Decree No. 91/1998/ND-CP Issuing the Charter for the Construction and Management of the "Repaying Gratitude" Fund

This Decree issues the Charter for the construction and management of the "Repaying Gratitude" Fund, stipulating the target groups for fundraising support, purposes of use, organizational management, and penalty measures. The Fund operates nationwide from central to communal levels.

Document No.91/1998/NĐ-CP
Document typeDecree
Issuing authorityMinistry of Home Affairs
Signed byPhan Văn Khải — Thủ tướng
Updated01/07/2026
SectorLabour, War Invalids and Social Affairs
FieldUncategorized
Issued date09/11/1998
Effective date24/11/1998
Expiry date25/05/2006
StatusExpired
✦ Smart summary

This Decree issues the Charter for the construction and management of the "Repaying Gratitude" Fund, stipulating the target groups for fundraising support, purposes of use, organizational management, and penalty measures. The Fund operates nationwide from central to communal levels.

Scope of application

Vietnamese citizens, businesses, organizations, administrative and public service agencies of the State, the Party, political social organizations, military forces, and people's police, individuals working abroad, and organizations and businesses of Vietnam.

Key points

  • The "Repaying Gratitude" Fund is established based on voluntary contributions and does not belong to the State budget.
  • The Fund operates from the central to communal levels with the purpose of caring for those who have contributed to the revolution.
  • Citizens and businesses can contribute during the commemoration of Martyrs' and Wounded Veterans' Day (July 27).
  • The Steering Committee for the construction of the "Repaying Gratitude" Fund is responsible for managing and using the Fund in accordance with the law.
  • The Fund is used for purposes such as housing support, cemetery maintenance,慰问病患,学习和生活援助。

🌐 Social impact of this document

  • Creating mechanisms for citizens and businesses to contribute to the care of those who have contributed to the revolution。
  • Helping to improve the material and spiritual life of those who have contributed to the revolution, but also creating cost pressure for the levels managing the Fund。

❓ Frequently asked questions

At which levels is the "Repaying Gratitude" Fund established?

The "Repaying Gratitude" Fund is established at the central, provincial, district, and communal levels。

When can citizens and businesses contribute to the Fund?

Citizens and businesses can contribute during the commemoration of Martyrs' and Wounded Veterans' Day (July 27) or once a year。

For what purposes is the "Repaying Gratitude" Fund used?

The Fund is used to support the construction and repair of housing, cemetery maintenance,慰问病患,学习和生活援助,帮助革命有功人员。

Who comprises the Central Steering Committee for the "Repaying Gratitude" Fund?

The Central Steering Committee for the construction of the "Repaying Gratitude" Fund is headed by the Minister of Labor, Invalids, and Social Affairs as the Chairman, a Vice Minister of Labor, Invalids, and Social Affairs as the Deputy Chairman in charge of daily operations, representatives of the Central Committee of the Vietnam Fatherland Front, and the Central Committee of the Vietnam Women's Union as Deputy Chairmen。

How will violations of the "Repaying Gratitude" Fund be handled?

Organizations and individuals violating the regulations of the "Repaying Gratitude" Fund will be subject to disciplinary action or criminal responsibility depending on the nature and severity of the violation。

Full text

THE GOVERNMENT

SOCIALIST REPUBLIC OF VIET NAM
Independence – Freedom – Happiness

Number: 91/1998/NĐ-CP
Date: November 9, 1998

DECREE OF THE GOVERNMENT

Issuing the Charter for Construction and Management of the "Repaying Gratitude" Fund

 

THE GOVERNMENT

Pursuant to the Government Organization Law dated September 30, 1992;

Pursuant to Article 3 and Article 26 of the Ordinance on Preferential Treatment for Revolutionary Activists, Martyrs and Their Families, War Invalids, Veterans, and Those Who Contributed to the Revolution dated August 29, 1994;

On the basis of the Regulation on the Working Relationship between the Government and the Central Committee of the Vietnam Fatherland Front issued on April 24, 1996;

After consultation with the Standing Committee of the Central Steering Board of the Vietnam Fatherland Front;

At the proposal of the Minister of Labor, Invalids and Social Affairs,

 

DECREE:

Article 1. The Charter for Construction and Management of the "Repaying Gratitude" Fund is hereby promulgated together with this Decree.

