Brown Bag Lunch on Civil Society in China
Event delayed. New information will be posted as soon as it is available.

The World Bank will host a Brown Bag Lunch on the Legal Framework for Civil Society in China, to be conducted by ICCSL. Further information about attending the meeting can be obtained from Sun Limei, lsun@worldbank.org.

China
August 2010

ICCSL posts new Update on Civil Society, Charity and Giving in China on its website

Vietnam
July 2010

New Association Regulations Effective July 1, 2010

The revised Decree 45 (2010) on the Organization, Activities, and Management of Associations, was promulgated on April 21, 2010, and took effect on July 1, 2010. The new Decree governs the registration, operations, and activities of associations at national, provincial, municipal, and sub-provincial levels. As explained by Mark Sidel in a recent article on the subject in the International Journal of Not-for-Profit Law, by issuing the regulation the Ministry of Home Affairs responded to calls from government regulators and the associations themselves for a more detailed regulatory document. The World Bank and other donors also requested that the associations serving as their grantees have access to better and clearer regulations. Some procedures have been changed from Decree 88 (2003), but procedures remain extremely complicated and make it difficult for the associations to actually become registered. Such requirements include a pre-registration process involving the creation of a board to apply for registration.

China
July 2010

China Foundation Center Launched

The Wall Street Journal’s Realtime China Blog reported that some of China’s most recognized philanthropic leaders have gathered in Beijing for the launch of the China Foundation Center, a new organization that aims to help increase the transparency of Chinese charitable groups, which have sometimes struggled with public suspicion of mismanagement and even corruption. The organization looks to bolster trust in Chinese foundations by making information about their activities available to the public - thus hopefully encouraging more participation in charitable work. The center’s website will initially archive data on more than 1,800 foundations across China. Chinese and international philanthropic leaders gathered for the launch ceremony, including Peter Geithner, father of the U.S. Treasury secretary and a former longtime leader in the Ford Foundation, and Xu Yongguang, founder of Project Hope, China’s largest non-governmental social welfare group. Many of them described the new organization’s launch as mirroring crucial steps taken to improve the transparency of the charitable sector in the U.S. in the 1950’s.

India
June 2010

New Revisions to Direct Tax Code Proposed

Under the latest proposal from the Finance Ministry, a Revised Discussion Paper suggests the following changes affecting charities and NPOs will be made in the Direct Tax Code (DTC).

• NPOs already registered under the Income-tax Act, 1961 and holding valid registration on the date on which DTC comes into effect, would not be required to apply for fresh registration under the DTC. However, they would be required to provide additional information to facilitate the administration of the new provisions;
• Up to 15% of the surplus or 10% of gross receipts, whichever is higher, will be allowed to be carried forward to be used within three years from the end of the relevant financial year. In other words, indefinite accumulation of up to 15% of gross receipts as is prevalent will not be allowed;
• The term "charitable purpose" will be retained in place of "permitted welfare activity" proposed earlier;
• Donations by an NPO out of its accumulated surplus to another NPO will not be considered as an application for "charitable purpose;"
• A basic exemption limit will be provided and the surplus in excess of such limit will be subject to tax;
• The cash method of accounting will be retained since it is simple to follow and easy to administer;
• The Central Government will be empowered to notify any non-profit organization of public importance as an exempt entity;
• Currently NPOs are allowed unlimited carry forward of unspent balance to the next financial year. It is proposed not to allow this;
• NPOs will no longer be allowed to accumulate funds for up to 5 years;
• Donors will not be able to enjoy 100% deduction for donations made to projects approved under section 35AC; and
• Business activity, even if incidental, will not be allowed for NPOs established for a "charitable purpose" but falling under the category, "advancement of any other object of general public utility."

Vietnam
June 2010

New Article Provides Interesting Comparisons with China

Mark Sidel has published an interesting article on the development of the laws and regulations affecting civil society organizations in Vietnam, a country that ICCSL has been following for several years. One worthwhile aspect of the paper is that it provides a means of comparing Vietnam and China as they continue on their quest to find ways to regulate civil society that are consistent with their political systems.

China
June 2010

New Regulations Analyzed

Prof. Karla Simon has published a short, non-academic paper on the recent developments (SAFE regulations on foreign grants and Yunnan regulations on INGOs) regarding CSOs in China, which is now available on the ICCSL website.

