Decree 91/1998/NĐ-CP

Decree No. 91/1998/ND-CP of November 9, 1998 promulgating the Regulation on the setting up and management of gratitude funds

The Regulation on the setting up and management of gratitude funds promulgated together with this Decree stipulates the subjects that are mobilized to support the funds; the fund use purposes; the organization and management of the funds.

The gratitude funds shall be set up throughout the country on the basis of mobilizing the voluntary contributions from organizations and individuals, in order to join the State in taking care of revolutionaries, fallen heroes and their families, war invalids and sick soldiers, resistance war activists and people with meritorious services to the revolution.

The gratitude funds shall not be included in the State budget. They shall be subject to the accounting and reporting regime applicable to the non-business administrative units prescribed in Decision No.999/QD-TC-CDKT of November 2, 1996 of the Minister of Finance. The gratitude funds shall not provide loans for profits, the fund remainder shall be carried forward to the next year.

The contributions to the gratitude funds shall be mobilized once every year on the occasion of the day of fallen heroes and war invalids (July 27th). Organizations and individuals may contribute to the funds once or many times a year.- (Summary)