Article 2. The Minister of Labor, Invalids and Social Affairs and the Minister of Finance shall be responsible for guiding the implementation of this Decree.

Article 3. This Decree takes effect fifteen days from the date of signature. Previous provisions contrary to this Decree are hereby abolished.

Article 4. Ministers, Heads of ministerial-level agencies, Heads of agencies under the Government, Chairpersons of People's Committees of provinces and centrally governed cities shall be responsible for implementing this Decree.

  

CHARTER FOR CONSTRUCTION AND MANAGEMENT OF THE "REPAYING GRATITUDE" FUND
(Issued together with Decree No. 91/1998/NĐ-CP dated November 9, 1998 of the Government)

 

PART I
GENERAL PROVISIONS

Article 1. The "Repaying Gratitude" Fund is established nationwide based on voluntary contributions from organizations and individuals with feelings of social responsibility to assist the State in caring for revolutionary activists, martyrs and their families, war invalids, veterans, those who participated in the resistance war, and those who contributed to the revolution (collectively referred to as persons with meritorious service to the revolution).

Article 2. The "Repaying Gratitude" Fund is established at the following levels:

1. The Central "Repaying Gratitude" Fund.

2. The "Repaying Gratitude" Fund at provincial and centrally governed city levels (referred to collectively as the Provincial "Repaying Gratitude" Fund).

3. The "Repaying Gratitude" Fund at district and town levels (referred to collectively as the District "Repaying Gratitude" Fund).

4. The "Repaying Gratitude" Fund at commune and ward levels (referred to collectively as the Commune "Repaying Gratitude" Fund).

Article 3. The "Repaying Gratitude" Fund does not belong to the State Budget and is accounted for and reported according to the accounting system for administrative and public institutions as stipulated in Decision No. 999-TC/QĐ-CĐKT dated November 2, 1996 of the Minister of Finance.

Article 4.

1. The "Repaying Gratitude" Fund shall open an account at the State Treasury to monitor all income and expenditures of the Fund.

2. The "Repaying Gratitude" Fund shall not lend funds for profit-making purposes, and surplus funds in the "Repaying Gratitude" Fund shall be carried over to the next year.

3. The "Repaying Gratitude" Fund shall solicit donations once a year during the commemoration of War Invalids and Martyrs Day, July 27. Organizations and individuals may make a single donation or multiple donations within a year.

Article 5.

1. At each level, there is a Steering Committee for Building and Operating the "Repaying Gratitude" Fund, collectively referred to as the Steering Committee for Building the "Repaying Gratitude" Fund.

2. The Steering Committee for Building the "Repaying Gratitude" Fund shall be accountable to the Government (for the Central "Repaying Gratitude" Fund) or to the People's Council at the same level (for the Provincial, District, and Commune "Repaying Gratitude" Funds) and to the law regarding the organization, management, and operation of the "Repaying Gratitude" Fund.

Article 6.

1. The Ministry of Labor, Invalids and Social Affairs shall be responsible for directing and inspecting the management and use of the "Repaying Gratitude" Fund in accordance with the provisions of this Charter.

2. The Ministry of Finance and the State Treasury shall be responsible for guiding, inspecting, and supervising the collection and expenditure of the "Repaying Gratitude" Fund in accordance with the laws on finance, accounting, and statistics.

3. Inviting the Central Committee of the Vietnam Fatherland Front to take the lead in soliciting contributions for the construction of the "Repaying Gratitude" Fund and to participate with the Ministry of Labor, Invalids and Social Affairs in directing the management and use of the "Repaying Gratitude" Fund.

 

PART II
OBJECTS OF SOLICITATION FOR CONTRIBUTIONS AND PURPOSES OF THE "REPAYING GRATITUDE" FUND

Article 7.

