General UAE Legal Questions LawLaw No. (3) of 2024 Establishing the Dubai Community Contributions Establishment

Article (2) The following words and expressions, wherever mentioned in this Law, will have the meaning indicated opposite each of them unless the context implies otherwise: UAE: The United Arab Emirates. Emirate: The Emirate of Dubai. Ruler: His Highness the Ruler of Dubai. Government: The Government of Dubai. Executive Council: The Executive Council of the Emirate of Dubai. IACAD: The Islamic Affairs and Charitable Activities Department. CDA: The Community Development Authority in Dubai. DCCE: The Dubai Community Contributions Establishment. Jood Platform: The Dubai Community Contributions Platform “Jood” owned by the DCCE. Board of Trustees: The board of trustees of the DCCE. Executive Director: The executive director of the DCCE. Establishment of the DCCE

Article (5) The DCCE will have the following objectives:

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Law No. (3) of 2024 Establishing the Dubai Community Contributions Establishment Page 3 of 11 1. to contribute to supporting and sustaining social development in the Emirate by channelling the contributions made by the private sector, individuals, and the community, as well as the other financial resources allocated for supporting various social programmes and groups; 2. to address community needs and provide the necessary support to the needy; 3. to promote social solidarity among members of the community and reduce reliance on government humanitarian support; 4. to contribute to promoting social responsibility in the field of charitable and philanthropic activities; 5. to contribute to enhancing integrity in managing the property of Charitable Activities and to implementing sound policies in Donation management, in accordance with best international practices; 6. to encourage engagement by Government Entities and the private sector, and consolidate their efforts, in supporting humanitarian cases in the Emirate, by making contributions and providing support to community projects and initiatives; and 7. to provide reliable means for charitable giving and channelling the same towards improving the quality of life of community members. Functions of the DCCE

Article (6) The DCCE will develop and manage the Jood Platform, and will exercise all the duties and powers required for the achievement of its objectives. Without prejudice to the powers and functions of the concerned Government Entities under the legislation in force, the DCCE will, in coordination with the concerned entities where necessary, have the duties and powers to: 1. develop, and follow up implementation of, the strategic plans and general policies of the DCCE, as required for the achievement of its objectives; 2. develop plans for raising Donations and securing financing resources through Jood Platform, in line with the adopted general policy and strategic plans of the DCCE, as well as the legislation in force in the Emirate; 3. propose and review legislation that may encourage the engagement of the public and private sectors in fields related to the activities of the DCCE; 4. operate Jood Platform and promote it locally. The operation and management of Jood Platform are subject to the electronic security requirements and to any polices, rules, and standards adopted by the Dubai Digital Authority in respect of electronic security, the development of Platforms and Digital Services, and using Shared Services;

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Law No. (3) of 2024 Establishing the Dubai Community Contributions Establishment Page 4 of 11 5. develop institutional policies, rules, requirements, procedures, processes, and standards for Donations meant for the humanitarian cases to be supported by the DCCE and for all other matters required for the achievement of the objectives of the DCCE; 6. list on Jood Platform the community projects, initiatives, and products offered by the DCCE partners, including Charitable Associations, Civil Society Organisations, Government Entities, and others; and determine the Donation amounts needed for these projects, initiatives, and products, in accordance with the standards set and adopted by the DCCE in coordination with those associations, organisations, and entities; 7. administer and allocate donations to support the most urgent humanitarian cases in the Emirate by integrating and linking the relevant electronic systems for processing requests for humanitarian support; 8. enhance the efficiency of providing services related to supporting humanitarian cases by ensuring transparency in documenting and following up on the support provided to these cases; 9. collaborate with Civil Society Establishments, Civil Society Associations, Charitable Associations, Government Entities, and non-government entities in areas relevant to achieving the DCCE's objectives; 10. liaise and coordinate with the Concerned Entities and the DCCE’s partners in respect of implementing the programmes, projects, activities, and initiatives that contribute to achieving the objectives of the DCCE; 11. conclude agreements and memoranda of understanding with the Concerned Entities within and outside of the Emirate in fields that are relevant to the achievement of the objectives of the DCCE; 12. establish companies and corporations, either solely or in partnership with other persons, in fields that are relevant to the work of the DCCE; 13. own and take lease of real property, movable property, materials, devices, equipment, and systems as required to enable the DCCE to exercise its duties and powers under this Law and the resolutions issued in pursuance hereof; and 14. exercise any other duties or powers required for the achievement of the DCCE objectives, as assigned to it by the Ruler or the Chairman of the Executive Council. Organisational Structure of the DCCE

