Even in tough times, there are reasons to gather and celebrate.

To mark the accomplishments of an American president who helped to pave the way for refugees to become citizens. To commemorate the achievements of the first Vietnamese American congressman in the nation’s history. To recognize a student who is striving to rid the world of human-rights violations.

Organizers of the 2009 Vietnamese American National Gala briefly - only briefly — considered skipping this year’s event because of the economy, but John Trần, its executive director, said it’s crucial that it goes on to remember the past and look to the future.

''It’s important to always remember the work of people who come before us,'' said Trần, an attorney in Newport Beach, Calif. ''We wouldn’t be here without the contributions of everyone who’s come before.''

WHEN: May 22-24

WHERE: Beverly Hills, Calif.

HIGHLIGHTS: Awarding of the Golden Torch Awards to President Jimmy Carter, Rep. Anh ''Joseph'' Cao, Harvard student Minh Nguyễn, Sugarbowl Bakery, Wells Fargo and UVSA of Southern California.

INFORMATION/REGISTRATION: www.vangusa.org

Honorary Vietnamese American Award: President Jimmy Carter

President Carter signed the Refugee Act of 1980, which provided a definition of a refugee, created the Office of Refugee Resettlement, set the number of refugee admissions at 50,000 per year (unless in case of an emergency), and allowed a refugee to adjust his/her status after one year to become a permanent resident and, after four more years, to become a U.S. citizen. In 1977, the day after taking office, Carter pardoned almost all Việt Nam War draft evaders. That same year, he attempted to resume relations with Việt Nam, declaring ''the destruction was mutual.'' Since leaving office in 1981, Carter has spent his time on humanitarian causes, such as building homes through Habitat of Humanity, as well as diplomatic efforts across the world.

In 1984, five ambitious brothers pooled their savings together and purchased Sugar Bowl Bakery, a neighborhood coffee shop in San Francisco’s Richmond District. With a tenacious drive to succeed, the Ly brothers made donuts in house and sold them to the local community. Using only the finest ingredients, Sugar Bowl Bakery quickly became known as the local bakery everyone visited for their dessert needs. Demand quickly outgrew the small shop and another one was opened in 1986. The new space enabled Sugar Bowl Bakery to experiment with more ingredients and unique recipes. With an expanded product line, Sugar Bowl Bakery launched its wholesale division to service the Bay Area’s top cafes, schools, hotels, and other foodservice institutions. It now has more than 300 employees and its annual sales topped $45 million in 2008.

According to Diversity Inc., an online diversity publication, 8 percent of Wells Fargo’s workforce consisted of Asian employees last year. This works out to an approximate 13,000 workers. In 2008, Wells Fargo ranked 26th in Diversity Inc.’s Top 50 Companies for Diversity list. As an employer, Wells Fargo is 34 percent ethnically diverse and 23 percent of its management staff is ethnically diverse. Six years ago, the company developed a specific six-point plan to integrate diversity. To provide successful financial services, Wells Fargo understands that it must adapt and provide service that makes its customers comfortable. For example, Wells Fargo team members in Orange County, Calif., realized there was a language barrier for some customers. Thus, they created an English and Vietnamese dictionary of basic banking terms to help community members navigate the American financial services system.

UVSA assists in establishing a bridge between different generations through their various leadership development opportunities, participation in community events celebrating the unity and strength of the Vietnamese American Community and provides hundreds and thousands of dollars back to the community through its annual Tết Festival profits. Through its fundraising and community activities, UVSA has given back more than $800,000 to the community, including causes such as high school outreach programs, summer leadership camps aimed for Vietnamese American students, leadership camps for Vietnamese Student Association staff members and community fundraisers. The volunteer staff members of UVSA are dedicated, young professionals from all fields who come together to promote the Vietnamese culture to the surrounding community in Southern California. It is UVSA’s efforts that unite Vietnamese Student Associations across more than a dozen campuses to work together and accomplish even more as a whole.

Anh ''Joseph'' Quang Cao is a New Orleans lawyer and a U.S. representative from Louisiana’s 2nd congressional district. He is a member of the Republican Party. In December 2008, Cao defeated nine-term Democratic U.S. Rep. William Jefferson with 49.6 percent of the vote to Jefferson’s 46.8 percent. Cao is the first Vietnamese American as well as the first native of Việt Nam to serve in Congress. He won in a district that usually votes overwhelmingly Democratic. Politico.com declared Cao’s victory one of America’s ''Top 10 Political Upsets'' of 2008. Cao was 8 years old when he arrived in the United States with two siblings and an uncle as a refugee. He has a bachelor’s degree in physics from Baylor University in Waco, Texas, and received his master’s degree in philosophy from Fordham University in New York City. In 2000, he completed his J.D. at Loyola University School of Law in New Orleans. While in law school he also taught undergraduate courses in philosophy at Loyola. After receiving his law degree, Cao began his legal career as an associate at the Waltzer Law Firm. He left Waltzer & Associates to become in-house counsel for Boat People SOS, a civil rights organization for Vietnamese refugees. He decided to enter politics after seeing the ineffective government response to Hurricane Katrina, and soon became involved in leading New Orleans East residents to oppose a landfill.