Decree 136/2024/ND-CP amend Decree 93/2019/ND-CP on the organization and operation of social funds and charity funds

DECREE

Amending and supplementing a number of articles of the Government’s Decree No. 93/2019/ND-CP dated November 25, 2019, on the organization and operation of social funds and charity funds

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Pursuant to the Law on Organization of the Government dated June 19, 2015; the Law Amending and Supplementing a Number of Articles of the Law on Organization of the Government and the Law on Organization of Local Administration dated November 22, 2019;

Pursuant to the Law on Promulgation of Legal Documents dated June 22, 2015, and the Law Amending and Supplementing a Number of Articles of the Law on Promulgation of Legal Documents dated June 18, 2020;

Pursuant to the Civil Code dated November 24, 2015;

At the proposal of the Minister of Home Affairs;

The Government hereby promulgates a Decree amending and supplementing a number of articles of the Government’s Decree No. 93/2019/ND-CP dated November 25, 2019, on the organization and operation of social funds and charity funds.

Article 1. Amending and supplementing a number of articles of the Government’s Decree No. 93/2019/ND-CP dated November 25, 2019, on the organization and operation of social funds and charity funds

1. To amend Article 3 as follows:

“Article 3. Organization and operation purposes of funds

Funds shall be organized and operate for not-for-profit purposes of supporting and promoting the development of culture, education, health, physical training and sports, science, technology, agriculture and rural areas, natural resources and environment protection, community, and charity and humanitarian activities.”.

2. To amend and supplement Clause 2, Clause 3, Clause 4 and add Clause 7 to Article 4 as follows:

a) To amend Clauses 2, 3 and 4 as follows:

“2. “Social fund”: means a funds organized and operating for not-for-profit purposes of supporting and promoting the development of culture, education, health, physical training and sports, science, technology, agriculture and rural areas, natural resources and environment protection, and community.

3. “Charity fund”: means a fund organized and operating for not-for-profit purposes of charity and humanitarian activities; supporting the remediation of incidents caused by natural disasters, fires, epidemics or accidents, and helping persons falling in difficult or disadvantaged circumstances in need of social assistance.

4. “Not-for-profit”: means that there is no main goal of seeking profit. Any profits earned in the operation of a fund are not to be divided but are used only for the activities specified in the fund’s recognized charter.”.

b) To add Clause 7 as follows:

“7. “Persons with family relationship”: include spouse; father, mother, or father-in-law, mother-in-law; natural son/daughter, son-in-law, daughter-in-law; natural brother, natural sister, brother-in-law, and sister-in-law as prescribed by law.”.

3. To amend Clauses 2 and add Clause 4 Article 7 as follows:

a) To amend Clause 2 as follows:

“2. A fund’s name must satisfy the following conditions:

a) Having its name in Vietnamese which can be translated into a foreign language in accordance with law, in compliant with the principles, purposes, scope and main fields of operation of the fund;

b) Neither being identical nor confusingly similar to previously and lawfully registered name of another fund;

c) Not contravening historical and cultural traditions as well as ethics and national fine customs;

d) Not associated with the proper names of national heroes, cultural celebrities, leaders and former leaders of the Party, State, religious and belief officials, founders of the fund, members of the fund management board and persons with family relationship with founders and members of the fund management board;

dd) Not causing misunderstandings, leading to contradictions, risks of conflicts of views and interests between beliefs, religious organizations, and ethnic communities in Vietnam; not contrary to the provisions of international treaties, agreements, and conventions to which Vietnam is a participant or a contracting party; not affecting the national interests of Vietnam.”.

b) To add Clause 4 as follows:

“4. The fund’s logo must neither be identical nor confusingly similar to previously and lawfully registered logo of another fund; It must also not contravene historical and cultural traditions as well as ethics and national fine customs. The fund’s logo must not cause misunderstandings, leading to contradictions, risks of conflicts of views and interests between beliefs, religious organizations, and ethnic communities in Vietnam; must not contrary to the provisions of international treaties, agreements, and conventions to which Vietnam is a participant or a contracting party; or affecting the national interests of Vietnam.

The fund’s logo must be registered with the competent state agency in accordance with the law on intellectual property.”.