1. The objects solicited for contributions to the "Repaying Gratitude" Fund include:

a) Vietnamese citizens working at:

Administrative and public institutions of the State;

Agencies of the Party, political and social organizations, and social professional organizations;

Units, schools, and institutions of the People's Army and the Public Security Force;

Enterprises of all economic sectors including cooperatives, production groups, economic organizations of political and social organizations, social professional organizations, economic units, business and service organizations under administrative agencies, armed forces, political and social organizations, people's organizations, and other economic sectors;

Enterprises established under the Law on Foreign Investment in Vietnam, foreign companies and organizations operating in Vietnam, except where international treaties to which the Socialist Republic of Vietnam is a party provide otherwise;

Diplomatic agencies and international organizations in Vietnam.

b) Vietnamese citizens working or studying abroad.

c) Self-employed individuals.

d) Organizations and enterprises of Vietnam.

2. Objects not included in the solicitation for contributions to build the "Repaying Gratitude" Fund:

a) Persons under 18 years old, women over 55 years old, and men over 60 years old.

b) Persons receiving preferential benefits under the Ordinance on Preferential Treatment for Revolutionary Activists, Martyrs and Their Families, War Invalids, Veterans, and Those Who Contributed to the Revolution.

c) Persons receiving pensions, disability allowances, and social assistance.

d) Students and trainees at universities, colleges, vocational high schools, and vocational training centers.

đ) Military personnel performing compulsory military service.

The "Repaying Gratitude" Fund welcomes and accepts the goodwill of the objects specified in Clause 2 of Article 7 of this Charter if they voluntarily contribute to the "Repaying Gratitude" Fund.

Article 8. The objects solicited for contributions to the "Repaying Gratitude" Fund as stipulated in Clause 1 of Article 7 of this Charter are defined for each level as follows:

1. The Commune "Repaying Gratitude" Fund solicits contributions from persons residing in its jurisdiction directly managed by the commune.

2. The District "Repaying Gratitude" Fund solicits contributions from:

a) Persons working at:

Administrative and public institutions at the district level;

Agencies of the Party, political and social organizations, and social professional organizations in the district directly managed by the district;

Military and public security agencies at the district level.

b) Organizations and enterprises of Vietnam directly managed by the district.

3. The Provincial "Repaying Gratitude" Fund solicits contributions from:

a) Persons working at:

Administrative and public institutions at the provincial level;

The agencies of the Party, political social organizations, and occupational social organizations within the province directly managed by the provincial level.

Military and police agencies at the provincial level.

b) Organizations and enterprises of Vietnam directly managed by the provincial level.

4. The Central "Gratitude Repayment Fund" mobilizes from:

a) Persons working at:

Ministries, ministerial-level agencies, and government agencies;

Agencies under the Central Party, political social organizations, and occupational social organizations;

Agencies, units, military branches, services, corps, military regions, academies, schools, and units under the Ministry of National Defense;

Agencies, schools, and units under the Ministry of Public Security;

Units under all economic sectors, economic organizations of political organizations, political social organizations, occupational social organizations, and units under armed forces managed by central agencies;

State-owned enterprises of special category as prescribed in Decision No. 185/TTg dated March 28, 1996 of the Prime Minister.

b) Vietnamese people working and studying abroad.

c) Organizations and enterprises of Vietnam directly managed by the central level.

Article 9. The "Gratitude Repayment Fund" is used for caring for the material and spiritual life of those who have contributed to the revolution, specifically as follows:

1. Supporting the construction and repair of housing.

2. Repairing cemeteries, building monuments inscribed with the names of martyrs, and supporting parents, spouses, or children of martyrs to visit martyrs' graves when families face difficulties.

3. Visiting when ill, supporting medical examination and treatment, and providing assistance when passing away if the family faces difficulties.

4. Assisting when facing difficulties in daily life and education.

5. Supporting localities with many beneficiaries of preferential policies for contributors to the revolution where the amount of collected donations is low.

6. Expenditure for activities serving the management of the "Gratitude Repayment Fund" (books, documents, receipts for income and expenditure...).