Article (8) a. The DCCE will have a Board of Trustees comprised of a chairman, a vice chairman, and a number of other experienced and specialised members. The number of the Board of Trustees members may neither be less than five (5) nor more than nine (9), including the chairman and vice chairman of the Board of Trustees. Members of the Board of Trustees will be appointed pursuant to a decree of the Ruler for a renewable term of three (3) years. b. In the event of absence of the chairman of the Board of Trustees, or where his post falls vacant for any reason, the vice chairman of the Board of Trustees will act as the chairman and exercise all his functions under this Law. However, where the position of the chairman of the Board of Trustees falls permanently vacant for any reason whatsoever, a new chairman will be appointed pursuant to a resolution issued by the Ruler. Functions of the Board of Trustees

Article (9) a. The Board of Trustees will undertake general supervision of the DCCE, manage its affairs, and ensure that it performs its functions under this Law, the resolutions issued in pursuance hereof, and other legislation in force in the Emirate. In particular, the Board of Trustees will have the duties and powers to: 1. approve, and supervise the implementation of, the general policy and strategic and development plans of the DCCE; 2. approve the vision, mission, values, and the future orientations of the DCCE in line with the governance principles adopted by the DCCE in this respect; 3. approve the draft annual budget and Financial Statements of the DCCE; 4. approve the organisational structure of the DCCE; 5. approve the resolutions, bylaws, and regulations governing the administrative, financial, and technical work of the DCCE, including the human resources regulations of the DCCE; 6. approve the projects, initiatives, activities, programmes, and awareness campaigns that contribute to the achievement of the objectives of the DCCE; 7. establish, in coordination with the Concerned Entities, the rules regulating the acceptance of the grants, gifts, Donations, and endowments offered to the DCCE; the use of their proceeds; and the channels and conditions for spending and investing these proceeds, in accordance with the legislation in force in the Emirate;

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Law No. (3) of 2024 Establishing the Dubai Community Contributions Establishment Page 6 of 11 8. develop and follow up on the implementation of the investment plans aimed at enabling the DCCE to self-finance its programmes, projects, and administrative affairs, in a manner that achieves financial sustainability; 9. appoint the Executive Director, and determine his powers and remuneration; 10. approve charges for the services provided by the DCCE; 11. approve the annual report on the activities, performance, and achievements of the DCCE; and submit the same to the Executive Council; 12. appoint, dismiss, and determine the remuneration of, external auditors; review the reports and notes submitted by these auditors at the end of each Financial Year; and present the same to the CDA; 13. form permanent and temporary committees and work teams, and determine their functions and terms of reference; and 14. exercise any other duties or powers related to the achievement of the objectives of the DCCE. b. With the exception of its powers under sub-paragraphs (a)(1), (a)(2), (a)(3), (a)(4), (a)(5), (a)(9), (a)(10), and (a)(12) of this Article, the Board of Trustees may delegate any of its powers to any of its members, or to the Executive Director, provided that such delegation is specific and in writing. Meetings of the Board of Trustees

Article (10) a. The Board of Trustees will convene at the invitation of its chairman, or vice chairman where the chairman is absent, at least once every two (2) months or where necessary. Meetings of the Board of Trustees will be valid if attended by the majority of its members, provided that the chairman or vice chairman is in attendance. b. Resolutions and recommendations of the Board of Trustees will be passed by majority vote of the attending members; and in the event of a tie, the chair of the meeting will have a casting vote. c. Resolutions and recommendations of the Board of Trustees will be recorded in minutes signed by the chair of the meeting and the attending members. d. A rapporteur will be appointed to the Board of Trustees by its chairman. The rapporteur will be responsible for sending meeting invitations to the members of the Board of Trustees, preparing its meeting agendas, recording its minutes of meetings, following up the implementation of the Board of Trustees resolutions and recommendations, and performing any other duties assigned to him by the chairman of the Board of Trustees.