4. To amend and supplement Point c Clause 1, Point a and Point i Clause 2 and add Points m and n Clause 2 Article 8 as follows:

a) To amend Point c Clause 1 as follows:

“c) To establish and manage its attached legal persons in accordance with the law and the fund's charter to perform tasks in accordance with the fund's principles, purposes, and fields of operation;”.

b) To amend Point a, Point i Clause 2 as follows:

“a) To submit to the management by the state agency in the sector it operates. To provide funding and support within the scope of its operations according to its charter, except for the case of participating in funding and supporting people to overcome difficulties caused by natural disasters, epidemics, fires, serious and urgent incidents in accordance with law;

i) To annually send a report on its organization, operation and finance; audit reports (if any) on the management and use of assets and finance to the competent agency as specified in Article 18 of this Decree, and same-level state management agency in charge of finance, and agency managing the sectors of its operation and send before March 31 a report to the provincial-level People’s Committee of the locality where its office is based;”.

c) To add Points m and n Clause 2 as follows:

“m) To take full responsibility for the organization, operation and management of its affiliated legal persons in accordance with the law and the charter; to reports to the competent state agency specified in Article 18 of this Decree on the establishment, organization and operation of its affiliated legal persons;

n) The fund and its affiliated legal persons must comply with the Civil Code, relevant laws and the fund's principles, purposes, scope, fields of operation, and charter when signing cooperation agreements and service contracts. To comply with the law on the organization of international conferences and seminars; the receipt, management, and use of foreign aid.”.

5. To amend Point dd Clause 1 and Clause 2 Article 11 as follows:

a) To amend Point dd Clause 1 as follows:

“dd) For a fund founding member who is a cadre, civil servant or public employees, written approval of a competent agency under regulations on power delegation for personnel management is required before the dossier is sent to a competent state agency defined in Article 18 of this Decree.”.

b) To amend Clause 2 as follows:

“2. A fund founding board shall be composed of at least 3 founding members without family relationship, including the head, deputy head and member(s).”.

6. To amend Point d Clause 2 Article 15 as follows:

“d) Personal resumes (made according to the form to this Decree) and criminal record certificates No. 01 of founding members, that are issued by a competent agency within 6 months up to the date of dossier submission, and dossiers specified in Article 11, 12 or 13 of this Decree. For founding members specified at Point dd Clause 1 Article 11 of this Decree, criminal record certificates No. 01 are not required.”.

7. To amend Clause 2 Article 17 as follows:

“2. Within 60 working days after receiving a complete and valid dossier and opinions on the grant of a fund establishment license and charter recognition paper from relevant agencies, the competent state agency specified in Article 18 of this Decree shall grant a fund establishment license and charter recognition paper. In case of refusal to grant a license, it shall reply in writing, clearly stating the reason.”.

8. To amend and supplement Article 18 as follows:

“Article 18. Competence to settle fund-related procedures

1. The Minister of Home Affairs is competent to grant fund establishment licenses and charter recognition papers; permit consolidation, merger, division, splitting-up, dissolution or renaming of funds; suspend operation of funds; permit resumption of operation of funds after suspension; recognize funds’ eligibility for operation; recognize members of fund management boards; re-grant establishment licenses; recognize modification or supplementation of the charter; expand the scope of operation; and revoke establishment licenses for:

a) Funds operating nationwide or in more than one province;

b) Funds with assets contributed by foreign organizations or individuals together with Vietnamese citizens or organizations and operating within a province.

2. Chairpersons of provincial-level People’s Committees are competent to grant fund establishment licenses and charter recognition papers; permit consolidation, merger, division, splitting-up, dissolution or renaming of funds; suspend operation of funds; permit resumption of operation of funds after suspension; expand the scope of operation of funds; recognize funds’ eligibility for operation; recognize members of fund management boards; re-grant fund establishment licenses; recognize modified or supplemented charters; and revoke establishment licenses for:

a) Funds operating within a province;

b) Funds with assets contributed by foreign organizations or individuals together with Vietnamese citizens or organizations and operating within a district or commune.

