أسئلة قانونية إماراتية عامةقرار مجلس الوزراء بشأن اللائحة التنفيذية للقانون الاتحادي في شأن تنظيم التبرعات

Article (1) Definitions The definitions stated in the aforementioned Federal Law No (3) of 2021 shall apply to this Resolution; otherwise, the following words and phrases shall have the meanings assigned to each of them, unless the context otherwise requires: Federal Law No. (3) of 2021 Regulating of Donations. : Law Any means whose aim is to go to the public to collect, receive, or provide donations, whether this is done by displaying or publishing in writing, drawing, image, symbol, sound, or other means of expression through all visual, audio, print, and other media. : Advertising and Publicity for Donations

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Cabinet Resolution of 2022 Concerning the Executive Regulations o…

Article (2) Efficiency Measurement and Evaluation System The efficiency and evaluation of licensed entities and authorised entities to collect and provide donations shall be measured by the following indicators: 1. The percentage of fundraising costs out of total donations; 2. Degree of adherence to fundraising controls and procedures; 3. Percentage of commitment to spending the donations for the purposes for which they were collected; 4. The target amount compared to the achieved amount; 5. Percentage of beneficiaries whose approval of the information exchange permit was taken out of the total number of beneficiaries; and 6. Any other indicators are to be agreed upon in coordination with th…

Article (3) Administrative and Operating Expenses for Fundraising 1. Licensed non-governmental entities may, after the prior approval of the Competent Authority, deduct a percentage of the donations in order to carry out their objectives and cover the administrative and operational expenses necessary for the fundraising process, according to the following controls: a. The deduction percentage shall not exceed (15%) of the total donations collected through normal means. b. The deduction percentage shall not exceed (5%) of the total donations collected through electronic means. c. The deduction percentage shall not exceed (40%) of the total revenues of concerts, exhibitions, charitable markets…

Article (4) Conditions to Issue Permits Issuance of the Permit shall require the following: 1. All conditions and data mentioned in Article (7) of the law shall be met; 2. The fundraising charitable organisation shall be approved by the Competent Authority to collect donations for the benefit of others;

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Cabinet Resolution of 2022 Concerning the Executive Regulations of Federal Law of 2021 Regulating Donations 4 3. The purpose of fundraising shall be specific and clear and not inconsistent with the legislation in force in the State; 4. The measurement of the competence and evaluation of the authorised entity shall be good according to the approved indicators, with the exceptio…

Article (5) Permit Granting Procedures The permit application shall be submitted in accordance with the following controls and procedures: 1. The permit application shall be submitted to the competent authority according to the form prepared for this purpose; and 2. The application shall be submitted twenty (20) days at least before the date specified for the donation process. The Competent Authority may make an exception from this term if there is a justification. The Competent Authority may seek the parties opinion related to the purpose for which the donations shall be collected.

Article (6) Authorisation Term The term of the permit shall not exceed one year, and the Competent Authority may extend it for a similar term upon the request of the authorised entity whenever there is a justification in this regard.

Article (7) Permit Extension Procedures 1. The permit extension application shall be submitted at least (15) fifteen days prior to its expiry. 2. Determining the reasons for the extension request and its term. 3. The extension request shall be studied in accordance with the procedures stipulated in the law and this resolution.

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Cabinet Resolution of 2022 Concerning the Executive Regulations of Federal Law of 2021 Regulating Donations 5

Article (8) The Permit Term Exceeds the Fiscal Year 1. In the event that the term of the permit for the authorised entity exceeds the fiscal year in which it was issued, this permit shall be counted within the number of permits granted to the authorised entity for the new fiscal year. 2. The authorised entity shall submit a detailed financial report that includes the proceeds of donations at the end of the fiscal year in which the permit was issued and the donations required to be collected during the new fiscal year.

