Article 12 of the Saudi Donation Collection Law
المادة 12 من نظام جمع التبرعات
The article requires identifying those authorized to spend from donations, at least two persons by joint signature with the financial officer's signature essential, and spending from approved bank accounts.
Official text (Arabic)
This article has not been amended since the law was issued.
على الجهة المرخَّص لها تحديد أصحاب الصلاحية في الصرف من التبرعات، على ألا يقل عددهم عن (اثنين) بتوقيع مشترك، على أن يكون توقيع المسؤول المالي في الجهة المرخَّص لها توقيعاً أساسيًّا. ويكون الصرف من حساباتها البنكية المعتمدة.
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 sets internal controls on spending from donations, to prevent one person from acting alone with them:
- Identifying those authorized: the licensed entity must identify those who have authority to spend from donations.
- Number and joint signature: there must be at least two of them, and spending is by joint signature.
- The financial officer's signature: the signature of the entity's financial officer is an essential signature.
- Source of spending: spending is from its approved bank accounts.
This means that any spending from donations needs at least two signatures, one of them the financial officer's, and must be made through the approved accounts, not in cash from outside them.
This article comes after Article 11, which prevents spending donations on anything other than the purpose they were collected for except with the licensing authority's approval, subject to the donor's condition. Article 11 sets where the money is spent, and this article sets how it is spent. Article 13 follows, requiring the entity, when preparing its annual budget, to state the proceeds of donation collection and its items of revenue and expenses, supported by documents.
The article does not specify who the second signatory is; that is left to the entity's own determination.
Practical example
An association in Qassim needs to pay for medical equipment from the donations account. It is not enough for the association's chairman to sign alone; spending must be by joint signature of at least two of those the association has identified, one of them the financial officer, and from its approved bank account.
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 Donation Collection Law
How many signatories are required for spending donations at an association?
At least two, by joint signature.
Is the financial officer's signature mandatory?
The article provides that the signature of the licensed entity's financial officer is an essential signature.
From where is spending from donations made?
From the licensed entity's approved bank accounts.
More articles on Spending Donations and Financial Reports
- Article 10
The article requires the licensed entity to give the licensing authority, within 15 days of the campaign ending, a bank statement and a detailed financial report showing the in-kind and cash donations received.
تزود الجهة المرخَّص لها الجهة المرخِّصة، خلال (خمسة عشر) يوماً من تاريخ انتهاء حملة جمع التبرعات، بكشف حساب بنكي، وتقرير مالي مفصل موضحة فيه التبرعات العينية وا
- Article 11
The article prevents the licensed entity from spending donations on anything other than the purpose they were collected for except with the licensing authority's approval, subject to the donor's condition if there is one.
لا يجوز للجهة المرخَّص لها صرف ما جمعته من تبرعات في غير الغرض الذي جُمع من أجله، إلا بموافقة الجهة المرخِّصة، مع مراعاة شرط المتبرع إن وجد.
- Article 13
The article requires the licensed entity, when preparing its annual budget, to state the proceeds of donation collection and its items of revenue and expenses, supported by documents.
تلتزم الجهة المرخَّص لها عند إعداد ميزانيتها السنوية ببيان حصيلة جمع التبرعات، ومفردات إيراداتها، ومصروفاتها، مؤيداً بالمستندات.
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.