3. Chairpersons of provincial-level People’s Committees are competent to grant fund establishment licenses and charter recognition papers; permit consolidation, merger, division, splitting-up, dissolution or renaming of funds; suspend operation of funds; permit resumption of operation of funds after suspension; expand the scope of operation of funds; recognize funds’ eligibility for operation; recognize members of fund management boards; re-grant fund establishment licenses; recognize modified or supplemented charters; and revoke establishment licenses for funds operating within a district or commune; except for the cases where a foreign organization or individual contributes assets to establish the fund.

4. The receipt of dossiers for processing fund-related procedures shall be carried out directly or via postal system or online on the national public service postal or public service portals of competent state agencies specified in Article 18 of this Decree.”.

9. To amend Clauses 1 and 2 Article 19 as follows:

“1. The fund fails to comply with Clause 4 Article 14 of this Decree after obtaining an establishment license and charter recognition paper and, as a result, its establishment license and charter recognition paper are invalidated. If such failure is attributable to objective reasons, at least 15 working days before the prescribed deadline, the fund founding board shall send a request to the state agency that has granted the establishment license and charter recognition paper for extension. Extension shall be granted only once for no more than 45 working days from the date the extension document is issued by the competent agency specified in Article 18 of this Decree. Past the extension period, if the fund still fails to comply with Clause 4 Article 14 of this Decree, its establishment decision and charter recognition paper shall be invalidated.

2. Within 15 working days after the establishment license and charter recognition paper as specified at Point a Clause 1 of this Article is invalided, the competent state management agency specified in Article 18 of this Article shall issue a decision to revoke the fund establishment license.”.

10. To amend Article 20 as follows:

“Article 20. Procedures and dossiers for recognition of the funds’ modified charters, or re-grant of fund establishment licenses and charter recognition papers

1. Procedures and dossiers for recognition of the fund’s modified charter:

a) During the operations, if the fund finds it necessary to modify the fund’s charter, or at request of the competent state agency, the fund shall submit one set of dossiers to the competent state agency specified in Article 18 of this Decree. Such a dossier must comprise: A written request for recognition of the fund's modified charter; resolution of the fund management board, clearly stating the reasons for modifying the fund's charter; the draft modified charter.

b) Within 60 days after receiving a complete and valid dossier and comments from relevant agencies regarding the application for modification of the establishment license and charter recognition paper, the competent state agency specified in Article 18 of this Decree shall consider and permit the modification. In case of refusal, it shall issue a written reply clearly stating the reason.

2. Re-grant of fund establishment licenses and charter recognition papers

a) When its establishment license and charter recognition paper is lost, torn, or rumpled, a fund shall send an application for re-grant of the establishment license and charter recognition paper to the competent state agency prescribed in Article 18 this Decree, clearly stating the reason for re-grant. In case of lost, a certification of the police office is required; in case of torn or rumpled, the torn or rumpled license shall be attached.

b) Within 60 days after receiving a valid application, the agency having licensed the establishment of the fund shall re-grant the establishment license and charter recognition paper, clearly indicating the number of the re-grant and the serial number of the previously granted establishment license, state the reason if the re-grand denied.”.

11. To amend Article 21 as follows:

“Article 21. Conditions, dossier and procedure for expansion of scope of operation of funds

1. Conditions for expansion of scope of operation of a fund:

a) Not changing the fund's operation guidelines, purposes and major operation areas;

b) Meeting the conditions on name; assets, finance; founding members as prescribed in this Decree.

2. A dossier for expansion of scope of operation of a fund:

a) Application for operation expansion.

b) Draft charter of the fund(s);

c) Documents of the founding board; resolutions of the fund management board regarding the expansion of operation scope of the fund;

d) Documents proving contributed assets under Article 14 of this Decree;

dd) In case of adding founding members: Dossiers as prescribed in Article 11 of this Decree, personal resumes (made according to the form to this Decree) and criminal record certificates No. 01 of founding members, that are issued by a competent agency within 6 months up to the date of dossier submission. If the founding members are cadres, civil servants and public employees obtaining written approval from the competent agency according to regulations on officer management decentralization, criminal record certificates No. 01 are not required;

e) Report on the organization and operation of the fund and the direction of the fund's operations when the scope of operations is expanded; report on the management and use of the fund's assets and finances; audit report (if any) on the management and use of the fund's assets and finances; plan to resolve assets, finances and employees when the scope of operations of the fund is expanded.

