Legal regulations on charity activities in China and some implications for VietNam laws

Charity is an activity of mobilizing society's resources for welfare and non-profit purposes. This is also an activity to show the spirit of solidarity and mutual love in accordance with the tradition of the VietNamese nation. However, charity is also a sensitive issue, creating conflicting opinions in society. Therefore, there is a need for a complete legal framework to regulate this issue. In China, philanthropy is also an activity in line with the traditions of the Chinese nation, but this activity is formal, professional, and charities are highly accountable, than VietNam. This is the result of the institutionalization and building of a complete legal framework for the Charity Act since 2016. This shows that China is one step ahead of VietNam in terms of legislative level in matter of charity. Besides, China is a country with a relatively close legal and cultural tradition to VietNam, so this is a good reference channel for VietNam's legislative issues. Within the scope of the article, the authors introduce the background of the 2016 China Charity Law, on the basis of which there is a comparison with the social context of VietNam today. At the same time, the authors analyze some main and outstanding contents of the 2016 China Charity Law to show the perfection of the legal regulations in this country, besides the authors introduce, analyse the current provisions of VietNamese law on charity and calling out some policy implications for VietNamese law. The authors introduce the background of the 2016 Chinese Charity Law, on the basis of which there is a comparison with the social context of VietNam today. At the same time, the authors analyse some main and outstanding contents of the 2016 China Charity Law to show the perfection of the legal regulations in this country, besides the authors introduce, analyse the current provisions of VietNamese law on charity and calling out some policy implications for VietNamese law. The authors introduce the background of the 2016 Chinese Charity Law, on the basis of which there is a comparison with the social context of VietNam today. At the same time, the authors analyze some main and outstanding contents of the 2016 China Charity Law to show the perfection of the legal regulations in this country, besides the authors introduce, analyse the current provisions of VietNamese law on charity and calling out some policy implications for VietNamese law.

economy with a total value of 107 billion Yuan, 3.5 times higher than in 2007; 37.1 billion Yuan has been raised from public welfare funds and lotteries, up 4.2% from 2007 3 .The strong development of the field of charity and fundraising for the purpose of public welfare shows that this is an area that needs to be adjusted and managed by the state with a unified law.Because in addition to the impressive achievements of philanthropy, there are also scandals, which lead to a decline in public trust in charities, charity fundraising activities, in addition to suspicions.suspicions about the issue of charities related to corruption of officials in the Chinese government 4 .From the above situation, at the 11th National People's Congress, some local governments such as Guangdong, Shanghai, Beijing, Huanan... have called for the legalization of the char-

Science & Technology Development Journal -Economics -Law and Management 2023, ():1-12
ity sector to unify managed according to the motto "from limitation and control to support and encouragement of non-profit organizations" towards mobilizing untapped potential social resources to serve the government's public welfare goals 5 .
April 2016, After a long wait, the 12th National People's Congress of the People's Republic of China officially passed the Charity Law (Charity Law 2016).This Law includes 12 Chapters 112 Articles, it acts as a tool to manage and regulate charitable activities, in addition, some definitions have also been codified such as "charity fundraiser", "charity fund", "disclosure of information".The introduction of the 2016 Law on Charity, which is evaluated by researchers and policy experts, will open up a space for public fundraising for NGOs, "break the monopoly in public fundraising and create create competition in charity fundraising" 6 .In addition, the Law is believed to help reallocate China's philanthropic resources through the liberalization of charity fundraising 7 .
VietNam is a country with a distinctive culture influenced by China, derived from the geographical location and development history of the two countries.
The legal systems of the two countries also have certain similarities.In the current social context, charity fundraising activities in VietNam also pose many issues that need to be considered and evaluated.The starting point of charity activities is from our nation's tradition of mutual love and affection.thisis also an activity that has the potential to mobilize great resources in society for humanitarian purposes, but also potentially leads to the risk of social conflict.In Viet-Nam, the historic flood of 2019 that took place in the central region of VietNam can be considered as the year marked by charitable activities and charity fundraising, when individuals organize fundraising (in their own name), including individuals calling for up to 150 billion Dong 8 , but this is only the tip of the iceberg when many other individuals and organizations are also calling for charity during this time.This is also consistent with Cimigo's research conducted in VietNam showing that more than 50% of the surveyed people have done charity within 12 months, 75% are willing to support charity with money 9 .But the flip side of this humane activity is the controversy about the lack of transparency of individuals doing charity activities, fundraising, and the allocation of money, which also makes VietNamese society divided into two poles clearly support and not support, potentially risking social conflict.In addition, this is also the cause of the decline in public trust in philanthropic individuals and organizations, which in the long run will affect the mobilization of resources in society for the purposes of public welfare when the public doubts 89 the transparency of charitable activities and fundrais-90 ing.

