Article 21 of the Saudi Civil Society Associations Law

This article sets out a list of obligations on every association, which can be divided into four groups:

First: records.

• Keeping documents, correspondence and records at its headquarters in accordance with the Regulations.
• A special register of members: name, details, address, date of joining, fees paid and every change.
• Recording the minutes and decisions of the general assembly and the board, and the decisions of the head of the executive body under delegation, with every member having the right to inspect them.
• Issuing a membership card to each member.

Second: money.

• Recording its accounts in detail, showing revenues and expenditures.
• Contracting a licensed certified accountant to audit the accounts.
• Depositing cash funds in its own name at a bank in the Kingdom, not spending them on anything other than their designated purpose, and spending only with the signatures of two officials delegated by the board and identified by the articles of association.
• Displaying the audited financial statements at its headquarters or on its website at least one week before the general assembly.

Third: prohibitions.

• Disposing of zakat funds in a way that contradicts the provisions of Sharia.
• Investing funds in financial speculation.
• Receiving aid from outside the Kingdom except with the Ministry's approval and in accordance with the controls in the Regulations.

Fourth: the general duty to comply with Sharia, public order, public morals, the laws and regulations, and to preserve national unity.

This article is preceded by Article 20, on the board's annual report.