China
May 2010

NGO "Clamp-down" story on NPR

http://www.npr.org/templates/story/story.php?storyId=126821399

This story from NPR’s Morning Edition on May 14, 2010 (by Anthony Kuhn) is the best analysis we have read or heard about the "clamp-down" on NGOs. It quotes extensively from Deng Guosheng, who heads the NGO Center at Tsinghua. It also quotes Xu Zhiyong from Gongmeng, which was closed down last July. Xu says he wants now to be more strategic in what he does and that he will no longer accept foreign funding. Prof. Deng also mentions the local level efforts to make it easier for certain NGOs to register.

Tibet
April 2010

Yushu Earthquake-Related Developments

Times Online reports that the leading Tibetan intellectual, a writer, publisher and philosopher long seen as close to China’s ruling Communist Party, has been arrested after organizing private donations for this month’s earthquake in Yushu. Tra Gyal, better known by his penname of Zhogs Dung, was detained in Xining, capital of the western province of Qinghai, where the April 14, 2010 tremor killed more than 2,000 people, Tibetan sources said. Half a dozen police picked him up from his office at the Qinghai Nationalities Publishing House, took him to his home and carried out a meticulous search of his study, taking him away at about 10.00pm. The officers returned in the early hours of the morning and removed two computers, written documents and pictures and came back again at about 3.30am to show the writer’s wife a formal arrest warrant for her husband. Other sources attribute his arrest to the fact that a group of prominent Tibetan intellectuals based in Qinghai’s Xining province had written an open letter of condolence to the victims of the disaster. Shogdung was one of the signatories of this open letter (in his real name Tra Gyal) and it was published on his blog. The open letter expresses condolences and at the same time is critical of the Chinese government in their handling of the earthquake relief efforts. In a related development, Buddhist monks who had been delivering most of the aid to earthquake victims in its immediate aftermath were asked to return home so that professionals could offer aid, according to the New York Times.

China
April 2010

NGOs Permitted to Assist with Yushu Earthquake Relief and Recovery Efforts

On April 14th 2010 several earthquakes struck the Yushu Tibetan Autonomous Prefecture in Qinghai province, the largest of which had a magnitude of 7.1. Initial eyewitness reports from the prefecture government seat Jiegu (Jyekundo) speak of extensive damage to houses and many wounded and dead. Official figures at time of writing are over 600 dead and 8,000 wounded, with more casualties expected because of the extreme cold and the winds. The Ministry of Civil Affairs said about 15,000 houses had collapsed and 100,000 people need to be relocated. The area sits at around 4,000 metres (13,000 feet) and is very poor. The Yushu Prefecture government has requested aid in the form of medical personnel, medical supplies, and temporary shelters (i.e., tents and blankets). Additional supplies and medical teams will be sent once an operations base has been established in Yushu. There is already a solid network of medical personnel in China prepared to depart for Yushu, and gifts of cash are the easiest and quickest way that one can help out. Gifts of supplies are more difficult and time consuming to receive, and most supplies needed can be bought in the provincial capital, Xining. Sichuan Quake Relief (SQR) is sending a team from Chengdu to work with the Yushu prefectural government and locally based NGO Plateau Perspectives to carry out wider needs assessments and help coordinate NGO relief activity. Updates will be posted on the SQR website and at dedicated website yushuearthquake.com (mirrored at yushuearthquakerelief.com). Other NGOs that are involved include Qinghai Earthquake Appeal (QEA). Funds will be allocated to local NGOs that are involved in emergency response and relief efforts. They need to buy medical supplies, tents, blankets, food, and water, etc. Supplies need to be purchased in Xining and nearby cities and delivered by trucks to Yushu. See www.Tibetanvillageproject.org for updates and to make donations.

China
April 2010

Report on Support for Charities in China Released by MCA

China received more than 33 billion yuan ($ 4.83 billion U.S.) in donations in 2009, according to a government charity report released April 8, 2010. The report, jointly released by the Department of Social Welfare and Promotion of Charities under the Ministry of Civil Affairs (MCA) and the China Charity and Donation Information Center, said donations included more than 22.7 billion yuan in funds and goods worth more than 10.5 billion yuan. Domestic and overseas enterprises were the major donors, contributing more than 13 billion yuan to the total, according to the report. Overseas donations amounted to 4.5 billion yuan. More than 40 percent of the donated funds were for education, a survey showed.