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Through the above analysis, it can be seen that the 92 current social situation of VietNam and the context 93 before China's 2016 Charity Law was born have sim-94 ilarities.Therefore, it is necessary to study the out-95 standing contents of the 2016 China Law on Charity, 96 thereby providing suggestions for legislative activities 97 in VietNam towards the unified management of char-98 itable activities transparently and efficiently.China's Volunteer Service Development Index Report 2016 shows that, at present, China's volunteer service has three main characteristics.First, the per capita volunteer service time and the percentage of professional volunteer service have increased significantly.Second, based on regional comparisons, Beijing and the provinces in East China have a higher index of volunteer service development than elsewhere.Third, China has increased the number of inputs for volunteer service information collection 10 .

RESEARCH METHODS
Currently, the resource registration system has been applied to volunteers in China.Volunteers can register their identification, service skills, length of service, contact information and other basic personal information through the volunteer service information system run by the Ministry of Home Affairs of the State Council of the People's Republic of China for Development.In addition, volunteers can also register through volunteer service organizations.
As of January 25, 2021, according to the statistics of the Ministry of Internal Affairs of China, the number of people registered in the national volunteer service system has exceeded 190 million people 11 .There were more than 14,000 registered volunteer service organizations and 2.5 billion hours of volunteer service time recorded between 2016 and 2020.

c. Donations and Charity Fundraising
Article 34 of the 2016 Law on Charity defines "charitable contributions" as voluntary and unpaid activities performed by natural, legal and other organizations to raise property for charitable purposes.Article 21 of the 2016 Law on Charity stipulates that "charity fundraising" includes public fundraising activities aimed at the whole society, as well as targeted fundraising activities aimed at specific recipients.
The 2016 Law on Charity also stipulates that the property used for donation must be legal property that the donor has the right to dispose of, including currency, physical property, buildings, securities, equity, intellectual property rights and other tangible and intangible property.Property and goods used for charitable contributions must have a use value and must comply with standards such as safety, health and environmental protection.In case the donated property is a product of the enterprise, the enterprise must be responsible for the quality of the product in accordance with thropists donated more than RMB 100 million each.)265 However, it is the Chinese people who are at the core 266 of the total amount of individual donations, reach- projects, providing an average of nearly 100,000 yuan per project 13 .

d. Charitable trusts
According to the China Charity Foundation Development Report 2022, the number of recorded charitable trusts in China has reached 1,184 at the end of 2022, with a net asset value exceeding 5.16 billion yuan.(767.7 million USD).According to the report, 392 new charitable trusts have been applied for by 2022 -a record high of 76.24% year-on-year, signaling China's acceleration in charitable trust development 14 .
Besides quantity, the quality of trusts has also improved, according to the report, with an increasing number of base trusts, more diverse needs and purposes, and more standardized charity fund management.
Charitable funds continue to benefit society, covering a wide range of areas and themes in philanthropy.While education and poverty alleviation remain the areas of greatest interest, shared prosperity and rural revitalization have also received a larger inflow of money.In addition, trust companies and charities continue to explore more innovative approaches, such as expanding source channels and diversifying types of trustees.