3. Within 60 days after receiving a complete and valid dossier, and comments from relevant agencies regarding the expansion of the fund's operation scope, a competent state agency specified in Article 18 of this Decree shall grant a fund establishment license and charter recognition paper. In case of refusal, it shall issue a written reply clearly stating the reason.

3. After the fund is permitted for expanding its operation scope by the competent state agency specified in Article 18 of this Decree, it shall announce the expansion of its operation scope, certification of funds’ eligibility for operation and recognition of members of the fund management board in accordance with Articles 22, 24 and 25 of this Decree.”.

12. To amend Point b Clause 2, Clause 4 and add Clause 5 to Article 25 as follows:

a) To amend Point b Clause 2, Clause 4 as follows:

“B) The list, addresses, telephone numbers, personal resumes (made according to the form to this Decree) and criminal record certificates No. 01 of members of the fund management board, that are issued by a competent agency within 6 months up to the date of dossier submission. For cadres, civil servants and public employees participating in the fund management board, retired persons approved by the competent authority according to the regulations on decentralization of officer management to be nominated to be elected the chairperson of the fund management board, no criminal record certificate No. 01 is required.

For members of the fund management board who are foreigners, their personal resumes certified by a competent agency of the countries of their citizenships, that have been translated and consularized, shall be provide.

4. In the course of operation, upon change or addition to the members of the fund management board, or the expiration of the fund management board’s term of operation, the fund shall send a document and dossier of request to the competent state agency specified in Article 18 of this Decree for recognition of the fund management board's members, including:

a) A document stating the reason for change or addition of the fund management board's members, or recognition of the fund management board for the next term;

b) Documents as prescribed at Point b Clause 2 Article 25 this Decree;

c) Documents on election of the fund management board's members, documents on election of the titles of chairperson and vice chairperson of the fund management board;

d) In case of recognition of the fund management board for the next term: Document of the fund's founding board nominating the fund management board; in case the founding member does not nominate, there must be a document of the fund management board of the previous term electing the fund management board of the next term; report summarizing the term of organization and operation of the fund; report on the management and use of assets and finances of the fund during the term and audit report (if any) on the management and use of assets and finances of the fund during the term as prescribed by law.”.

b) To add Clause 5 as follows:

“5. Within 60 working days after receiving a valid dossier and comments from relevant agencies regarding the recognition of the fund management board, the competent state agency specified in Article 18 of this Decree shall issue a decision recognizing new members of the fund management council due to change or addition of its members, or recognizing the fund management board for the next term. In case of refusal, it shall issue a written reply clearly stating the reason.”.

13. To amend Clause 1 Article 26 as follows:

“1. The fund management board is the fund management body which, in the name of the fund, decides on and exercises the fund’s rights and performs the fund’s obligations; all members must have full civil act capacity and no previous criminal convictions. The fund management board consists of at least 3 members, including the chairperson, vice chairpersons and members without family relationship, in which at least 51% of the members are Vietnamese citizens. The term of operation of the fund management board shall be prescribed by the fund’s charter, which must not exceed 5 years, from the date the competent state agency specified in Article 18 of this Decree issues the recognition decision.

The fund management board shall be nominated by the founding board. In the absence of a nomination from the founding board, the fund management board of the previous term shall elect the fund management board of the next term. Within 90 days before the end of the term, the fund must complete the valid dossier and procedures for recognition of the management board and send them to the competent state agency specified in Article 18 of this Decree for recognition. The fund management board of the previous term shall run the fund until the decision on recognition of the fund management board of the next term is issued.”.

14. To add Clause 3 Article 33 as follows:

“3. Within 30 days from the date on which the fund sets up its legal person as prescribed, the fund shall send a report dossier to the competent state agency specified in Article 18 of this Decree. Such a dossier must comprise:

a) A decision on setting up a legal person (original) and a copy of the operation license;

b) Copies of the charter of regulations on organization and operation of the legal person; decision on appointing the head of the legal person.”.

15. To amend Clause 3 Article 36 as follows:

“3. The receipt and use of non-refundable aid not belonging to official development assistance (ODA) from foreign agencies, organizations and individuals must comply with the law on management and use of non-refundable aids.”.