China
March 2010

New Regulation of Foreign Donations Now Effective

The Notice (No. 63 [2009]) of the State Administration of Foreign Exchange on "Issues concerning the Administration of Foreign Exchange Donated to or by Domestic Institutions" became effective March 1, 2010. Although the regulation states that it was promulgated "to improve the administration of donated foreign exchange and facilitate the donated foreign exchange receipts and payments," many CSOs and academic leaders are concerned about the tenor of the regulation, according to the South China Morning Post. It requires that "receipts and payments of foreign exchange of domestic institutions shall be transacted through a donated foreign exchange account, which shall be set up at the designated foreign exchange banks ("Banks") and incorporated into the foreign exchange account management system by the Banks." In addition, an application to set up a foreign exchange account for a donation must be accompanied by “a certificate of registration of the overseas non-profit organization (with its Chinese translation attached).”

China
September 2009

Study on Outsourcing Released on World Bank Website

The World Bank has released the study conducted by ICCSL entitled "Outsourcing Social Services to CSOs: Lessons from Abroad." It is available here. The study involved a collaboration between Dr. Irish and Prof. Simon of ICCSL and Dr. Lester Salamon of Johns Hopkins University.  The report was completed in June, 2009.

China
January 2009

Developments in the Charter 08 Movement

In December 2008, on the 60th anniversary of the Universal Declaration of Human Rights, more than 300 Chinese intellectuals and human rights activists issued "Charter 08," a document calling for more democracy in China. Based on Charter 77, issued in 1977 in Czechoslovakia, the document now has over 700 signers, including Beijing University Professor He Weifeng and members of the prestigious Chinese Academy of Social Sciences. The publication of Charter 08 has been met with considerable consternation by China's power elite, with some sources reporting that Hu Jintao has himself taken charge of efforts to stamp out the movement behind it. The document calls for an independent legal system, freedom of association, human rights protection generally, equality of peoples, and a republican form of government. In response to CPC pressures, it has now been reported that the party organization at Beijing University Law School has moved against Charter 08 and urged students to refrain from being involved with the movement.

Japan
December 2008

The new legal framework for Japan’s civil society organizations went into effect On December 1. It replaces the old and outdated Civil Code system for public benefit associations and foundations with a new system, including a national level "charity commission." For discussions of the new system, please read the articles by Tatsuo Ohta and Morihisa Miyakawa in IJCSL.

China
September 2008

New "Charity and Social Welfare Department" established at MoCA
A new department to promote charity and social welfare was set up on 11 September 2008 under China’s Ministry of Civil Affairs, reports the People’s Daily, quoting Xinhua. The department will deal with the welfare lottery, charity activities, donations, and welfare projects for the elderly, disabled and children, a ministry statement said. The department will also draft rules on volunteer affairs and work on a nationwide volunteer network. It is also entrusted to make a regulation on running the welfare lottery and managing the welfare fund raised through the lottery. It will work out plans on how to spend the money on charity programs.

China
May 2008

New Open Government Regulations Become Effective
In a move that Chinese officials claim is intended to combat corruption, increase public oversight and participation in government, and allow citizens access to government-held information, the State Council on April 5, 2007, issued the first national Regulations on Open Government Information (OGI Regulation), which took effect May 1, 2008. Implementation begins at a time when the need for greater transparency in the areas of environmental health, land disputes, disease, and food, drug, and product safety has become apparent. The time lag between issue and effective date provided citizens and government departments a one-year preparatory period. For more information on the development, please visit the Congressional-Executive Commission on China website.

China
June 2007

The Unirule Economics Research Institute [Tiance Jingji Yanjiusuo], China's independent economics think tank, released its report on human economic rights in China on 11 June 2007. In his introduction to the report, Institute Director Mao Yushi noted that institute scholars work groups had been working on the report for two years. One of the sections of the report deals with the role of civil society organizations (NGOs) in enforcing human economic rights in the fields of health, employment, shelter, and education, noting that they are hampered by their lack of real independence and inability to engage in effective advocacy. The entire report is available in Chinese with English abstracts on the Institute's website. The section on CSOs is available in the Documentation Center.

India
June 2007

Voluntary Sector Policy 2007
Government adopts new Policy on the Voluntary Sector, which includes important clauses on recognition of shares etc. as a deductible donation, simplification of FCRA, simplification of registration norms for non-profit companies, an optional central law for registration and operation on an all-India basis, setting up a self-regulatory agency by the sector, simplified norms for bilateral funding for NPOs, and internet access of accounts of NPOs receiving Government funding. Several income tax proposals were not, however, included. To read the document click here.