Features of Charitable Trusts
"Charity trust fund" under Article 44 is a trust of the public interest, which is the trustor legally entrust their assets to the trustee for charitable purposes, and the trustee, according to the wishes of the trustor and on behalf of the trustor, manages and disposes of the property to perform charitable activities.The general structure of a charitable trust is shown in Figure 1.
From the above definition, it can be seen that a charitable trust will have many characteristics, in which these funds operate for charitable purposes the most important feature.Accordingly, Article 3 of the Law on Charity 2016 defines charitable purposes as activities for the public benefit carried out voluntarily by natural, legal persons or organizations through the donation of property, provision of services, etc. or other forms, including: (1) help the poor; (2) helping the elderly, orphans, sick, disabled and special care; (3) relief damage caused by natural disasters, accidents, public health incidents and other emergencies; (4) promote the development of education, science, culture, health, sports and other causes; (5) prevent and reduce pollution and other public hazards, while protecting and improving the natural environment;    Trustees play an important role in charitable trusts.

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The trustee can only be a charity or a trust company.

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A charity is a legal entity registered or recognized as a charity under the provisions of the Word Law.The trust company is a professional financial institution approved by the China Banking Regulatory Commission (CRC) and currently works with trusts.
Charities and trusts differ in their roles as trustees: (i) the two types of organizations are legal entities with different legal status; (ii) They are regulated by different regulatory bodies.If the trust company acts as a trustee of a charitable trust, it will be subject to supervision by the Ministry of Internal Affairs and the China Banking Regulatory Commission.If a charity acts as a trustee of the charity, it is also supervised by the Ministry of the Interior, but in a different department; (iii) Both have their own advantages.Charities excel at undertaking charitable projects and amassing social influence, while trusts perform better at managing assets.Therefore, Trust companies are often employed as investment managers for the charity, while charities often act as trustees.Nonprofits are often employed as project executors in cases where trust companies are serving as trustees.
The beneficiary can be a natural person, legal person or organization and the trustee may not designate any person with an interest in relation to the trustee or the trustee as the beneficiary.

Disclosure of information about charity activities
Article 69 (1) of the 2016 Charity Law provides that government agencies from the district level and above will establish a system of charity information collection and disclosure.The Departments/Departments of Home Affairs will publish charity information to the public in a timely manner through a unified information platform, as well as provide a free charity disclosure service.Charities and their trustees will be required to disclose charity information on the platform specified above.The law also provides that these governments are responsible for the collection and disclosure of charitable information.All of the above obligations will be performed by the respective Department/Department of Home Affairs together with the charities and its trustees.
Charity information collection and disclosure systems involve coordination between Departments of Home Affairs, Bureau of Statistics and other relevant government agencies.These systems not only help regulate and guide the disclosure of information by charities, but also ensure their transparency.Once a system for collecting and disclosing charity information is in place, the Departments/Departments of Home Affairs will begin to build the necessary foundation for charity information disclosure.They have built disclosure

