUND

Article 15. Fund Management Board

1. The fund must have a Fund Management Board. The Fund Management Board shall consist of at least three (3) members nominated by the founders. The term of office of the Fund Management Board shall not exceed five (5) years. The Fund Management Board includes the Chairman, Vice-Chairman, and other members.

2. For funds established based on assets donated, gifted, or bequeathed, members representing such assets shall not exceed one-third (1/3) of the total number of members in the Fund Management Board.

3. The Fund Management Board shall have the following tasks and powers:

a) Approving the direction of the fund's activities;

b) Issuing regulations on the management and use of the fund's revenue;

c) Approving the budget for fund management work, financial plans, and final accounts reports of the fund;

d) Deciding on the appointment and dismissal of the Director and Chief Accountant of the fund;

đ) Deciding on the organizational structure of the fund;

e) Proposing changes to the establishment license and Charter of the fund to the competent state agency;

g) Deciding on other matters in accordance with the fund's Charter and legal provisions.

4. The Fund Management Board operates under a collective system; the operating rules of the Fund Management Board are stipulated in the fund's Charter.

Article 16. Chairman and Vice-Chairman of the Fund Management Board

The Chairman of the Fund Management Board is a Vietnamese citizen and is elected by the members of the Fund Management Board with more than half of the votes; the term of office of the Chairman of the fund is the same as that of the Fund Management Board. The Chairman presides over meetings of the Fund Management Board and oversees the implementation of resolutions from the Board's meetings. The Chairman is assisted by the Vice-Chairmen; the functions and responsibilities of the Chairman and Vice-Chairmen are defined in the fund's Charter.

In cases where a foreigner has made significant contributions to the fund's activities and is unanimously agreed upon by the members of the Fund Management Board with more than half of the votes, they may be honored as the Honorary Chairman of the fund.

Article 17. Fund Director

1. The Fund Director is a Vietnamese citizen and is appointed by the Chairman of the Fund Management Board according to the decision of the Fund Management Board; the term of office of the Fund Director shall not exceed five (5) years. The Fund Director is the legal representative of the fund and is responsible for all activities of the fund.

2. The Fund Director is responsible for managing and directing the fund's activities; implementing the fund's expenditure standards in accordance with the resolutions of the Fund Management Board, the fund's Charter, and legal provisions.

3. Issuing documents within the scope of the Director's management responsibilities and being accountable for their decisions.

4. Reporting periodically on the fund's operational status to the Fund Management Board and the authority that decided to establish the fund.

5. Being responsible for managing the fund's assets in accordance with the fund's Charter and legal provisions on financial and asset management.

6. Proposing to the Chairman of the Fund Management Board to appoint Deputy Directors and leaders of subordinate units.

Article 18. Fund Supervisory Board

1. The fund must have a Supervisory Board. The Fund Supervisory Board shall consist of at least three (3) members including the Head, Deputy Head, and member. The Chairman of the Fund Management Board establishes the Supervisory Board and appoints its members based on the proposal of the Fund Management Board. For funds with annual operating expenses below one hundred million dong (100,000,000 dong), the Fund Management Board performs the supervisory function.

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

a) Inspecting and monitoring the fund's activities in accordance with the Charter and legal provisions;

b) Reporting and making recommendations to the Fund Management Board on the results of inspections and monitoring and the financial situation of the fund.

Article 19. Organization and implementation of accounting, auditing, and statistical work

1. The Fund must organize and implement accounting, auditing, and statistical work in accordance with the provisions of the law.

2. Maintain a complete list of organizations and individuals contributing and sponsoring, and a list of beneficiaries of sponsorship.

Article 20. Establishment and operation of branches and representative offices of the Fund

1. The Fund may establish branches and representative offices at locations other than its headquarters in accordance with the law and must obtain permission from the People's Committee of the province where the branch or representative office is established and the competent authority that permits the establishment of the Fund. The Management Board decides on the establishment and defines the powers and responsibilities of the branches and representative offices based on the proposal of the Fund Director.

2. Branches and representative offices are dependent units of the Fund, their operations must comply with the Charter of the Fund and can only carry out tasks assigned by the Fund. The Fund is responsible for all activities of its branches and representative offices.

