The United Arab Emirates has a culture of giving that originated in tribal and religious traditions. In the twentieth century, the state and ruling families of the emirates institutionalized these traditions as many leading families invested their personal wealth in various philanthropic enterprises. Today, philanthropic activity in the UAE is significant in its magnitude. 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. It is accompanied by supplemental materials to provide more context on civil society and philanthropy in the UAE.