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Financial accounting reports of charities with public fundraising information must be audited (Article 72).Charities with public donation certificates must periodically publicize their fundraising and charitable projects.In case the crowdfunding period exceeds 6 months, specific instances of public fundraising must be reported at least every 3 months and after the fundraising is over, the fundraising summary will be published within 3 months.In case the implementation period of a charity project is over 6 months, the project implementation report must be reported at least once every 3 months and after the project is finished, the overall situation of implementation and use of funds must be publicly disclosed.donated property within 3 months (Article 73).In addition, the charity organization, the trustee of the charity fund is responsible for informing the beneficiary of information such as the amount of the donation, the working process, and the working regulations (Article 75).
Information that the 2016 Law on Charity requires Departments/Departments of Home Affairs and other relevant agencies to ensure timely disclosure: (1) Registration information of the charity; (2) Charity trust records; (3) List of charities eligible for crowdfunding; (4) List of charities eligible to receive pre-tax receipts for their public benefit donations; (5) Details of preferential tax rates, financial support, subsidies and other incentives for charitable activities;  Where charities violate the provisions of this law by disclosing State secrets or trade secrets, they will be sanctioned in accordance with relevant laws.Where a charity organization violates the above regulations and earns illicit profits, the civil service agency has the right to confiscate it; the person directly in charge and other directly responsible persons shall be fined from 20,000 to 200,000 Yuan.
In case the initiation of donation activities involves one of the following acts, the Department/Department of Home Affairs will warn and order the suspension of donation activities; the illegally solicited property is required to be returned to the donor; where it is difficult to return, the Department/Department of Home Affairs collects it and transfers it to other charity organizations for charity; Relevant organizations and individuals shall be fined from 20,000 to 200,000 yuan: (1) An organization or individual that is not eligible for public fundraising raises public funds; (2) misinformation or other means have been used to mislead or instigate fundraising goals; (3) Set targets or indirect targets for units or individuals; (4) Obstructing public order, production and business or people's lives.
In the event that charities fail to issue donors with a receipt for their contributions in accordance with the law, fail to provide volunteers with records of volunteering activities in accordance with the law, or fail to respond in a timely manner.Timely and actively for the donor, the Department/Department of Home Affairs will issue a warning and request repair within a certain period of time; and if the repair is not done within the specified time, the operation is temporarily suspended.
In case a charity commits fraud for tax gain, the tax authority shall investigate and handle it in accordance with law; In serious cases, the Department/Department of Home Affairs revokes the registration certificate and makes a public announcement.When charities engage in or sponsor activities that jeopardize national security or the public interest, the relevant authorities will investigate and make decisions in accordance with the law, and the Department/Department of Home Affairs will revoke the certificate of registration and make a public announcement.
In case the charity trustee has one of the following cases, the Division/Department of Home Affairs shall warn and order rectification within the prescribed 27, 2021 on mobilizing, receiving, distributing and using voluntary contributions from domestic and foreign organizations and individuals to assist in overcoming difficulties due to natural disasters, epidemics and incidents; support patients with critical illnesses.Through the two documents mentioned above, it can be seen that there is no limitation on subjects participating in volunteer activities, be it social funds, charity funds or individuals and organizations with full civil act capacity.can conduct mobilization activities, distribute relief.So, the establishment and construction of social funds and charity funds will be governed by Decree No. 93/2019.Meanwhile, the process of organizing and mobilizing the distribution of money and aid goods will be governed by Decree 93/2021.However, the scope of regulation of Decree 93/2021 only revolves around epidemics including: Human infectious diseases specified in Article 3 of the Law on Prevention and Control of Infectious Diseases 2007; animal diseases specified in Clause 8, Article 3 of the Law on Veterinary Medicine in 2015 and plant pests and diseases that are declared epidemics according to the provisions of Clause 1, Article 17 of the Law on Plant Protection and Quarantine 2013; Incidents are situations caused by natural disasters or human-caused conditions specified in Clause 1, Article 3 of Decree No. 30/2017/ND-CP dated March 21, 2017 of the Government on regulations on organization and operation of emergency response services.incident deputy, natural disasters and search and rescue and patients with fatal diseases are patients suffering from diseases on the list of dangerous diseases prescribed by the Ministry of Health (Article 3, Decree 93/2021).From the above regulations, it can be seen that in addition to the cases mentioned above, other charitable activities and donations are not covered by this document, so the cases are outside the scope of Decree 93/2021.will be governed by the common law Civil Code 2015.Decree 93/2021 has developed a relatively complete legal framework for mobilizing and distributing money for charity purposes.In which, volunteering activities are carried out on a voluntary basis to support activities to help overcome the consequences of good ears and diseases, and to support patients of critical illnesses.This is also an activity that is honored and encouraged to create favorable conditions for individuals and organizations to operate (Article 4, Decree 93/2021).This regulation shows the consistent view of our Party and State.On the issue of volunteering, it is to honor and create a favorable legal corridor for literary activities, in accordance with the nation's moral tradition.But besides that, Decree 93/2021 also ity Funds, and the Red Cross Law 2008, the Viet- comply with the financial reporting regime, publicity.transparency in its operations.In addition to being regulated by Decree 93/2021, the activities of organizations are also regulated by other relevant documents such as Decree 93/2019 for Social Funds, Charity Funds, and the Red Cross Law.2008, the Viet-Nam Fatherland Front Law 2015...The contents of these documents all have requirements on publicity, transparency and accountability.distribution when these organizations must comply with the financial reporting regime, publicity and transparency in their operations.In addition to being regulated by Decree 93/2021, the activities of organizations are also regulated by other relevant documents such as Decree 93/2019 for Social Funds, Charity Funds, and the Red Cross Law 2008, the VietNam Fatherland Front Law 2015...The contents of these documents all have requirements on publicity, transparency and accountability.distribution when these organizations must comply with the financial reporting regime, publicity and transparency in their operations.In addition to being regulated by Decree 93/2021, the activities of organizations are also regulated by other relevant documents such as Decree 93/2019 for Social Funds, Charity Funds, and the Red Cross Law.2008, the VietNam Fatherland Front Law 2015...The contents of these documents all have requirements on publicity, transparency and accountability.
For donations, distribution and use of voluntary contributions of individuals are specified in Section 2. This is a remarkable content because charity activities of individuals have appeared a series of shortcomings from the perspective of legal and social, eroding public trust in charitable activities and potentially profiting from this activity 16 .In particular, the Decree sets out certain requirements for individuals calling for charity, these requirements (associated with responsibilities) revolve around the purpose of ensuring transparency, publicity as well as ensuring the process of charity.supervision of State agencies and society for individual activities calling for charity.The following requirements can be mentioned: the responsibility to notify in the media and the People's Committee of the commune (in writing) where the individual resides about the purposes, scope, methods and forms of advocacy., receiving account (for money), receiving location (for in-kind), time of distribution commitment for all sources of conditional and unconditional con-