7. Expenditure for propaganda, commendation, and service activities for directing and mobilizing the establishment of the "Gratitude Repayment Fund".

The expenditures in Clause 6 and Clause 7 of this Article shall not exceed 5% of the total annual income of the "Gratitude Repayment Fund" at each level.

Article 10. The use of the "Gratitude Repayment Fund" for each content specified in Article 9 of these Regulations is detailed by the Steering Committee for Establishing the "Gratitude Repayment Fund" at each level based on the annual budget of income and expenditure of the "Gratitude Repayment Fund".

Article 11. The support provided for in Clause 5 of Article 9 of these Regulations is only implemented for the "Gratitude Repayment Fund" at the district level and above, and the "Gratitude Repayment Fund" at which level provides support within its administrative area.

The level of support and purpose of use are decided by the Steering Committee for Establishing the "Gratitude Repayment Fund" at the support level.

 

CHAPTER III
ORGANIZATION, MANAGEMENT AND ADMINISTRATION OF THE "GRATITUDE REPAYMENT FUND"

Article 12. Establish the Steering Committee for Building and Managing the "Gratitude Repayment Fund" at each level:

1. The Steering Committee for Building the "Gratitude Repayment Fund" at the Central level is established by the Prime Minister's decision based on the proposal of the Minister of Labor, Invalids and Social Affairs, a Deputy Minister of Labor, Invalids and Social Affairs, and the agreement of the Standing Committee of the Central Vietnam Fatherland Front Council. The Steering Committee for Building the Central-level "Gratitude Repayment Fund" is chaired by the Minister of Labor, Invalids and Social Affairs, a Deputy Minister of Labor, Invalids and Social Affairs serves as Vice Chairman in charge, and representatives from the Central Vietnam Fatherland Front Council and the Central Vietnam Women's Union serve as Vice Chairmen. Members include representatives from the leadership of some ministries and sectors, and representatives from the leadership of central agencies of some political social organizations.

2. The Steering Committee for Building the "Gratitude Repayment Fund" at the provincial level is established by the People's Committee Chairman of the province or centrally governed city (referred to as provincial level) based on the proposal of the Provincial Department of Labor, Invalids and Social Affairs Director, the Organization Department Head, and the agreement of the Provincial Vietnam Fatherland Front Council Standing Committee. The Steering Committee for Building the Provincial-level "Gratitude Repayment Fund" is chaired by the Deputy Chairman of the Provincial People's Committee, the Provincial Department of Labor, Invalids and Social Affairs Director serves as Vice Chairman in charge, and representatives from the leadership of the Vietnam Fatherland Front Council and the Provincial Women's Union serve as Vice Chairmen. Members include representatives from the leadership of some provincial departments and some political social organizations.

3. The Steering Committee for Building the "Gratitude Repayment Fund" at the district level is established by the District People's Committee Chairman based on the proposal of the District Department of Labor, Invalids and Social Affairs Director, the Cadres and Civil Servants Organization Department Head, and the agreement of the District Vietnam Fatherland Front Council Standing Committee. The Steering Committee for Building the District-level "Gratitude Repayment Fund" is chaired by the Deputy Chairman of the District People's Committee, the District Department of Labor, Invalids and Social Affairs Director serves as Vice Chairman in charge, and representatives from the leadership of the Vietnam Fatherland Front Council and the District Women's Union serve as Vice Chairmen. Members include representatives from the leadership of some district departments and some political social organizations.

4. The Steering Committee for Building the "Gratitude Repayment Fund" at the commune level is established by the Commune People's Committee Chairman based on the proposal of the Cultural, Social, and Information Committee Member (or the Labor, Invalids, and Social Affairs Committee Member) and the agreement of the Commune Vietnam Fatherland Front Council Standing Committee. The Steering Committee for Building the Commune-level "Gratitude Repayment Fund" is chaired by the Deputy Chairman of the Commune People's Committee, the Cultural, Social, and Information Committee Member (or the Labor, Invalids, and Social Affairs Committee Member) serves as Vice Chairman in charge, and representatives from the leadership of the Vietnam Fatherland Front Council and the Commune Women's Union serve as Vice Chairmen. Members include representatives from the leadership of some commune organizations and some political social organizations.