3. The operations of the Fund’s branches and representative offices are subject to state management by the People's Committee of the province and the People's Committee of the district where the branches and representative offices are located.

Article 21. Mobilization of donations and sponsorship

1. The Fund may mobilize donations and sponsorship both domestically and internationally to achieve its operational objectives as stipulated in the Fund Charter and in accordance with the law.

2. For fundraising campaigns and sponsorship activities abroad, within the entire country or a specific province/city directly under the central government, a project plan must be prepared and approved in writing by the competent state management authority that permits the establishment of the Fund.

3. For fundraising campaigns and sponsorship activities aimed at addressing the aftermath of natural disasters, storms, and urgent relief, such decisions must be made by the Chairman of the Management Board and reported to relevant state authorities.

Article 22. Rights and Obligations of the Fund

1. Organize and operate according to the recognized Charter and related legal provisions.

2. During its operations, the Fund must comply with state management in the relevant sector or field by the competent state management authority.

3. Mobilize donations and sponsorship for the Fund; accept assets from domestic and foreign individuals and organizations in accordance with the Fund's purpose and legal provisions.

4. Implement sponsorships strictly in accordance with the authorization of the individual or organization granting the authority and in line with the Fund's purpose.

5. Be able to organize services and other activities in accordance with the law to preserve and grow the Fund's assets.

6. All funds and assets raised for the Fund must be used for their intended purposes and recipients:

a) For sponsorships, donations, and support to address the aftermath of floods and natural disasters, and urgent relief, they must be fully implemented at 100% immediately upon receipt of funds and assets;

b) For sponsorships with specific goals, they must be carried out strictly in accordance with the requirements of the sponsor;

c) For sources of funding not covered by points a and b of this provision, it must ensure disbursement of at least 70% (seventy percent) of the raised capital within the fiscal year.

7. If the Fund is established from donated assets or through contracts and wills without organizing fundraising and accepting sponsorship, it must allocate at least 5% (five percent) of the total assets annually to sponsor programs and projects consistent with the Fund's operational objectives.

8. Archive and publicly disclose records, vouchers, and documents regarding the Fund's assets and finances; resolutions and minutes of the Fund's activities in accordance with the law.

9. Use assets and finances in accordance with the Fund's purpose; pay taxes, fees, and perform accounting, auditing, and statistical procedures as prescribed by law.

10. Have the right to lodge complaints and denunciations in accordance with the law and be subject to inspection, audit, and supervision by state agencies, sponsors, and the public as prescribed by law.

11. Annually submit reports on organizational structure, operations, and financial statements to the authority that permits the establishment and recognition of the Fund's Charter, the state financial management agency at the same level, and publicly disclose contributions before March 31 of the following year.

12. When there are changes in the place of business or personnel including the Chairman, Director, and Chief Accountant, the Fund must report to the competent state authority that permits the establishment of the Fund. Any amendments to the Charter must be recognized by the competent state authority that permits the establishment of the Fund.

13. Fulfill other rights and obligations as prescribed by law.

Article 23. Relations of the fund with individuals and organizations related to the activities of the fund

1. The fund may establish relations with individuals and organizations to solicit donations and seek sponsorships for the fund or for specific projects of the fund in accordance with the provisions of the law.

2. Relations with localities, organizations, and individuals requiring assistance to develop sponsorship projects in accordance with the objectives and purposes of the fund's activities.

Chapter IV

ASSETS AND FINANCES OF THE FUND

Article 24. Sources of income of the fund

1. Voluntary contributions and lawful sponsorships from individuals and organizations within and outside the country.

2. Income from service provision activities or other activities as prescribed by law.

3. Support from the state budget to fulfill tasks assigned by competent state agencies.

4. Other lawful sources of income (if any).

Article 25. Use of the fund

1. To sponsor programs and projects aimed at humanitarian, charitable purposes, encouraging cultural, educational, health, physical education, sports, scientific development, and other social purposes for community development in accordance with the Fund Charter.

2. To sponsor according to the commission of individuals and organizations and implement sponsored projects with designated addresses as prescribed by law.