Article (9) Maintaining a Record of Donations by the Local Entity The local entity shall maintain an electronic record in which all data and information related to fundraising permits issued by it are recorded as follows: 1. The name and data of the authorised entity; 2. Permit number, date and term; 3. The name of the charitable organisation carrying out the fundraising process; 4. The purpose of the fundraising; 5. Fundraising method; 6. Fundraising places; 7. A statement of the total proceeds of donations; 8. A statement of the expenses incurred in the donation process; and 9. Any other data specified by the Ministry. The local entity shall keep these records for a term of no less than (1…

Article (10) Means of Collecting and Making Donations 1. Monetary donations shall be collected after the approval of the Competent Authority through any of the following means: a. Cash boxes, coupons, or cash donations against receipts. b. Short text messages. c. Concerts, markets, exhibitions, auctions and charity events. d. Monthly deductions from personal accounts. e. Fundraising bank accounts. f. Various marketing and promotional offers and the attached request for donations. g. Automated teller machines of licensed banks in the State. h. Digital platforms approved by the Competent Authority for fundraising. i. Social media. j. Direct deposits into bank accounts. k. Different media 2. An…

Article (11) External Donations Receiving Receiving donations from outside the State to licensed and authorised entities shall be in accordance with the following controls: 1. An application shall be submitted to the Competent Authority according to the form prepared for this purpose. 2. The form shall include the following data: a. The following data and information of the donor: 1. The name of the person or entity wishing to donate. 2. The state of headquarters. 3. The main activity of the donor. 4. The amount or type of donation. 5. The purpose of the donation. 6. Bank account details of the donor. b. The following data and information of the applicant: 1. Authority Name. 2. Licensing dat…

Article (12) Delivery of Donations Outside the State The delivery, submission, or transfer of donations to any person or entity outside the State shall be limited to the controls and procedures in force at the Ministry of Foreign Affairs and International Cooperation.

Article (13) Money Transfers Banks and financial institutions in the State may not make any financial transfers outside the State from bank accounts for donations except in accordance with the controls and procedures set by the Ministry of Foreign Affairs and International Cooperation.

Article (14) Classification Certificate To grant charitable or humanitarian status to associations, bodies, or civil institutions of public interest, the following conditions and controls shall be met: 1. Classification controls: a. The entity shall submit a classification request to the Competent Authority according to the form prepared for this purpose. b. The classification request shall include the following: 1. A copy of the declaration, licensing or incorporation resolution of the entity. 2. About the entity. 3. The main activities of the entity. 4. Articles of Association or Memorandum of Association. 5. Report of the most significant achievements.

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Article (15) Dealing with Bank Accounts that Contain Violating Donations 1. The Competent Authority, in accordance with the legislation in force, may request the freezing, suspension or closure of bank accounts in which donations collected in violation of the provisions of the Law and this Resolution and the resolutions issued for their implementation shall be deposited. 2. The competent court shall order the confiscation of donations collected in violation of the provisions of the Law, this Resolution, and the resolutions issued in implementation thereof.

Article (16) Accounting Records to Organise Donations 1. The licensed and authorised entities shall maintain regular electronic accounting records in which all data and information related to the fundraising shall be recorded, provided that they shall include the following data:

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Cabinet Resolution of 2022 Concerning the Executive Regulations of Federal Law of 2021 Regulating Donations 11 a. Donation sources. b. The proceeds of donations. c. The purpose of the fundraising. d. Aspects and methods of spending donations. e. Beneficiaries. f. Any other details requested by the Competent Authority. 2. The entities referred to in Clause (a) of this Article shall keep such records f…

Article (17) Licensed Parties Obligations 1. The authorised entities shall provide the Competent Authority with the following: a. Periodic reports on the donations that it collects, stating the amount of funds that have been collected, the methods of their disbursement, and any other regulations or data specified by the Executive Regulations of this law. b. Reports and periodic statements of the names and data of those in charge of fundraising. c. Periodic reports on the beneficiaries. d. Any other details requested by the Competent Authority. 2. The entities referred to in Clause (1) of this Article shall be committed to using the information systems specified by the Competent Authority and…

Article (18) Obligations of Charitable Societies When managing and fundraising for the benefit of authorised entities, charities shall comply with the following: 1. Permits conditions and regulations. 2. Providing the authorised entities with periodic reports on the fundraising process.