16. To amend Clause 2 Article 37 as follows:

“2. Norms of fund management expenses:

a) The management board of a fund shall specify a rate of fund management expenses from the fund’s assets and finances which, however, must not exceed 10% of the fund’s total expenditure in the year of the fund for sponsor or support projects and programs according to the fund's charter and law regulations of laws (excluding donations in kind, state donations for the provision of public services and implementation of scientific research projects and target programs and schemes ordered by the State, and donations with clearly indicated money amounts and recipients);

b) Fund management expenses that are not used up by the year end may be carried forward to the subsequent year for further use under regulations.”.

17. To add Clause 5 Article 39 as follows:

“5. Consolidation, merger, division, splitting-up and dissolution of funds upon changing administrative units:

a) For a fund operating within in the province, district or commune that has any changes in terms of administrative unit due to consolidation, merger, division, or splitting-up, the fund management board shall consider deciding on consolidation, merger, division, splitting-up or dissolution according to the new administrative unit, and send a dossier to the competent state agency of the new administrative unit in accordance with Clauses 2 and 3 Article 18 of this Decree. The dossier shall be compiled in accordance with Clause 3 Article 39 of this Decree;

b) Within 60 days from the date of receiving the valid dossier and comments from relevant agencies, the competent state agency of the new administrative unit as prescribed in Clause 2 or Clause 3 Article 18 of this Decree shall consider deciding on permitting the consolidation, merger, division, splitting-up or dissolution of the fund.”.

18. To amend Points b, dd, h and add Point i Clause 1 Article 40 as follows:

a) To amend Points b, dd and h Clause 1 as follows:

“b) Violating the State’s regulations on management of assets and finance; management and use of foreign aids, or violating other law regulations as requested by the competent state agency.

dd) Failing to commence operation for 1 consecutive years; failing to sponsor or support according to the fund’s charter for 1 year.

h) Failing to fulfill obligations specified at Point a, b, c, dd, e, g, l, or m Clause 2 Article 8 of this Decree, or Clause 1 Article 26 or Clause 1 Article 49 of this Decree.”.

b) To add Point i Clause 1 as follows:

“i) Systematically reporting incomplete or incorrect information related to the fund’s operations (including organizations with legal status affiliated to the fund).”.

19. To add Article 44a as follows:

“Article 44a. Handling of violations

Anyone who violates the regulations on fund establishment, takes advantage of the fund's name to organize and operate illegally; takes advantage of his/her position and power to establish a fund and manage the organization and operation of the fund in contravention of this Decree shall, depending on the nature and seriousness of the violation, be subject to disciplinary action, administrative sanctions or criminal prosecution in accordance with the law. In case of causing material damage, compensation must be paid in accordance with the law,”.

20. To amend and supplement Article 45 as follows:

“Article 45. Responsibilities of the Ministry of Home Affairs

1. To formulate and submit for promulgation of legal documents on funds.

2. To propagate, disseminate and guide ministries, branches, localities, funds, organizations and citizens to implement the law on funds.

3. To exercise its competence provided in Clause 1 Article 18 of this Decree; to consult in writing ministries and relevant sectors related to the organization and operation of funds when settling fund-related procedures falling within the competence of the Minister of Home Affairs.

4. To assume the prime responsibility for, and coordinate with other ministries and ministerial-level agencies in, performing the state management of the organization and operation of funds.

5. Providing training and professional guidance for cadres and civil servants performing state management work on funds and people working at funds.

6. To inspect and examine the compliance with the law on funds, and inspect the implementation of the funds’ charters according to the Minister of Home Affairs’ functions and tasks; except for those belonging to the functions, tasks and state management competence of ministries, ministerial-level agencies, and operation of organizations with legal status affiliated to the funds.

7. To commend and reward or propose competent authorities to commend and reward funds, organizations and individuals with achievements in fund activities under law.

8. To resolve complaints, denunciations and handle violations related to administrative decisions of the Ministry and public service activities of cadres and civil servants in organizations under the Ministry in accordance with the law on complaints and denunciations.