3. To cover expenses for tasks assigned by the State.

4. To cover management costs of the fund.

5. To use idle funds of the fund to purchase bonds or deposit savings.

6. The Ministry of Finance shall provide detailed regulations on the use of the fund.

Chapter V

MERGER, CONSOLIDATION, DIVISION, SEPARATION, NAME CHANGE; TEMPORARY SUSPENSION AND DISSOLUTION OF THE FUND

Article 26. Merger, consolidation, division, separation; name change of the fund

The merger, consolidation, division, separation; name change of the fund shall be carried out in accordance with the Civil Code, this Decree, and other relevant legal provisions.

Article 27. Temporary suspension of fund operations

1. The fund shall be temporarily suspended from operating for six months if it violates any of the following provisions:

a) Operating contrary to its purpose, not in accordance with the Fund Charter recognized by the competent state agency;

b) Violating state regulations on financial management and financial transparency;

c) Organizing management and operation of the fund contrary to the law;

d) Misusing sponsorships with specific purposes provided by organizations and individuals;

đ) Organizing fundraising activities not in accordance with the purpose stipulated in the Charter.

2. For violations mentioned in Clause 1 of this Article, in addition to being temporarily suspended, the fund may also be subject to additional administrative penalties, and if damage is caused, it must compensate for the damage. Depending on the severity of the violation, responsible managers of the fund will be dealt with according to the law.

3. If the fund rectifies the violation during the six-month temporary suspension period, the competent state agency shall issue a decision allowing it to resume operations; if the fund fails to correct the violation, the suspension period will be extended for another six months. Beyond this period, if the fund still fails to correct the violation, it will be dissolved.

The authority that permits the establishment of the fund decides to temporarily suspend operations, allow resumption of operations, impose administrative penalties, transfer files, and request the competent authority to handle violations. suspend, allow the fund to resume operations, impose administrative penalties, transfer files and request the competent authority to handle violations.

Article 28. Dissolution of the fund

1. The fund may dissolve itself or be dissolved.

2. The fund dissolves itself in the following cases:

a) Ceasing operations as stipulated in the Fund Charter;

b) The objectives of the fund's activities have been achieved;

c) No longer having the assets or finances necessary for the fund to operate.

3. The fund is dissolved in the following cases:

a) Not operating continuously for twelve months; no reports on organization, activities, and finances for two consecutive years;

b) Not complying with regulations when applying for establishment permission or self-modifying the permit, or failing to submit the committed assets within twelve months from the date the competent state agency issues the establishment permit and recognizes the Fund Charter, making the fund financially incapable;

c) Falsifying accounting information, account numbers registered; failing to meet the disbursement levels set forth in this Decree; not implementing reporting systems as prescribed in this Decree and related laws;

d) Exceeding the temporary suspension period without correcting the violation, the establishment permit becomes invalid;

đ) Violating any of the provisions in Clause 7 of this Decree;

e) Not dissolving itself according to the provisions of Clause 2 of this Article.

4. The Ministry of Home Affairs shall prescribe procedures and formalities for dissolving the fund.

Article 29. Handling Assets Upon Dissolution of the Fund

The assets of the fund, after settling all debts and dissolution expenses, shall be remitted to the central budget (for funds established with permission from the Ministry of Home Affairs) or to the local budget (for funds established with permission from the provincial People's Committee or district People's Committee). It is strictly prohibited to distribute the fund's assets.

Article 30. Responsibilities of State Agencies in the Merger, Consolidation, Division, Splitting, Dissolution of Funds; Name Change; Suspension of Fund Operations

The Ministry of Home Affairs is responsible for guiding the merger, consolidation, division, splitting, dissolution of funds; name change; suspension of operations; revocation of establishment permits; seals; and handling complaints and reports regarding funds according to the law.

Article 31. Responsibilities of the Fund Management Board in the Merger, Consolidation, Division, Splitting, Dissolution; Name Change of the Fund

1. The Fund Management Board is responsible for organizing the implementation of decisions on merger, consolidation, division, splitting, dissolution; and name change of the fund.

2. The handling of assets and finances in the process of merger, consolidation, division, splitting, and dissolution of the fund shall be carried out in accordance with the Fund Charter and the provisions of the law.

