Decree on Associations (No. 238/Gov)
关于社团的法令（第238/政号）
ດຳລັດ ວ່າດ້ວຍສະມາຄົມ (ສະບັບເລກທີ 238/ລບ)
Summary
This Decree on associations issued by the Lao Government stipulates principles, regulations, and measures for the establishment, activities, and management of associations of Lao citizens, covering types and activity levels of associations, establishment approval and registration procedures, competent authorities, organizational structure, members, meetings, merger, division, dissolution, income and property, management authorities, inspection authorities, rewards and penalties, replacing the old Decree No. 115/Gov.
Articles
Article 1
Purpose. This Decree stipulates principles, regulations, and measures regarding the establishment, activities, and management of associations, serving as a fundamental basis for Lao citizens to establish associations, and for relevant state organizations to manage, monitor, inspect, and promote associations to operate correctly in accordance with the laws of the Lao People's Democratic Republic, contributing to enhancing national unity and solidarity, alleviating poverty among the people, assisting society, and developing the national socio-economy.
Article 2
Associations. 1. An association established and operating in accordance with this Decree is a social organization that is voluntarily established, operates regularly, is non-profit, engages in mutual assistance, protects the legitimate rights and interests of the association and its members or the community, and contributes to the national socio-economic development; 2. Associations have different names, such as: unions, federations, clubs, or other names, hereinafter collectively referred to as associations, meaning social organizations with members (excluding production and business groups pursuing profit).
Article 3
Interpretation of terms. The terms used in this Decree have the following meanings: 1. Non-profit purpose means that after deducting administrative expenses, the remaining portion of the property and income obtained from the association’s activities shall not be distributed but shall be used for expenditures as specified in the association’s charter; 2. Joint association or federation means a union established by relevant state organizations upon the voluntary and unanimous agreement of various social organizations that have been formally established and operate in the same field or industry; 3. Club means a social organization established by relevant state organizations upon the voluntary and unanimous agreement of individuals or legal entity members who have been formally established, possess professional qualifications, or operate in the same field or industry; 4. Community means all citizens living in a specific area, sharing similar characteristics, and being interconnected and interdependent; 5. Voluntary participation means that joining any social organization is based on each individual’s will and aspiration, without any coercion; 6. Association with legal personality means an association that has been established, operates regularly, has a charter, an office, a seal, and maintains a bank deposit account in accordance with national laws and regulations; 7. Association without legal personality means an association established on a voluntary participation basis (as provided in this Decree); 8. Capital means funds or property; 9. Property means buildings, houses, land, vehicles, office equipment, and materials obtained through purchase, donation, contributions from domestic or foreign individuals, legal entities, or organizations, or state allocation; 10. Capital donation means the act of an individual, legal entity, or organization voluntarily and gratuitously contributing or transferring funds or property to an association in accordance with national laws and regulations; 11. Fundraising means soliciting donations or contributions of funds or property from individuals, legal entities, or organizations to an association through meetings, special events, notices, or correspondence; 12. Independent audit institution means an external audit institution conducted by an audit enterprise or independent auditor, which has been formally registered to engage in independent auditing and has completed enterprise registration; 13. Association registration certificate means the document certifying and confirming the formal approval for the establishment of an association by ministries or ministry-level agencies.
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