9. To approve aid amounts, inspect and supervise the reception, management and use of aid by funds licensed for establishment by the Ministry of Home Affairs, and recognize the fund’s charter in accordance with the law.

10. To review the organization, operation and management of funds for reporting to the Prime Minister.

11. To develop, operate and manage the database on funds; update the database on funds operating nationwide or inter-provincially.

12. To perform other duties in accordance with laws.”.

21. To amend and supplement Clause 2 Article 46 as follows:

“2. The Ministry of Finance shall inspect, examine, resolve, fill complaints and denunciations, and handle violations on financial management for fundings sponsored by the state budget (if any) in accordance with Clause 3 Article 35 of this Decree; the compliance with the law on taxes and accounting regime.”.

22. To amend and supplement Article 47 as follows:

“Article 47. Responsibilities of ministries and ministerial-level agencies for funds operating in the sectors under their management

1. To be in charge of state management of funds in the fields under the state management of ministries and ministerial-level agencies in accordance with laws. To organize to collect opinions of the funds to perfect regulations on sector-based state management.

2. To participate in giving written comments on contents relating to the state management sectors of ministries, ministerial-level agencies with competent state agencies when processing fund-related procedures.

3. To guide or create favorable conditions for funds to participate in activities in the sectors under the state management of ministries and branches; to issue operation registration certificates or operation licenses to legal persons affiliated to funds (if any), and strictly manage such funds in accordance with laws.

4. To collect opinions from the Ministry of Home Affairs and competent state agencies before issuing operation registration certificates or operation licenses to legal persons affiliated to funds in accordance with laws.

5. To commend and reward or propose competent authorities to commend and reward funds, organizations and individuals with achievements in fund activities, relating to sectors under the state management of ministries and ministerial-level agencies under law.

6. To inspect and examine operations of funds in the state management sectors, including legal persons affiliated to funds licensed for operation by the ministries or branches; handle, suspend and revoke operation registration certificates or operation licenses for legal persons affiliated to funds, or propose the competent state agencies to handle violations (if any) in accordance with laws.

7. To resolve complaints, denunciations and handle violations related to administrative decisions of ministries, ministerial-level agencies and public service activities of cadres and civil servants in units under ministries and ministerial-level agencies, that are related to funds, in accordance with the law on complaints and denunciations.

8. On an annual basis, to summarize and report the Ministry of Home Affairs the funds’ operation under the specialized management in the main operation sectors of the funds.

9. To coordinate in develop and operate the database on funds operating nationwide or inter-provincially.

10. To perform other duties in accordance with laws.”.

23. To amend and supplement Article 48 as follows:

“Article 48. Responsibility of provincial-level People’s Committees

1. To propagate, disseminate and guide departments, branches, People's Committees of districts, communes, funds, organizations and citizens in localities to implement the law on funds.

2. To manage, inspect and examine the compliance with the law on funds, and fund's charter, organization and operation of funds operating within the province, and propose to handle violations (if any) against branches and representative offices of funds operating nationwide or inter-provincially, that are located in localities.

3. To direct departments, branches, People's Committees of districts and communes in managing funds.

4. To provide training and professional guidance for cadres and civil servants performing state management work on funds in localities and people working at funds.

5. To commend and reward or propose competent authorities to commend and reward funds, organizations and individuals with achievements in fund activities in localities under law.

6. To provide regulations, instructions and create favorable conditions to support funds’ activities in localities.

7. To resolve complaints, denunciations and handle violations related to administrative decisions of provincial-level People’s Committees and public service activities of cadres and civil servants of units under provincial-level People’s Committees, that are related to funds, in accordance with the law.

8. On annual basis, to summarize and report the Ministry of Home Affairs the implementation, operation and management of funds operating within the province, district or commune, including operation of branches and representative offices of funds operating nationwide or inter-provincially, that are located in the locality.

9. To inspect and examine the compliance with the accounting law; inspect activities relating to finance, assets, resolve complaints and denunciations, handle violations relating to assets, finance and accounting of funds operating within the province.

10. To update the database on associations according to management decentralization; coordinate in developing, operating and managing the database on associations operating within the province, district or commune.

11. Chairpersons of provincial-level People’s Committees shall implement according to their competence in accordance with Clause 2 Article 18 of this Decree.