5. The Standing Committee of the Steering Committee for Building the "Gratitude Repayment Fund" at each level consists of the Chairman and Vice Chairmen.

6. The Steering Committee for Building the "Gratitude Repayment Fund" at the Central, provincial, and district levels has a working group located at the Labor, Invalids, and Social Affairs agency at the same level; the Steering Committee for Building the "Gratitude Repayment Fund" at the commune level has a working group located at the Commune People's Committee.

The Minister of Labor, Invalids, and Social Affairs shall guide the establishment of the support unit of the Steering Committee for Building the "Repaying Gratitude" Fund at each level after reaching consensus with the Minister, the Director of the Organization-Cadre Department under the Government, and agreeing with the Standing Board of the Central Vietnam Fatherland Front Council.

Article 13.

1. The Steering Committee for Building the "Repaying Gratitude" Fund at each level shall have the following tasks:

a) Direct the construction, management, and use of the "Repaying Gratitude" Fund; inspect the activities of the "Repaying Gratitude" Fund under its management; ensure that income and expenditure comply with regulations, and strictly adhere to financial and accounting systems.

b) Prepare the budget for income and expenditure of the "Repaying Gratitude" Fund and submit it to the higher-level Steering Committee for Building the "Repaying Gratitude" Fund, People's Council, and the same-level finance agency. At the central level, the Steering Committee for Building the "Repaying Gratitude" Fund shall prepare the final accounts of income and expenditure and submit them to the Prime Minister and the Ministry of Finance.

c) Organize accounting and report the final accounts of income and expenditure of the "Repaying Gratitude" Fund in accordance with the current administrative and public service accounting system.

d) Inspect and approve the final accounts of income and expenditure of the lower-level "Repaying Gratitude" Fund.

đ) Propose rewards for units and individuals with outstanding achievements, and recommend handling cases of violations.

2. The Chairperson of the Steering Committee for Building the "Repaying Gratitude" Fund is the account holder of the "Repaying Gratitude" Fund.

3. The Steering Committee for Building the "Repaying Gratitude" Fund at the provincial, district, and commune levels may use the seal of the same-level People's Council, while the central-level Steering Committee for Building the "Repaying Gratitude" Fund may use the seal of the Ministry of Labor, Invalids, and Social Affairs in the activities of the "Repaying Gratitude" Fund.

Article 14. Tasks of the Standing Committee of the Steering Committee for Building the "Repaying Gratitude" Fund:

1. Direct the mobilization of support for the "Repaying Gratitude" Fund within the assigned area in accordance with the provisions of this Charter.

2. Organize and direct the implementation of the tasks of the Steering Committee for Building the "Repaying Gratitude" Fund as stipulated in Article 13 of this Charter.

3. Implement the directives of the Steering Committee for Building the "Repaying Gratitude" Fund and regularly report results to the same-level Steering Committee for Building the "Repaying Gratitude" Fund.

4. Prepare the content and agenda for meetings of the Steering Committee for Building the "Repaying Gratitude" Fund.

 

PART IV
IMPLEMENTING PROVISIONS

Article 15. Within their scope of responsibility and authority, labor, invalids, and social affairs agencies, finance agencies, and the Steering Committees for Building the "Repaying Gratitude" Fund at all levels shall be responsible for inspecting the income, expenditure, and management of the "Repaying Gratitude" Fund.

Article 16. The Steering Committee for Building the "Repaying Gratitude" Fund shall be responsible for reporting the final accounts data of the Fund of their own level to the Prime Minister (for the central-level Steering Committee for Building the "Repaying Gratitude" Fund) or to the higher-level Steering Committee for Building the "Repaying Gratitude" Fund (for the provincial, district, and commune-level Steering Committees for Building the "Repaying Gratitude" Fund) and the competent state management agency.

Article 17. Organizations and individuals who achieve outstanding results in building the "Repaying Gratitude" Fund shall be rewarded according to the general reward system of the State.