Some policy implications for VietNam
According to the study presented above, Vietnam In VietNam, it is estimated that there are millions of small and medium-sized voluntary organizations operating in the gray area 17 , in addition, in VietNam today, along with the traditional way of doing charity, there have appeared many new methods and tools for charity such as social enterprises, impact investing, online fundraising, admin social… 18 .In addition, some predict that when income increases, people will be more interested in the issue of corporate social responsibility 19 , on the other hand, there is also an opinion that volunteering activities in Viet-858 Nam cannot be imitated like abroad, so it may not 859 be suitable for VietNamese customs and beliefs 20 .As 860 analyzed, volunteering activities have mobilized great 861 resources in society but also have the potential to cre-862 ate social conflicts, as well as profiteering and lack of 863 transparency.Because of such a complicated nature, 864 if only adjusting at the level of the Decree will not 865 show its importance and not be able to regulate this 866 activity.Therefore, at the level of general suggestions 867 on improving the law, it is advisable to develop a doc-868 ument at the legal level regulating volunteering activi-869 ties.But while China's model of philanthropic activity 870 legislation is one worth considering, VietNam's exist-871 ing social situations must be taken into account when 872 developing legal regulations.

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Secondly, expand the connotation of the word charity 874 in the provisions of the law.According to the provi-875 sions of Decree 93/2021/ND-CP, the scope of regula-876 tion of this document is limited to the scope of sup-877 port for difficulties caused by natural disasters, epi-878 demics and incidents; For patients with serious ill-879 nesses, the above regulation has put many other sup-880 port activities outside its scope of regulation, so vol-881 untary activities are outside the scope of the Decree.882 Decree 93 returns to the general provisions of the Civil 883 Law from the perspective of giving and giving.There-884 fore, there will be many groups, organizations and 885 volunteer models that are not institutionalized, lead-886 ing to a lack of support from state agencies, spontane-887 ity, lack of management, and potential risk of profi-888 teering.from this activity leads to the public's confi-889 dence in this good act being reduced.