12. To perform other duties in accordance with laws.”.

24. To add Article 48a as follows:

“Article 48a. Responsibility of district-level People's Committees

1. To manage, inspect and examine the compliance with the law on funds and charters of funds operating within the district or commune.

2. To inspect activities relating to finance, assets, resolve complaints and denunciations, handle violations relating to assets, finance and accounting of funds operating within the district or commune.

3. To commend and reward or propose competent authorities to commend and reward funds, organizations and individuals with achievements under law.

4. To resolve complaints, denunciations and handle violations related to administrative decisions and public service activities of cadres and civil servants of organizations under district- and commune-level People’s Committees in accordance with the law.

5. On an annual basis, to summarize and report provincial-level People’s Committees the organization, operation and management of funds operating within the district or commune.

6. To update the database on funds according to management decentralization; coordinate in developing, operating and managing the database on funds operating within the district or commune.

7. Chairpersons of district-level People’s Committees shall implement according to their competence in accordance with Clause 3 Article 18 of this Decree.

8. To perform other duties in accordance with laws.”.

Article 2. Supplementing, replacing and annulling a number of words and phrases of the Government’s Decree No. 93/2019/ND-CP dated November 25, 2019, on the organization and operation of social funds and charity funds

1. To add the word “districts” after the phrase “Chairperson of People's Committees of provinces” in Clause 1 Article 22, Point dd Clause 3 and Point b Clause 5 Article 41.

2. To replace the phrase “30 working days” with the phrase “60 days” in Clause 3 Article 20, Clause 3 Article 25, Point b Clause 2 Article 39; replace the phrase “15 working days” with the phrase “60 days” at Point c Clause 4 Article 39, Clause 2 and Clause 4 Article 40, Points a and b Clause 5 Article 41; replace the phrase “temporarily suspend” with the phrase “suspend for a period of time” in Clause 5 Article 40; replace the phrase “Head of the inspection board” with the phrase “Head of the control board” at Point c Clause 3 Article 41; replace the phrase “person in charge of accounting” with the phrase “chief accountant” at Point d Clause 3 Article 26, Article 29, Clause 3 Article 41; and replace the phrase “provide” with the phrase “support” in Clause 3 Article 35.

3. To annul the word “borrowing” at Point b Clause 3 Article 26; and the phrase “failing to reach the level of capital disbursement prescribed in this Decree” at Point b Clause 4 Article 41.

Article 3. Promulgation and instruction of forms

1. List of forms:

a) List of forms for documents applicable to funds and relevant organizations and individuals (Appendix I);

b) List of forms for documents applicable to competent state management agencies (Appendix II).

2. Form and technique for presentation of documents in accordance with the law on clerical work.

Article 4. Implementation provisions

1. This Decree takes effect from December 10, 2024.

2. Transitional provisions

a) If the fund’s charter has been recognized by the competent state management agency before the effective date of this Decree, at the end of the term of the fund management board as prescribed in its charter, the fund shall modify the charter and send the competent state management agency for consider recognizing the fund's charter in accordance with Decree No. 93/2019/ND-CP and this Decree;

b) In case one member of the fund management board is a person with family relationship, who has been recognized by the competent state management agency before the effective date of this Decree, such person may continue to act as the fund management board's member until the end of his/her term.

3. The Minister of Home Affairs’ Circular No. 04/2020/TT-BNV dated October 13, 2020, detailing and guiding a number of articles of the Government’s Decree No. 93/2019/ND-CP of November 25, 2019, on the organization and operation of social funds and charity funds, and the Minister of Home Affairs’ Circular No. 18/2023/TT-BNV dated December 8, 2023, partially repealing regulations of the Minister of Home Affairs’ Circular No. 04/2020/TT-BNV dated October 13, 2020, detailing and guiding a number of articles of the Government’s Decree No. 93/2019/ND-CP of November 25, 2019, on the organization and operation of social funds and charity funds, cease to be effective from the effective date of this Decree.

4. Ministers, heads of ministerial-level agencies, heads of government-attached agencies, chairpersons of People’s Committees of provinces and centrally-run cities, and related organizations and individuals shall be responsible for the implementation of this Decree.

* All Appendices are not translated herein.