Article 10 of the Saudi Donation Collection Law

This article sets a duty of disclosure after the campaign ends. The licensed entity must provide the licensing authority with the following:

• A bank statement.
• A detailed financial report showing the in-kind and cash donations received.

This must be done within 15 days of the date the donation collection campaign ends.

Note that the report must include in-kind donations too, not only cash, and must be detailed. Under Article 1, the licensing authority is the National Center for Non-Profit Sector Development and any other entity legally competent to issue donation collection licenses. And under the same article, a campaign is an organized activity through which a call to collect donations is made.

The aim of this duty is to enable the licensing authority to monitor what was collected and compare it with what was announced. This article comes after Article 9, which requires the call to include information such as the license number, the approved account numbers and the purpose. Article 11 follows, preventing the entity from spending what it collected on anything other than the purpose for which it was collected except with the licensing authority's approval, subject to the donor's condition if there is one. This article does not explain the form of the report or the effect of delay in submitting it.