Article 4 of the Saudi Donation Collection Law
المادة 4 من نظام جمع التبرعات
The article permits the licensed entity to receive in-kind donations at its head office, its branches or the sites licensed for collection, with serially numbered receipts, a copy of which is given to the donor.
Official text (Arabic)
This article has not been amended since the law was issued.
للجهة المرخَّص لها تلقي التبرعات العينية من خلال مقرها الرئيس، أو فروعها، أو المواقع المرخص لها بجمع التبرعات فيها، على أن يثبت ذلك في إيصالات ذات أرقام متسلسلة، يسلَّم المتبرع نسخة منها.
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 4 explained in plain English
This article governs in-kind donations, meaning donations of things other than money, such as food, clothing or devices. It sets two controls for them:
1- Place of receipt: the licensed entity may receive in-kind donations through:
- its head office,
- or its branches,
- or the sites licensed for collecting donations.
2- Documentation: the donation must be recorded in serially numbered receipts, and a copy is given to the donor. Serial numbering prevents donations from being lost or concealed, and the copy of the receipt is the donor's right.
This article complements Article 3, which governs the financial side by requiring collection to be in line with the entity's objectives and through its approved bank accounts, electronic transfers and checks. Article 5 then prohibits the entity from receiving monetary donations except by direct deposit into its approved bank accounts, and from receiving donations from outside the Kingdom except after the approval of the licensing authority.
The practical effect is that someone donating in kind asks for a numbered receipt, and that the entity receives these donations only in the places the article mentions. Under Article 1, the donor may be an individual or an entity.
Practical example
A company in Jeddah donated computers to a licensed educational association. The association received the devices at its head office, recorded the donation in a serially numbered receipt, and gave the company a copy of it.
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 4 of the Saudi Donation Collection Law
Where do associations receive in-kind donations?
At their head office, their branches or the sites licensed for collecting donations.
Is a donor entitled to a receipt for an in-kind donation?
Yes. The donation must be recorded in serially numbered receipts, a copy of which is given to the donor.
More articles on Methods of Receiving Donations
- Article 3
The article requires a licensed entity to collect donations in line with its objectives, and through its approved bank accounts, electronic transfers and the like, or checks deposited in its accounts.
لا يجوز لأي جهة مرخَّص لها أن تجمع تبرعات، إلا بما يتفق مع أهدافها التي ينص عليها نظامها أو لائحتها، ويكون جمعها للتبرعات من خلال الآتي: 1- حساباتها البنكية الم
- Article 5
The article prohibits the licensed entity from receiving monetary donations except by direct deposit into its approved bank accounts, and from receiving donations from outside the Kingdom except with the licensing authority's approval.
يحظر على الجهة المرخَّص لها ما يلي: 1- تلقي التبرعات النقدية إلا من خلال الإيداع المباشر في حساباتها البنكية المعتمدة لدى البنوك وفروعها. 2- تلقي تبرعات من خارج
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.