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Thirdly, it is necessary to reform the management 891 mechanism for charities.Currently, the activities of 892 voluntary organizations in VietNam have not really 893 promoted their inherent potential.This issue partly 894 comes from the legal basis, and also from the man-895 agement mechanism for non-profit organizations op-896 erating for charity purposes.According to a study 897 by the Ho Chi Minh City Peace and Development 898 Fund, among the factors that create a truly favor-899 able environment for voluntary organizations, the 900 most important legal and regulatory framework is the 901 first.This study assesses that the current manage-902 ment, registration and licensing mechanism for or-903 ganizations in the charity ecosystem in VietNam is 904 complicated, with many layers of procedures leading 905 to a large number of charitable initiatives.and small 906 and medium-sized volunteering activities are in the 907 "gray zone" 21

INTRODUCTION 1 Since
the 1980s, China has implemented reforms on 2 the mobilization of resources in society for public wel-3 fare activities, in which the issue is concerned with 4 creating a reasonable balance between the autonomy 5 of private actors in the use of property for humanitar-6 ian purposes in order to promote the public welfare of 7 the State and the issue of this resource being used in a 8 just and appropriate manner promoting the interests 9 of the community 1 .The year 2008 is known as "the 10 first year of charities" influenced by two big events 11 promoting charitable activities, raising charity funds 12 to develop strongly, the first is the earthquake in Van 13 Xuyen district (A Ba Autonomous Region, Sichuan 14 Province) and the 2008 Beijing Olympics 2 .In 2008, 15 14.72 million people became volunteers, this number 16 continued to increase by an average of 31.8% in the 17 following years, also in 2008, China received goods and funds from domestic and international sources.

267 ing 9
billion yuan in 2016, up from 7.5 billion yuan 268 in 2015, an increase of about 20 % 12 .269 It should be noted that China now has stricter re-270 strictions on fundraising activities by social organiza-271 tions.Article 22 of the 2016 Law on Charity stipu-272 lates that only charities that are eligible to raise pub-273 lic funds are allowed to conduct such activities (with 274 a Certificate of Public Fundraising).Furthermore, 275 with online fundraising methods (through the inter-276 net), China has developed a charity information plat-277 form, whereby all relevant inputs will be published, 278 according to the designation. of the Ministry of the 279 Interior of the State Council (Article 23).Currently, 280 there are 21 approved online platforms for fundrais-281 ing such as ByteDance charity platform, Xiaomi char-282 ity platform, BiliBili charity platform, 360 charity plat-283 form, Mango TV charity platform, etc. charity Ping 284 An; Qinqing gongyi; Tencent Charity, Taobao Char-285 ity, Weibo Charity, Jingdong Charity, Baidu Char-286 ity, Xinhua Charity, Gongyibao, United for Charity, 287 Qingsongchou, China Foundation Center and Ant 288 Financial… According to a report by China's Min-289 istry of Internal Affairs, from January to June 2018, 290 992 organizations from Charity participated in online 291 fundraising on 11 platforms, posting 11,000 calls for 292 donations for 10,103 projects.3.57 billion individu-293 als have raised a total of 980 million yuan for these 294

Figure 1 :
Figure 1: Structure of a charitable trust 15

( 6 )
Other public welfare activities in accordance with 348 the Law on Charity.349 Thus, the establishment of charitable trusts for the 350 purpose of serving the public interest is the most im-351 portant feature of these funds.The term "public interest" differs from "private interest" in that it refers 353 to the interests of non-specific groups.Since a char-354 itable trust is established for charitable purposes, the 355 trust's assets and proceeds from the trust must be used 356 for charitable purposes.

357
Non-specific beneficiaries are another important fea-358 ture of charitable trusts, a quality that distinguishes 359 them from other trusts.The charity trust contract 360 only stipulates the status and scope of the beneficia-361 ries, while the beneficiaries are determined by the 362 trustee.This way, all such trusts will work efficiently.363 The Charity Law clearly stipulates that the trustee of 364 a charity fund can only be a charity organization or 365 a trust company.Currently, charities and trust com-366 panies often work together in the best interests of the 367 charities they are responsible for administering.368 Composition and operation of charitable trusts 369 Charitable trusts consist of a trustor, a trustee, and a 370 beneficiary.Sometimes they also include supervisor, 371 custodians, public welfare project executors, invest-372 ment managers and other stakeholders.The composi-373 tion and operation of charitable trusts are illustreated 374 in Figure 2. 375 The trustor must be a natural or juridical person of full 376 civil capacity, or a legally formed organization, and 377 there is no limitation on the number of trustees or the 378 amount of the trust's assets. 379

