The nonprofit sector in Saudi Arabia is governed by a combination of codified regulations and Islamic law. The country’s philanthropic law and policy underwent extensive revision in 2015 as part of a broader program of socio-economic policy reform. The reforms were re-enforced by the government’s 2030 Vision plan, which envisions, among other things, a more effective nonprofit sector. The report (available in English and Arabic) explores the current state of laws and regulations affecting philanthropy, unpacking the history, and the present-day legal environment.