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Cabinet Resolution of 2022 Concerning the Executive Regulations of Federal Law of 2021 Regulating Donations 12 3. The authorised entities shall deliver the proceeds of fundraising within a term not exceeding (30) days as of the date of the expiration of the permit. 4. The administrative and operational percentages specified for the fundraising process in accordance with Article (3) of this re…

Article (19) The Unified Electronic Record 1. The Ministry shall prepare a unified electronic record that includes the following: a. All data and information about donors. b. Fundraising proceeds and aspects of disbursement. c. Beneficiaries or individual beneficiaries. d. Any other data or information identified within this record. 2. The licensed entities shall designate a liaison officer from the concerned departments or divisions to undertake the entry of donations data and information in the unified electronic record in accordance with the mechanisms and procedures followed by the Ministry. Licensed entities may request to link their electronic systems directly with the Ministry registr…

Article (20) Converting In-Kind Donations into Cash In-kind donations may be converted into cash whenever necessary, after obtaining the approval of the Competent Authority in accordance with the following controls and procedures: 1. In-kind donations shall be measurable and transferable; 2. A request shall be submitted to the Competent Authority at least (15) fifteen days prior to the date specified for the transfer, unless such donations are perishable or not distributable, in which case the request may be submitted urgently. In all cases, the request shall include the following: a. A detailed statement of the in-kind donations to be transferred, their source and purpose, supported by phot…

Article (21) Special Systems for Obtaining Information 1. The licensed and authorised entities shall set up the systems that guarantee access to the data and information of the donors and the beneficiaries of the donations, provided that the data and information shall include the full name of the donor and the beneficiary, contact details, and permission to exchange information in the event of the approval of the beneficiary, and in the event that the donor or beneficiary is a legal person. The data and information shall include a copy of the licence or establishment resolution, data, and information of the person responsible for the actual management of the legal person, including the full…

Article (22) Permit Suspension The Competent Authority shall suspend the fundraising permit in the event that the charitable association or the authorised entity violates the terms and conditions of the permit, as follows: 1. The Competent Authority shall prepare a report on the violation committed by the charity or the authorised entity; 2. The violator shall be notified of the committed violation, and a date is set to respond thereto. Failure to respond within the specified time shall be considered an admission of violation; 3. Studying the violation after the expiry of the deadline for responding thereto, and issuing a resolution to suspend the permit; 4. In the event that the violation i…

Article (23) Advertising and Publicity for Fundraising Works The licensed and permitted entities shall abide by the advertising content standards and conditions issued by the Competent Authorities in the State when publishing or broadcasting publicity and advertising for fundraising. Advertising and publicity means shall include the following: 1. Advertising in various media. 2. Phone calls. 3. Correspondences and letters regarding the request for donations. 4. Ads on different websites. 5. Display fundraising bank account numbers through any means of advertising. 6. Digital platforms approved by the Competent Authority for fundraising.

Article (24) Permit Expiry 1. In addition to the cases stipulated in Article (32) of the law, the permit to collect donations ends if the amount of donations reaches the target amount. 2. The charitable association and the authorised entity shall abide by the following controls in the event that the fundraising permit expires: a. Not receiving any donations after the expiry of the permit. b. Cease and remove all publicity and advertising related to the fundraising permit. c. Notify the Competent Authority of the procedures that have been taken. 3. In the event that the amount of donations exceeds the target amount, the Competent Authority shall determine how to dispose of the excess amount.…

Article (25) Executive Resolutions The Minister shall issue the Resolutions necessary to apply the provisions of this Resolution.

Article (26) Repeals Any provision that violates or contradicts the provisions of this Resolution shall be repealed.

Article (27) Resolution Publication and Enforcement This Resolution shall be published in the Official Gazette and enter into force as of the day following the date of its publication. Mohammed Bin Rashid Al Maktoum Prime Minister Issued by Us: On: 18 Rabi` al-Awwal 1444 A.H. Corresponding to: 14 October 2022 AD

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