Charity culture is a hot topic and is always interested in society, especially it has spread strongly in

recent years. By definition, "Charity" means doing good works out of love, doing things that come from
the heart, voluntary, not compulsory.

- In the past, people were often called by school teachers to donate books and old clothes for children in
remote areas.

- Currently, with the development of social networks, many individuals and organizations develop
rapidly, helping charity activities become more diverse and stronger. Many young people are setting up
websites on different social platforms to share, call for and spread charitable actions to many people.

However, besides that, there are still some people who have actions to ask for views, like sentences,
have bad manners and words when doing charity. Typically, No O No - a TikToker who posted an
annoying video called "What the poor eat, they feed it". Accordingly, the young man was criticized for
his words and words when doing charity work that were somewhat disparagingly insulting to the poor.

CHARITY CULTURE IN THE WORLD

However, charity activities in our country still have some problems in the regulations on the content of
support expenditure, such as the unclear form of the support. The contents of support expenditures are
still general, not guaranteed to be consistent with the provisions of the law or current practice (lack of
support for essential infrastructure such as schools, clinics, roads, etc.) . On the other hand, there is no
content to support the overcoming of difficulties caused by epidemics and incidents. Notably, the
regulations on publicity in the work of mobilizing, receiving, distributing and using relief money and
artifacts are still relatively general, not specific in terms of content, form and time of publicity.
Therefore, Vietnam should consult and study the provisions of the law on charity in developed
countries, especially the United States to develop and perfect the provisions of the law on charity and
humanitarianism. .

In general, each US state has different regulations on the establishment, fundraising activities, as well as
the issue of taxing organizations and individuals.

Charities are obligated to submit periodic reports to the authorities, detailing the total amount of assets
held, the source of the assets acquired through fundraising activities, and other activities. activities and
expenditures of the organization. In addition, charities are also facilitated to develop a variety of funding
sources, financial support from the federal government or support and tax incentives.