China
March 2007

An article published by china.org.cn on January 20, 2007 reports that corporations and individual donors will now be able to claim tax deductions for donations to any licensed non-profit public welfare organization. The new policy was announced by the Ministry of Finance and the State Administration of Taxation on 18 January 2007. It is consistent with proposal made by ICCSL in a report submitted to the World Bank in 2004. At present only donations to about 20 major charity organizations are tax deductible. In addition, the Notice describes procedures for claiming deductions as well as the necessity for the issuance of receipts by the NPO receiving the donations. These also reflect ICCSL's recommendations.

China
March 2007

Corporate Income Tax Law revised to Increase Deductions for Donations to Public Welfare Organizations
The National People's Congress, the highest legislative body of China, revised the corporate income tax law on 17 March 2007, making foreign companies and domestic companies essentially equal for tax purposes. According to a news article published by XINHUA, while the document was still in draft form, one revision raises the percentage limits for a company's charitable donations to 12 percent. Under prior law, domestic companies had only been able to deduct up to 3% of profits, while foreign companies were subject to a 10% limit. Taken together with the easier procedures for making such contributions, which were highlighted in January, it is hoped that the measure will encourage more companies to make donations to public welfare organizations. The law is due to take effect on 1 January 2008.

Uzbekistan
January 2007

New Law on Non-governmental Organizations Promulgated
President Islam Karimov signed into law the Law of Uzbekistan "On guaranties of activities of the non-state non-profit organizations" on 3 January 2007. The law was adopted by the Legislative Chamber of the Oliy Majlis on 11 October 2006 and approved by the Senate on 1 December 2006. The text of the law is available in the ICCSL Documentation Center.

China
January 19, 2007

Developments in Tax and Charity Law
An article published by china.org.cn on January 20, 2007 reports that corporations and individual donors will now be able to claim tax deductions for donations to any licensed non-profit public welfare organization. The new policy was announced by the Ministry of Finance and the State Administration of Taxation. It is consistent with a proposal made by ICCSL in a report submitted to the World Bank in 2004. At present only donations to about 20 major charity organizations are tax deductible.

Major developments in the Charity Law were also announced. The draft of the country's first law on charity is expected to be presented to the National Peoples' Congress for examination and approval later this year.

Ge Daosheng, a researcher at the Institute of Sociology with the Chinese Academy of Social Sciences (CASS), doubted whether the new tax policy could be faithfully carried out at all levels. "The procedures for donors to claim deductions in taxes are often extremely complicated in many places," Ge said.

Experts have called for legislative transparency and less government involvement in charity activities.

The Ministry of Civil Affairs, which has overall responsibility for the nation's charity affairs, said on January 18 that it had finished drafting the Law of Charity and would submit it to the National People's Congress for examination.

The Beijing Times quoted Vice Minister of Civil Affairs Li Liguo as saying the law would encourage any kind of charity or voluntary body to promote public welfare, and would strengthen supervision of charity organizations in their use of donations.

"There has been a strong voice in recent years to promulgate a charity law to standardize charity practices and give people more freedom to participate in public welfare undertakings," said Yang Tuan, a researcher from CASS. However, Yang said the controversial draft might take another two to three years before it becomes law.

India
January 2007

FCRA Bill Delayed by Committee Referral
An AccountAid Capsule for 16 January 2007 reported that the new FCRA Bill, introduced in the Rajya Sabha in December 2006, has been referred to a Standing Committee. This is expected to delay the passage of the new FCRA. The Committee is inviting public representations, and is expected to give its final report by the end of March 2007.

India
December 2006

Foreign Contribution Management and Control (FCMC) Bill 2006
Around early November 2006, the Union Cabinet approved the revised Foreign Contribution Management and Control (FCMC) Bill that seeks to regulate NGOs and other organizations which receive foreign funding. This Bill was recently introduced in the Winter Session of Parliament by the Minister of State for Home Affairs - Shri S. Regupathy. This Revised Bill is a much softer version of the original draft Bill which had come under a lot of flak from various organisations and social activists.

The Bill seeks to regulate the acceptance, utilization and accounting of foreign contribution and acceptance of foreign hospitality by a person or an association and repeal the existing Foreign Contribution (Regulation) Act, 1976 (FCRA).

The salient features of the Bill are as follows:

1. The preamble has been reworded to prohibit acceptance and utilization of foreign contribution or foreign hospitality for any activities detrimental to the national interest.



