This government regulation states, in its preambular statement, that its purpose is to implement art 45 of Law No. 33 of 2004 on Fiscal Equalisation between Central and Regional Governments. Article 45 states that the procedures related to the provision, receipt, and use of gifts (hibah), both from home and abroad, is to be regulated in a government regulation. Accordingly, this government regulation makes provision for the provision of gifts received from both home and abroad, and the manner in which they are distributed to their intended recipient(s).