Article 18. Organizations and individuals entrusted with the task of building and managing the "Repaying Gratitude" Fund, if they violate the provisions of this Charter, shall be subject to disciplinary action or criminal liability depending on the nature and severity of the violation. In cases causing material damage, compensation must be made in accordance with the law./.

PRIME MINISTER
PRIME MINISTER
(Signed)
Phan Van Khai
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Based on 14
37/1999/NQ-HĐND Nghị quyết số 37/1999/NQ-HĐND Về việc vận động xây dựng quỹ "Đền ơn đáp nghĩa" theo Nghị định số 91/1998/NĐ-CP ngày 9/11/1998 của Chính phủ In effect 173/QĐ-UB Quyết định số 173/QĐ-UB Về việc ban hành một số quy định hỗ trợ người có công với cách mạng cải thiện nhà ở trên địa bàn tỉnh Lào Cai Expired 11/1999/TT-BLĐTBXH Thông tư số 11/1999/TT-BLĐTBXH Hướng dẫn về việc thành lập bộ phận giúp việc Ban chỉ đạo xây dựng Quỹ "Đền ơn đáp nghĩa" các cấp Expired 139/1999/QĐ-UB Quyết định số 139/1999/QĐ-UB V/v Ban hành Quy chế tổ chức, hoạt động của Ban chỉ đạo xây dựng “Quỹ đền ơn đáp nghĩa” Expired 138/1999/QĐ-UB Quyết định số 138/1999/QĐ-UB V/v Thành lập Ban chỉ đạo xây dựng “Quỹ đền ơn đáp nghĩa” Expired 21/1999/QĐ-TTg Quyết định số 21/1999/QĐ-TTg Về việc thành lập Ban chỉ đạo xây dựng, điều hành Quỹ "Đền ơn đáp nghĩa" In effect 01/2000/CT-LĐTBXH Chương trình số 01/2000/CT-LĐTBXH Về việc triển khai một số hoạt động nhân kỷ niệm 53 năm ngày thương binh liệt sĩ (27/7/1947-27/7/2000) Expired 11/1999/TT-BLĐTB Thông tư số 11/1999/TT-BLĐTB Hướng dẫn về việc thành lập bộ phận giúp việc Ban chỉ đạo xây dựng Quỹ "Đền ơn đáp nghĩa" các cấp In effect 25/2004/QĐ-UB Quyết định số 25/2004/QĐ-UB Về việc quản lý và sử dụng quỹ "đền ơn đáp nghĩa" In effect 52/2005/QĐ-UBND Quyết định số 52/2005/QĐ-UBND Về sửa đổi, bổ sung Điều 5, Điều 10, Điều 11, Điều 12, Điều 14 và Điều 15 Điều lệ xây dựng và quản lý Quỹ “Đền ơn đáp nghĩa” ban hành kèm theo Quyết định số 22/2000/QĐ-UB ngày 25/4/2000 của UBND tỉnh Quảng Nam In effect 49/1999/QĐ-UB Quyết định số 49/1999/QĐ-UB Về việc ban hành quy chế hoạt động của Ban chỉ đạo xây dựng quỹ "Đền ơn đáp nghĩa" tỉnh Nghệ An. Expired 95/1999/QĐ-UB Quyết định số 95/1999/QĐ-UB Về việc thành lập Quỹ và ban hành Qui chế xây dựng và quản lý Quỹ đền ơn đáp nghĩa In effect 39/2005/QĐ-UB Quyết định số 39/2005/QĐ-UB Về việc thành lập Ban quản lý, điều hành Quỹ "Đền ơn đáp nghĩa" của tỉnh Gia Lai In effect 37/1999/NQ-HĐND Nghị quyết số 37/1999/NQ-HĐND về việc vận động xây dựng quỹ "Đền ơn đáp nghĩa" theo Nghị định số 91/1998/NĐ-CP ngày 9/11/1998 của Chính phủ In effect
91/1998/NĐ-CP
Decree No. 91/1998/ND-CP Issuing the Charter for the Construction and Management of the "Repaying Gratitude" Fund
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