2. Any amount received by any person from any foreign source by way of fee, payment in lieu of certain services rendered, etc. will be excluded from the definition of foreign contribution.



3. Organizations of political nature, not being political parties, will be placed in the prohibited category for accepting foreign contribution.



4. Association or company engaged in the production or broadcast of audio news or audio visual news or current affairs programmes through any electronic mode or any other mode of mass communication and correspondent or columnist, cartoonist, editor, owner of such Association or company will now be placed in prohibited category for accepting foreign contribution.



5. Use of foreign contribution or any income arising out of it for speculative business will be proscribed.



6. Administrative expenses have been capped at fifty per cent of the foreign contribution and any such expenses beyond that limit may be incurred only with the prior approval of the Central Government.



7. Provision is made to specify the persons who can and the areas where, the purpose for which, and the sources from which foreign contribution can be accepted only with prior permission of the Central Government
.


8. Registration will be granted for a period of five years with a provision for automatic renewal for a period of five years to all applicants except those who are defaulters.



9. A specified fee will be charged for registration, grant of prior permission and renewal.



10. Reasons for rejection of registration/prior permission will be conveyed to the applications to ensure greater transparency and accountability. This will be in harmony with the provisions laid down under the Right to Information Act, 2005.



11. Registration certificate can be suspended for a maximum period of 180 days.



12. Provisions have been made for cancellation of registration after giving reasonable opportunity for hearing.



13. Foreign contribution will have to be received through a single bank account. However, unlike the present Act, the recipient organization would be permitted to open one or more account in one or more Scheduled Banks to utilize the foreign contribution.



14. Countrywide information/database about receipt of foreign remittances more than a specific amount, or suspicious transactions received by a person/association through banking channels shall be created, for keeping a watch over receipt and utilization of such foreign contributions.



15. Registration received by fraud, misrepresentation or false documents have been made punishable with imprisonment up to 5 years.



16. Provision has been made for disposal of assets created out of foreign contribution of defunct/inoperative organizations as per the prescribed procedure.



17. Provision has been made for compounding of certain offences under the Bill.

China
December 2006

Karla Simon finished her last weeks in China with a successful completion of the course she taught at Peking University Law School. She also visited with officials of the Ministry of Civil Affairs to discuss the proposed Charity Law and passed along to them ICCSL's comments on the September 15, 2006 draft law.

China
October 29, 2006
Charity Law Progress

The Ministry of Civil Affairs has recently published a draft of the proposed Charity Law, which is circulating within the Ministry for discussion and review. ICCSL has been working with the government to encourage giving in China by stressing the need for more tax incentives for donations. The report written by ICCSL for the World Bank in 2005 explains the types of tax benefits that are needed and how they can be implemented. A Charity Law Conference sponsored by the China Charity Federation and the Brigham Young University was held in Beijing on October 27-28. The discussions at the conference focused on issues regarding charity in China, with specific reference to the law, which was distributed to the delegate sin Chinese and explained by Ministry staff attending. There are ongoing discussions about what the law should contain and how it can be used to stimulate giving and volunteering in China. These issues have been stressed frequently in the press and remain of significance for China's develoment.

Another relevant issue that came up in the discussions was the transformation of public service units (shiye danwei) into NPOs. As Prof. Simon has stressed in a paper publish last year, the transformation of such entities into NPOs should take place in an orderly way but only after measures are developed to ensure that NPOs are operating in the public interest.

Global
August 20, 2006
International Civil Society Forum for Democracy

Nasira Razvi, ICCSL and APCCSL Associate, has been selected to participate in the International Civil Society Forum for Democracy 2006 (ICSFD 2006), to be held in Doha, Qatar. October 29 -- November 2, 2006. Participation in the ICSFD 2006 also implies participation in the Sixth International Conference of New or Restored Democracies (ICNRD 6), of which the ICSFD is one of three integral parts (governments, parliamentarians, civil society).

Beijing, China
August 13, 2006

The Course Reader for Prof. Karla Simon's autumn 2006 course in Comparative Civil Society Law at Peking University (Bei Da) is now available on the site. She will be teaching the course together with Assistant Professor Jin Jinping. For further information on the course or to obtain permission to use the materials in other courses, please contact Prof. Simon.

Mongolia Update
August 2, 2006

The tax new law in Mongolia was adopted during the first week of July, just before the closing of the Parliament session. It imposes a flat tax and does not impose taxes on any NPOs, regardless of whether they are MBOs or PBOs. The proposed changes in the "NPO Law" are under consideration within the government at present, and the proposals that Dr. Irish worked on in December 2005 are being considered. The new law is on the schedule for the autumn session of Parliament.