Article 32. Complaints and Reports

The fund has the right to file complaints and reports according to the law. In cases where complaints are filed against decisions to suspend operations, dissolve the fund, revoke establishment permits, and seals, during the waiting period for resolution, the fund shall not operate.

Chapter VI

RESPONSIBILITIES OF STATE AGENCIES TOWARDS FUNDS

Article 33. Responsibilities of the Ministry of Home Affairs

1. Drafting and submitting to competent authorities for issuance, or issuing normative legal documents on funds within its authority.

2. Guiding Ministries, agencies at the level of ministries, government agencies, provincial People's Committees, and centrally-administered city People's Committees in implementing laws related to funds.

3. Implementing the powers stipulated in Clause 1, Article 14 of this Decree.

4. Taking the lead or coordinating with other ministries and agencies in state management over the organization and operation of funds.

5. Conducting inspections, audits, and supervision over the organization and operation of funds.

6. Taking the lead or coordinating with relevant agencies in resolving complaints and reports and handling violations.

7. Summarizing the situation of the organization and operation of funds and reporting to the Prime Minister.

Article 34. Responsibilities of the Ministry of Public Security

1. Taking the lead or coordinating with relevant agencies in promulgating model regulations on financial management of funds and guiding local financial agencies in their implementation.

2. Organizing inspections, audits, and supervision of fund financial activities; resolving complaints and reports, and handling financial violations of funds established with permission from the Ministry of Home Affairs.

Article 35. Responsibilities of Ministries and Agencies Equivalent to Ministries towards Funds Operating in Their Sectors

1. Participating in writing with the Ministry of Home Affairs on matters concerning the establishment, merger, consolidation, division, splitting, dissolution of funds; recognizing the Fund Charter; changing the name of the fund; suspending operations; revoking establishment permits of funds; and resolving complaints and reports regarding the operation of funds under their sectoral management.

2. Providing guidance and creating conditions for funds to participate in activities within their sectoral management according to the law.

3. Inspecting the implementation of state management regulations in sectors and fields concerning funds, handling or recommending competent authorities to handle violations according to the law.

Article 36. Responsibilities of Provincial People's Committees

1. For funds established with permission from the provincial People's Committee:

a) Exercising state management authority over the organization and operation of funds as stipulated in Clause 2, Article 14 of this Decree;

b) Conducting inspections, audits, and supervision of compliance with laws on funds;

c) Resolving complaints and reports and handling violations of laws on funds;

d) Considering support for funds with operational scope at the local level;

đ) Considering and allowing funds with operational scope at the local level to accept donations from organizations and individuals both domestically and internationally according to the law;

e) Directing departments, bureaus, committees, district People's Committees, and commune-level People's Committees in managing funds;

g) Annually compiling and reporting to the Ministry of Home Affairs and the Ministry of Finance on the organizational structure, operation, and management of funds at the local level.

2. For funds established with permission from the Ministry of Home Affairs operating at the local level:

a) Issuing documents approving the operation of funds in the locality according to this Decree and related laws;

b) Carrying out state management tasks such as inspections, audits, recommendations for handling violations, and compiling reports to the Ministry of Home Affairs on the operation of funds according to the law.

Chapter VII

IMPLEMENTING PROVISIONS

Article 37. Effective Date

1. This Decree takes effect 15 days after its publication in the Official Gazette.

2. This Decree replaces Decree No. 177/1999/NĐ-CP dated December 22, 1999, of the Government on the issuance of the Regulations on the Organization and Operation of Social and Charitable Funds.

3. Funds legally established before the effective date of this Decree do not need to reapply for establishment but must supplement and complete their files according to this Decree within six months from the effective date and submit them to the competent authority specified in Article 14 of this Decree.

Article 38. Responsibility for Implementation

1. The Ministers of the Ministry of Home Affairs and the Ministry of Finance, within their functions, duties, and powers, are responsible for detailing, guiding, organizing the implementation, and supervising the enforcement of this Decree.

2. Ministers, Heads of ministerial-level agencies, Heads of government-affiliated agencies, Chairpersons of provincial People's Committees directly under the central government shall be responsible for enforcing this Decree./.