The Permanent Secretary of the Ministry of Social Development and Human Security confirmed that dissolving a funeral assistance association must be reviewed and ordered by the local registrar first. He emphasized that the central registrar has no authority to dissolve the association.
On 18 February 2026, Mr. Kantapong Rangsisawang, Permanent Secretary of the Ministry of Social Development and Human Security (MSDHS), addressed online sharing about the dissolution of funeral assistance associations affecting many members. He explained that a funeral assistance association is a group of people who help each other manage funerals or provide support to the families of deceased members without seeking profit or income sharing. Simply put, it is a community activity where neighbors assist each other with funeral expenses when one of them passes away, like friends helping friends.
Establishment and dissolution procedures of associations
Mr. Kantapong added that to establish such an association, registration can be applied for at the local municipality, subdistrict administrative organization, or district office in Bangkok. The Department of Women's Affairs and Family Development (DWAFD), under the Ministry of Social Development and Human Security, has transferred this responsibility to local administrative organizations to supervise and regulate. The authority to approve registration and to dissolve funeral assistance associations lies with the local registrar. The dissolution order must be posted at the association and sent to the central registrar—who is the Director-General of DWAFD under MSDHS—for the central registrar to publish the dissolution announcement based on the local registrar’s order.
Afterward, the matter is forwarded to the Secretariat of the Cabinet for publication in the Government Gazette. Once published, the Gazette announcement is sent back to the local administrative organization to inform the public that the association has been dissolved and to proceed with liquidation as required by law. Therefore, the central registrar does not have the authority to dissolve funeral assistance associations.
Three reasons for dissolving an association
Mr. Kantapong explained that under the authority of the local registrar, the 2002 Funeral Assistance Act specifies three cases for dissolution:
1. A general meeting resolution to dissolve the association.
2. An order from the local registrar under Section 52, for example, if there is evidence of fraudulent operations within the funeral assistance association. If the local registrar investigates and finds credible reasons or evidence that the association cannot continue operating for any reason, they may order its dissolution.
3. A court order for dissolution under Section 54. Additionally, if the local registrar neglects or fails to act under Section 52, affected parties may petition the court to order the dissolution of the funeral assistance association.
Explanation of refund procedures
Mr. Kantapong further stated that when a funeral assistance association is dissolved for any reason, the association must be liquidated. The board and officials are responsible for safeguarding all association assets until the liquidator requests their delivery. After liquidation, any remaining assets cannot be distributed to the members but must be transferred to another funeral assistance association or a legal entity with charitable objectives as stipulated in the association’s regulations or decided at the general meeting. If neither is specified, the assets become property of the state. Regarding advance assistance payments, members may be entitled to refunds only for amounts not yet obligated to be paid out. However, if the association has already disbursed funeral assistance payments to beneficiaries of deceased members, those amounts cannot be reclaimed or refunded by the members.