The organization’s primary beneficiaries are the general public, including Vietnamese Americans and other community members, with no limitation based on membership or private interest. 

All activities are planned and overseen by the Board of Directors and carried out primarily by volunteers. Programs are funded through donations and grants, and substantially all organizational resources are devoted to program activities. VCAA does not conduct activities for the benefit of private individuals or organizations. 

Through these activities, VCAA advances its exempt purposes by providing educational and cultural programming that preserves Vietnamese heritage, promotes cross-cultural understanding, and strengthens community connections, consistent with Section 501(c)(3) of the Internal Revenue Code.