Figure 2 :
Figure 2: Remarks: A solid arrow standards for a mandatory participant while a dotted arrow indicates a possible related party 15 .

organizations or other organizations and individuals; 499 ( 9 )
Any other information required by other laws and 500 regulations.501 The above charity information is very important for 502 the management and monitoring of charitable activ-503 ities.In addition, the Departments/Departments of 504 Home Affairs are obliged to publicly notify if they re-505 voke the registration certificates of charities due to vi-506 olations.To urge departments to carry out their su-507 pervisory duties, Article 108 of the 2016 Charity Law 508 provides that if Internal Departments/Departments 509 or officers fail to disclose the requested information, 510 they will be required to correct treated or punished 511 under the Civil Service Act.512 However, for information relating to state secrets, 513 trade secrets or personal privacy, as well as infor-514 mation such as names, titles, addresses and contact 515 methods of donors or the charity trustee does not con-516 sent to the disclosure, which is not made public (Ar-517 ticle 76).
any of the following, the Depart-520 ments/Departments of Home Affairs will order re-521 pairs within a certain period of time; in case of failure 522 to repair within the prescribed time limit, the registra-523 tion certificate will be revoked and public announce-524 ment will be made: (1) Performing non-charitable 525 charitable activities; (2) charitable property is divided, 526 embezzled, seized or misused; (3) Receiving funding 527 with conditions that violate the law or are contrary to 528 social ethics, or conditions attached to beneficiaries 529 that are illegal or contrary to social ethics.530 When charities commit any of the following acts, 531 the Departments of Home Affairs will order repairs 532 within a certain period of time; in case of failure to 533 repair within the stated time, the activities are tem-534 porarily suspended for a certain period of time and 535 the repairs will be made: (1) Violating Article 14 of the 536 2016 Charity Law, causing loss of life.charity prop-537 erty exit; (2) Using assets that are not used for invest-538 ment to invest; (3) Arbitrarily changing the purpose 539 of using the donated property; (4) having an annual 540 spending norm for charity activities or administrative 541 expenses that violate the provisions of Article 60 of the 542 Law on Charity 2016; (5) failure to fulfill the obliga-543 tion to disclose information as prescribed by law; (6) 544 failure to submit annual work reports or financial accounting reports, or fundraising plans; (7) Disclosure of sponsor's private personal information,

