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In the  name  of  the  people  
The  Presidency  Council  
  According  to what  has  been  approved  by  the  Council  of  Representatives  and  in  accordance  with  Item  
(First)  of  Article  (61)  [of  the Constitution],  as  the  stipulated  legal  period  in  Paragraph  (a)  of Item  (5)  of 
Article  (138)  of  the  Constitution  has  passed,  
The  following  law  has been  issued:  
 
Number  (12)  of  the  Year  2010  
The  Law  of Non ‐Governmental  Organizations  
 
Chapter  One 
Definitions  and  Objectives   
 
Article  (1):  The  following  terms,  used  in this  law,  have  the  following  definitions:   
 
First: Non ‐Governmental  Organization : A  group  of  natural  or legal  persons  that  have  registered  
and  obtained  legal  personality  according  to  the  terms  of  this  Law  to pursue  not ‐for ‐profit 
purposes.   
 
Second:  Foreign  NGO : A  branch  of  an  organization  that  has  been  established  according  to the  
laws  of  another  country.   
  
Third:  NGO  Network : An  NGO  registered  under  the  provisions  of  this  Law  that consists  of  other  
NGOs  with  their  own  legal  personalities.   
  Fourth: The  Department : The  NGOs  Department  in  the  Secretariat  of  the  Council  of  Ministers.  
 
Article  (2):  The  goals  of  this  law  are: 
  First: To  enhance  the role  played  by NGOs  by  supporting  their  growth,  development  and  
independence  according  to  law.  
 
Second:  To  promote  the  freedom  of  citizens  to  establish  and  join  NGOs. 
 
Third:  To  create  a central  mechanism  to regulate  the  registration  of  Iraqi  and foreign  NGOs. 
 
Article  (3): All  NGOs  shall  seek to  achieve  their  objectives  through  peaceful  and  democratic  means.   
 

Chapter Two  
Establishment  
 
Article  (4):   
 
First: All  natural  or  legal  Iraqi persons  have  the  right  to  establish,  join  or  withdraw  from an  NGO  
pursuant  to  the  provisions  of  this  law.  
 
Second :  Founding  members  must  be:  
A.  Iraqi  nationals  or  residing  in  Iraq.   
B.  Legally  competent  and  be  at least  (18)  eighteen  years  of  age,  if  natural  persons.  
C.  Not  convicted  of  any  non ‐political  crime or  crime  of  honor.   
 
Article  (5):   
  First: A  NGO  is  established  by  submitting  an  application  for  registration  to  the  Department,  
signed  by at  least  (3)  three  founding  persons.   This application  must  include  the  following  
information:  
1.  The  official  name  of  the  organization  in  Arabic  or  Kurdish,  and  English.  
2.  The  official  address  of  the  organization  certified by  a  competent  official  body. 
3.  The  names,  phone  numbers  and  e ‐mail  addresses  (if  any)  of  the  founding  members.  
 
Second : The  establishment  application  should  be  attached  with  the  following:   
a.  The  Articles  of  Incorporation.  
b.  The  NGO’s  Bylaws.   
c.  Copies  of  the  Iraqi  nationality  certificate  and  civil  identification  card  of  the  natural  founding  
members  or  the  document  of  residence  for  foreign  residents.   
d.  The  names  and  contact  information  of  the  persons  who  will  be  the  official  point of contact  of  
the  NGO  and  who  shall  receive  official  notifications,  answer  inquiries  related  to  establishment  
and  registration.  
 
Article  (6):  The  Bylaws  of  an  NGO  must  include  the  following:  
 
First:  The  official  name of  the  organization  in Arabic  or  Kurdish,  or  the  language  of  the  NGO’s  
choice.  
 
Second:  The  address  of  the  organization’s  main  office.  
 
Third:  A  detailed  statement  of  the  organization’s  objectives.  
 
Fourth:  A  copy  of  the  logo  and  stamp  of  the  organization.  
 

Fifth: The  organization’s  rules  of  membership.  These  should  stipulate  how  members  obtain  and  
lose  membership  and the  rights  and  duties  of  members.  
 