Global

Mixed Reactions to Human Rights Council Elections
May 10, 2006

On May 9, 2006, the elections for membership in the UN's new Human Rights Council were held and the reactions to the membership of the new body are mixed, with many human rights organizations expressing concern that so many of the countries elected have at best mixed records on human rights. On the other hand, Human Rights Watch noted the following three factors in favor of the election in its press release:

• New membership standards and election procedures discouraged states with some of the worst records of human rights abuses from even running for election, including recent commission members Sudan, Zimbabwe, Libya, Syria, Vietnam, Nepal, and Egypt, and others of the worst violators, including North Korea, Burma, Uzbekistan, Turkmenistan, Belarus, and Ivory Coast.
• A handful of politically powerful violators were elected, including China, Russia, and Cuba. But major oil producers such as Iran, which has a very poor human rights record, and Venezuela, which declared it was not bound by the council's new standards, were defeated. While Human Rights Watch had expressed opposition to six of the new members on human rights grounds, they account for only six out of 47 seats on the new council.
• Countries campaigned for election in large part by highlighting the contribution they would make to the promotion and protection of human rights. While issuing human rights pledges and commitments was voluntary under the resolution creating the new council, all 64 candidates published written commitments for advancing human rights.

Asia Region
March 15, 2006

APPCSL Associates have had two panels accepted for the international meeting of ISTR, which is to be held in Bangkok, Thailand, in mid-July. Arrangements are currently being made to acquire funding for the panel participants.

China

May 12, 2006

New Translations of OSI Guidelines. The Chinese translation of the OSI Guidelines are now available on the APCCSL site in the Document Center.

India

Proposal by Finance Minister to disallow deduction for contributions to some charitable organizations.
March 7, 2006

Indian Finance Minister Mr. P. Chidambaram in his Budget Speech delivered on February 28, 2006 said, “The Standing Committee on Finance has expressed concern that many charitable institutions misuse the provisions of the Income Tax Act. I propose to focus on one misuse, namely, receiving anonymous or pseudonymous donations. Accordingly, I propose that anonymous or pseudonymous donations to wholly charitable institutions will be taxed at the highest marginal rate. Such donations to partly religious and partly charitable institutions/trusts will be taxed only if the donation is specifically for an educational or medical purpose. However, I make it clear that such donations to wholly religious institutions and religious trusts will not be covered by the new provision.”

Accordingly, the Finance Minister has proposed a new section 115BBC seeking to tax any income comprising anonymous donations received by any university or any hospital or other institutions referred to under various sub-clauses of Section 10(23C) or any trust or institution referred to under Section 11.

Amendments have also been proposed in Section 2(24)(iia) so that voluntary contributions received by any university or other educational institution or by any hospital or other institution are included in the definition of income. Section 13 has also been amended such that the benefit of tax exemption under sections 11 and 12 would not be available with respect to anonymous donations referred to in the new section 115BBC.

“Anonymous donation” means any voluntary contribution referred to in the now amended Section 2(24)(iia) where a person receiving such contribution does not maintain a record of the identity indicating the name and address of the person making such contribution and such other particulars as may be prescribed.

More on the proposed legislation will be available in the April 2005 issue of IJCSL.

India
April 21, 2006

The Foreign Contribution (Management and Control) Bill, 2005 has been posted to the document center.

Japan
March 10, 2006

Japan’s Cabinet approved three draft bills that will reform the regulation of the charitable sector in Japan, as detailed below, and these bills were introduced immediately into the Diet.

1. Bill of the “general incorporated association and foundation law,” which consists of 344 articles.
2. Bill of the “charitable status recognition law,” which consists of 66 articles.
3. Bill of the “relative transition & modification law,” of which only the part of modifying the Civil Code of Japan covers 115 articles.

Viet Nam

April 21, 2006
Various documents on Viet Nam have been added to the document center.

April 23, 2006
The OSI Vietnamese Verson document has been added to the document center.

May 9, 2006
Documents Issued by Democracy Movement Describe Developments
On May 8, 2006 the second issue of Viet Tan Update was published by Viet Tan, the Viet Nam Reform Party. It describes the growing democracy movement and includes the manifestos that have been published and the discussions that have been held. More information on this movement will be found in the June 2006 issue of the IJCSL Newsletter.