733
Nam Fatherland Front Law 2015...The contents of 734 these documents all have requirements on publicity, 735 transparency and accountability.distribution (Arti-736 cles 11, 12, 13, 14).In general, regulations for phil-737 anthropic organizations are relatively complete, when 738 organizations mobilize, receive and distribute when 739 these organizations must comply with the financial 740 reporting regime, publicity.transparency in its op-741 erations.In addition to being regulated by Decree 742 93/2021, the activities of organizations are also reg-743 ulated by other relevant documents such as Decree 744 93/2019 for Social Funds, Charity Funds, and the Red 745 Cross Law 2008, the VietNam Fatherland Front Law 746 2015...The contents of these documents all have re-747 quirements on publicity, transparency and account-748 ability.distribution (Articles 11, 12, 13, 14).In gen-749 eral, regulations for philanthropic organizations are 750 relatively complete, when organizations mobilize, re-751 ceive and distribute when these organizations must 752 tributions (Clause 1, Article 17); Responsibility to coordinate with the People's Committee where the support is received in the distribution of support sources (Clause 1, Article 18); Unified responsibility with the organization, individual contributions to have a plan to implement the distribution (Clause 3, Article 18); Requirements on financial management and disclosure of contributions (Article 19).Although the Decree basically regulates individual activities calling for charity, but because it is only at the level of the Decree, the content still has many shortcomings such as: there is no regulation on the time to close and open the maximum calling account.how long is multi; In case the individual has notified the People's Committee of the receiving place but does not receive a response, what will be done or some regulations are difficult to implement such as agreeing with the individual or organization contributing on the plan?support is impossible for cases of unconditional support and a large number of contributors... Therefore, for philanthropic activities of individuals in particular and organizations in general, it is necessary to have a regulatory level text.
does not currently have a comprehensive legislative framework governing charitable operations.Instead, pertinent rules are dispersed throughout many legal instruments.This results in slack legal enforcement, which may allow for the exploitation of legal loopholes to profit from philanthropic endeavors.This undermines public confidence in humanitarian work and increases social unrest.The study led the authors to draw the following conclusions and recommendations: Firstly, it is necessary to enact a law on charitable activities.Charity is the mobilization of social resources for welfare purposes.As mentioned, VietNam does not have regulations on this activity at the legal level.International experience shows that a number of countries with advanced legislation in the world already have charity laws, even very early (As the UK has since 1961).For China, the introduction of the Law on Charity has created a corridor and legal space for organizations and individuals to participate in charity activities, both mobilizing social resources, and transparently operating sensitive activities.this feeling.
. The above fact leads to the need to 908 change the management mechanism for voluntary or-909 ganizations, creating a favorable and transparent en-910 vironment for their activities.In China, the Govern-911 ment has been very successful in creating a suitable 912 and favorable management mechanism from which 913 voluntary organizations in China have had conditions 914 to operate in a transparent and responsible manner 1 , 915 this is a successful model worthy of reference for the 916 improvement of charity law in VietNam.917 Fianlly, Vietnam must conduct studies on trust funds 918 and create trust fund regulations to support trust ac-919 tivities generally and trust activities for charity pur-920 poses specifically.According to the author's research, 921 China passed a law governing trusts in 2001 22 .This 922 is unusual because trusts are a special institution that 923 originated in the UK 23,24 , and China, a socialist legal 924 system nation (influenced by Civil law), passed a law 925 enacting an institution meant to protect the wealth of 926 British aristocrats 25 .Trust fund institutions are re-927 garded by researchers as "the greatest and most dis- 928 tinctive achievement performed by Englishmen in the 929 field of jurisprudence" 26 .Although resource mobi-930 lization for the country's quickly expanding economy 931 and rising demand for asset trusts are both boosted 932 by the efficient operations of trusts 27 and trust man-933 agement firms in China 28 .As previously said, Viet-934 Nam is a nation with a legal system and social struc-935 ture akin to that of China, making it possible to study 936 and create legal guidelines on trust funds to aid in the 937 management of trust funds, charitable giving, and the 938 mobilization of social resources.939 CONCLUSION 940 In terms of legislation and legal reform related to char-941 ity, China has taken a big step forward when it passed 942 the Law on Charity, on the legal basis that China's phi-943 lanthropy has gradually entered the government.reg-944 ulations, as well as ensuring the transparency and re-945 sponsibility of the philanthropist.Thanks to that, the 946 public's trust in this act of receiving literature and af-947 fection is strengthened and enhanced.VietNam is in 948 a social context similar to China before the introduc-949 tion of the Law on Charity, so the article has analyzed 950 the highlights, the social context for the introduction 951 of the Law on Charity on the basis of the Law on Char-952 ity.The authors have made some recommendations, 953 implying legal policy for VietNam. 954

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Qualitative research method is used to clarify the 101 research issues, analyze information from previous 102 studies on the China's Charity law.At the same time, 103 authors examine the legal regulations of China on the 104 charity act and evaluate the legal rules of VietNam to 105 make recommendations.In addition, the study also uses a comparative method 107 to compare Chinese and VietNamese legal regulations 108 on charity, thereby clearly showing the completeness 109 of Chinese law and proposing solutions for the Viet-110 Namese law in the future.

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China already has relatively complete legislation on 113 philanthropy at the legal level.This humanitarian ac-114 tivity in China has enjoyed good development, mobi-115 lizing great social resources thanks to strict and clear 116 regulations, creating conditions for charities to oper-117 ate transparently, responsibly and guide them.to act 118 professionally.Currently, VietNam has legal provi-119 sions related to charity, but it is not really complete, 120 with the social context before the 2016 Charity Law 121 was born, the cultural and legislative traditions are 122 similar.China's law on charity is a good comparison 123 and reference channel for VietNam's legislative policy.