What purposes can the charity fund be used for?

Lawyer Ho Thu Trang, YouMe Law Company Limited answers:

Article 38 of Decree No. 03/2026/ND-CP on the organization and operation of Social Funds and Charity Funds (effective from March 1, 2026) stipulates the use of funds as follows:

1. Funding for programs and projects in accordance with the principles, purposes, fields of operation and scope according to the fund's charter. Funding under the authorization of individuals and organizations and implementing sponsorship projects with addresses according to the provisions of law. Funding for organizations and individuals in accordance with the purpose of the fund.

2. Regarding the mobilization, reception, distribution and use of voluntary contributions to support people overcoming difficulties caused by natural disasters, fires, serious incidents, and patients with critical illnesses, it shall be implemented in accordance with the law on mobilization, reception, distribution and use of voluntary contributions to support people overcoming difficulties caused by natural disasters, fires, serious incidents, and patients with critical illnesses.

3. The receipt and use of non-refundable aid that does not belong to official development support of foreign agencies, organizations, and individuals for the fund shall be implemented in accordance with legal regulations on the management and use of non-refundable aid capital.

4. Expenses for performing tasks assigned in Clause 3, Article 37 of this Decree according to legal regulations on the state budget.

5. Expenses for fund management activities.

6. Buy government bonds, deposit savings for idle funds (excluding state budget funds, if any).

7. Expenses for performing service provision activities or other activities according to legal regulations and the fund's charter.

Thus, from March 1, 2026, the charity fund can be used for the above purposes.

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