1Second Edition | April 2020
Para. 3.4.2Status unknownSaudi ArabiaRegulation
Issued by Zakat, Tax and Customs Authority (ZATCA)
Charitable Associations, Non-Government Organizations, and Training Units
A. Charitable Associations and Non-Government Organizations
Charitable associations and non-government organizations fall under the Law of Charitable
Associations and Non-Government Organizations, issued by Royal Decree No. (M/8) dated 19
Safar 1437 AH (corresponding to 1 December 2015), and its Implementing Regulations, which aim
to regulate, develop, and safeguard non-profit activities, contribute to national development,
and enhance citizens’ participation in managing and developing society. The Ministry of Social
Affairs is the competent authority responsible for matters concerning charitable associations
and non-government organizations, within the scope of the Law of Charitable Associations and
Non-Government Organizations.
These charitable associations and non-government organizations are characterized by their
primary role in non-profit charitable work. Examples include but are not limited to: Al-Birr
Association, King Abdulaziz Charitable Association, Nama Foundation, Iqra Humanitarian
Foundation, and other charitable associations and private foundations.
B. Training Units
Training units are governed by the Statutory Rules for Establishment of Non-Profit Technical and
Vocational Training Centers in the Field of Technical and Vocational Training, issued by Council
of Ministers Resolution No. (17), dated 15 Muharram 1430 AH (corresponding to 12 January
2009). The Technical and Vocational Training Corporation (TVTC) supervises the activities of
such training units and monitors compliance with the provisions of the training units rules and
related instructions. A training unit is licensed through an initial approval decision issued by the
Governor of TVTC to establish a non-profit training unit, after which the training unit must fulfill
the relevant conditions and requirements to obtain the final license.
The Arabic text is the legally binding version. The English translation is provided for guidance only.
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