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Law No. (3) of 2024 Establishing the Dubai Community Contributions Establishment Page 7 of 11 e. The Board of Trustees may invite experts and specialists, as it deems appropriate, to attend its meetings to assist it in performing its duties. These experts and specialists will not have a vote in the deliberations of the Board of Trustees. Executive Body of the DCCE

Article (12) a. The Executive Director will be appointed by a resolution of the chairman of the Board of Trustees. b. The Executive Director will be directly responsible to the Board of Trustees for performing his functions under this Law, the resolutions issued in pursuance hereof, and other legislation in force in the Emirate, in a manner that ensures the achievement of the DCCE objectives and enables it to perform its functions. In particular, the Executive Director will have the duties and powers to: 1. prepare the general policy and the strategic, development, and operational plans of the DCCE, submit the same to the Board of Trustees for approval, and follow up on their implementation; 2. prepare the draft annual budget and Financial Statements of the DCCE, and submit the same to the Board of Trustees for approval; 3. prepare the organisational structure of the DCCE, and submit the same to the Board of Trustees for approval; 4. prepare the resolutions, bylaws, and regulations governing the administrative, financial, and technical work of the DCCE, including the human resources regulations; and submit the same to Board of Trustees for approval; 5. supervise the daily work of the executive body of the DCCE, and the activities and services it performs;

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Law No. (3) of 2024 Establishing the Dubai Community Contributions Establishment Page 8 of 11 6. supervise the implementation of the projects, programmes, and initiatives supported by the DCCE; 7. propose the projects, programmes, and initiatives of the DCCE; submit the same to the Board of Trustees for approval; and supervise the implementation of the same; 8. prepare an annual report on the activities and achievements of the DCCE, and submit the same to the Board of Trustees for approval; 9. approve financial transactions subject to the rules stipulated in the financial regulations and bylaws applicable to the DCCE and the table of financial approval powers adopted by Board of Trustees; 10. represent the DCCE before third parties and judicial authorities; and conclude contracts, agreements, and memoranda of understanding to which the DCCE is a party, in accordance with the relevant powers granted to him by the Board of Trustees; 11. propose the establishment of all types of companies and establishments with a view to achieving the objectives of the DCCE; and submit the same to the Board of Trustees for approval; 12. submit annual reports on the performance of the DCCE to the Board of Trustees to review the same and make the appropriate decisions in respect thereof; 13. propose fees and charges for the services provided by the DCCE; and submit the same to the Board of Trustees for approval; 14. open and manage bank accounts within the Emirate subject to the approval of the Board of Trustees and in accordance with legislation in force in the Emirate; and 15. exercise any other duties or powers related to the achievement of the objectives of the DCCE, as assigned or delegated to him by the Board of Trustees. c. The Executive Director may delegate to any of the DCCE employees any of his powers under paragraph (b) of this Article, provided that such delegation is specific, in writing, and in accordance with the relevant table of approval powers adopted by the Board of Trustees. Outsourcing DCCE Functions

Article (14) a. The financial resources of the DCCE will consist of: 1. the financial support provided to the DCCE by the Government; 2. fees and charges for services provided by the DCCE; 3. the grants, gifts, and proceeds of endowments received by the DCCE and accepted by the Board of Trustees in accordance with the legislation in force; 4. Donations raised by the DCCE in accordance with the legislation in force; 5. proceeds of the movable and immovable property owned by or allocated to the DCCE; and 6. any other resources secured by the DCCE through conducting its activities and approved by the Board of Trustees. b. The provisions of the above-mentioned Law No. (1) of 2016 and its Implementing Bylaw, and the relevant agreements made with the Department of Finance, will apply to the support provided to the DCCE in accordance with sub-paragraph (a)(1) of this Article. c. The standards and rules governing deductions from the Donations raised to cover the operating and administrative expenses and costs of the DCCE will be determined pursuant to a resolution of the Board of Trustees and in coordination with the IACAD. Annual reports on the raised amounts, and the percentages deducted from the same, must be provided to donors. Accounts and Financial Year of the DCCE