Sixth:  The  organizational  structure  of  the  organization,  election  mechanisms  and  powers  of  any  
other  internal  committees  of  the  organization.  
 
Seventh:  Identifying  the  body  inside  the  NGO  that  has  powers  to  modify  the  bylaws  of  the  NGO  
and  to  make  decisions  concerning  dissolution,  merger  or  division,  and  moving  funds  inside  the  
NGO  accord,  subject  to  the  requirements  of  Articles  22(1)  and  22(4).   
 
Eighth : Identifying  the  body  that  appoints  employees  of  the  organization  and  defines  their  
compensation.   
 
Ninth : The  financial  resources  of the  organization  and  the  sum  of  annual  membership  dues  if 
any.  
 
Article  (7):  The  establishment  and  registration  applications  should  be  exempted  from  duties.   
 
Article  (8):  
 
First:  The  Department  shall  decide  on  the  establishment  application  within  (7)  seven  days  of  the  
date  of  registration  with  the  Department.  Otherwise,  the  application  is  considered  approved.   
  
Second : The  NGO  must submit  to  the  Department  the  registration  application  within  (30)  thirty  
days  of  the  date  of  application  approval.  Otherwise,  the  application  for  registration  is  
considered  refused.  
 
Third:  The  application  for  registration  shall  include  the  following  documents:  
a. The  registration  form  prepared  by  the  Department,  which  must  include  the  required  
information.  
b. Minutes  containing  the  election  of  the  Board  of  Directors  or  the  decision  of  
appointment.   
 
Fourth:  The  Department  issues  the  NGO’s  certificate  of  registration  within  no  more  than  30  days  
of  the  date  of  receiving  a  registration  application  that  meets  the  required  information  and  
documents.   
 
Fifth:  An  NGO  obtains  legal  personality  as  of the  date  of  issuing  the  registration  certificate.   
 
Sixth:  If  an  application  for  registration  or  application  for  establishment  is  denied,  the  
Department  must  state  the  reasons  of  refusal  and notify  the  applicants  in  writing.  Registration  

or establishment  applications  may  be refused  only  if  they  are  in  violation  of a  provision  of this  
law.   
 
Seventh:  The  Department’s  decision  to  refuse  registration  or  establishment  applications  may  be  
appealed  within  30  days  of  the  date  of  the  decision  is  appealable  to  the  Court  of  Appeals.  
 
Article  (9):  The  Department  keeps  a  register  of NGOs,  NGO  networks  and  branches  of  foreign  NGOs  
registered  with  the  Department.  This  register  contains  the  name  of the  NGO,  the  network  or  the  branch,  
the  field  of  work,  its  full  address  and  any  other  actions  taken  against  or  penalties  imposed  on  it.  
 
Article  (10):  All  NGOs  are  prohibited  from  the  following:  
  First: Adopting  any  goals  or  conducting  any  activities  that  violate  the  Constitution  or  other  Iraqi  
laws.   
 
Second : Carrying  out  business  so  as  to distribute  money  among its  members  for personal  
benefit,  or  using  the  organization  to  evade  payment  of  a  tax.  
 
Third : Raising  funds  to  support  candidates  for  public  positions,  or  providing  candidates  with  
financial  support.   
 
Fourth:  Including  a  provision  of the  Bylaws  that  would  distribute  funds,  grants,  or aid  among  
their  members  in  the  event  that  they  are  dissolved.  
 
Chapter Three  
Membership  
 
Article  (11):   
 
First: All  members  of  NGOs  must:   
a. Be  an  Iraqi  citizen  or  a  resident  in  Iraq.  
b. Be  legally  competent  and  at  least  eighteen  (18)  years  of  age.   
c. A person  under  eighteen  (18)  years  of age  may  join an  organization  but may  not  vote  on  any 
resolution.  
d. Accept  the  NGO’s  Bylaws  in  writing.  
 
