Article 12 of the Saudi Civil Society Associations Law
المادة 12 من نظام الجمعيات والمؤسسات الأهلية
The Article sets the association's resources: membership fees, income from activity, charity and donations, investment returns, government subsidies, the fund's support, resources from managing organizations and zakat.
Official text (Arabic)
This article has not been amended since the law was issued.
تتكون موارد الجمعية مما يأتي :
1 - رسوم العضوية (إن وجدت).
2 - عوائد نشاطات الجمعية.
3 - الصدقات ، والهبات ، والأوقاف ، والتبرعات.
4 - العوائد الاستـثمارية من أمـوال الجمعيـة.
5 - ما يقرر لها من إعانات حكومية.
6 - ما قد يخصصه الصندوق من دعم لبرامجها وتطويرها.
7 - الموارد المالية التي تحققها الجمعية من خلال إدارتها لمؤسسة تابعة لإحدى الجهات الحكومية أو الخاصة ، أو تنفيذ بعض مشروعاتها أو برامجها وفقاً للمادة (السابعة والعشرين) من النظام.
8 - الزكوات للجمعيات التي يشتمل نشاطها على مصارف للزكاة.
This is the official Arabic wording, the only legally binding version. We do not translate the law itself; the explanation below is ours. Official source: Bureau of Experts at the Council of Ministers
Article 12 explained in plain English
This Article states where a civil society association gets its funds, which are eight resources:
- Membership fees, if any; fees are not mandatory.
- Income from the association's activities.
- Charity, gifts, endowments and donations.
- Investment returns from the association's funds.
- Government subsidies set for it.
- The fund's support: what the Fund for Supporting Associations may allocate to its programs and development.
- Contracting resources: what it earns from managing an organization belonging to a government or private body, or carrying out some of its projects or programs, in accordance with Article 27.
- Zakat, but only for associations whose activity includes zakat expenditure categories.
Note that the list includes income from activity and investment returns, so the text allows the association to earn returns from its activity and to invest its funds as part of its resources.
Item 8 lists zakat as a resource only for associations whose activity includes zakat expenditure categories. It is preceded by Article 11 on the association's bodies, and followed by Article 13 on the formation of the general assembly.
Practical example
A cultural association in Dammam organizes exhibitions and evenings. It can receive membership fees, income from selling tickets to its events, donations and government subsidies, but zakat is listed in item 8 as a resource for associations whose activity includes zakat expenditure categories, and this association's activity does not include them.
Translated from our Arabic explanation with machine assistance. For guidance only; it does not replace advice from a lawyer on your situation.
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Frequently asked questions about Article 12 of the Saudi Civil Society Associations Law
Can every association receive zakat?
The Article lists zakat as a resource for associations whose activity includes zakat expenditure categories.
May a civil society association invest its funds?
Yes. One of its resources is investment returns from its funds.
Are membership fees mandatory in an association?
No. The text mentions membership fees "if any".
More articles on Association Resources and Obligations
- Article 20
The board must submit to the Ministry, within four months of the end of the financial year, a detailed annual report approved by the general assembly, including activities, an audited financial report and the estimated budget.
على مجلس إدارة الجمعية أن يقدم إلى الوزارة تقريراً سنويًّا مفصلاً معتمداً من الجمعية العمومية عن القوائم المالية للسنة المالية المنتهية خلال أربعة أشهر من نهاية
- Article 21
This article sets out the association's obligations: keeping records, a member register, minutes and accounts, hiring a licensed accountant, banking funds with two-signature disbursement, and a ban on financial speculation and unapproved foreign aid.
على الجمعية ما يأتي : 1 - أن تحتفظ في مقرها بالوثائق والمكاتبات والسجلات الخاصة بها ، وفق ما تتضمنه اللائحة من أحكام. 2 - أن تقيد في سجل خاص اسم كل عضو من أعضاء
- Article 33
A civil society organization must have an annual budget and a final account, though with the Ministry's approval a statement of revenues, expenses and spending of funds may suffice in place of the final account.
تكون للمؤسـسة ميزانية سنوية ، وحساب ختامي ، ويجوز - بعد موافقة الوزارة - أن يكتفى عنه ببيان يتضمن إيراداتها ومصروفاتها ، وأوجه إنفاق أموالها بحسب طبيعة المال ال
The texts are reproduced from the official website of the Bureau of Experts at the Council of Ministers for reference; where they differ, the officially published Arabic text prevails. This content is not legal advice.