Second:  Organizations  that  accept  foreigners  resident  in  Iraq  as  members  may  not  have  more  
than  25%  foreign  members,  with  the  exception  of  organizations  founded  by  foreign  residents  in  
Iraq.   
 
Third : Any  person  has  the  right  to be  a member  of  several  NGOs,  but  may  not chair  more  than  
one  NGO.  

 
Fourth: NGOs have  the  right  to  set  their  own  membership  requirements,  provided  that  they  do  
not  violate  the provisions  of this  law,  taking  in consideration  the  provisions  stipulated  in  Article  
(6)  of  this  law.   
 
Fifth : Members,  founders,  employees  and  the  directors  of  an  NGO  may not be  held  personally  
financially  liable  for  a  NGO’s  legal  or financial  obligations.  A  NGO’s creditors  may  not seek  
repayment  for  the debts  of  the  NGO  from  their  personal  funds.   
 
Sixth : Minors  may  join the  NGO  as  honorary  members only.  They may  not attend  the meetings  
of  the  General  Assembly  or  vote  on  its  decisions.  
 
Article  (12):  Members  of  NGOs  must  be  committed  to:  
  First: Disclose  and  avoid  any potential  or  actual  conflict  of  their  personal  interests  or  job  with  
the  interests  of  the  organization  and  notify  the  NGO  administrative  board  of  such  conflicts.  
 
Second : Exclude  themselves  from  attending  any  meeting  or  taking  any  decision  of  any  matter  in 
which  they  have  a  personal  interest.   
 
Third : Contractual  transactions  between  the  organization  and  its  members  must  be  according  to 
the  NGO’s  bylaws.   
  Chapter Four  
Financial  Provisions  
 
Article  (13): NGOs’  resources  consists  of:  
 
First : Members’  fees  and  dues. 
 
Second : Internal  or  external  donations,  grants,  bequests  and  gifts.   
 
Third : The  revenues  from their  activities  and  projects.  
 
Article  (14):  
First : The  NGO  pledges  to  use  its  funds  to  fulfill  the  organization’s  goals.  
 
Second : NGOs  are  eligible  to  bid  on  tenders  announced  by  public  authorities,  provided  that  the 
subject  of  the  procurement  process  relates  to  the  NGO’s  field  of expertise.  
 
Third : An  NGO  may  possess  any  real estate  necessary  to  establish  headquarters,  branches,  or  a  
place  of meeting  for  its  members,  or  to  achieve  its  goals  in  accordance  with  the  law.  

 
Fourth: An NGO  may  sell any  property  not  essential  to  attaining  its objectives  according  to law.  
The  property  price  shall be  recorded  as  revenue  to  the  organization.  
 
Article  (15) : An  NGO  must  submit  the following  to  the  Department  each year: 
  First: One  financial  report  including  a  detailed  description  of  the  source  of  the  NGO’s  funds  and  
financial  transactions. 
 
Second : A  report  of  the  NGO’s  activities  including  a  briefing  on  the  projects  implemented  by  the  
organization  during  the  year.   
 
Article  (16) :  
  First: NGOs  should  conduct  all  their  financial  transactions  including  receiving  and  disbursing  
financial  resources  through  public  or  private  banks  via  a  bank  account.  
 
Second : Only  a  court  may  authorize  the  freezing  of  the  bank  account  of  an  NGO.   
 
Article  (17) :  
 
First: Public  utility  NGOs  shall  be  exempted  from  income  tax,  VAT,  customs  duties  and  sales  tax.  
 
Second :  Public  utility NGOs  should  seek  to  achieve  a  public  interest.  
  Third: The  capacity  of  a  public  utility  organization  shall  be  granted  to  an  NGO  or  withdrawn  from 
it  under  a  decision  by  the  Council  of  Ministers  based  on  a  proposal  by the  Secretary  General  of  
the  Council  of  Ministers.  
 
Chapter Five  
Records  and Accounts  Auditing 
 
Article  (18):  The  NGO  and  its  branches  must  keep  the  following  records:  
  First: Members  register  containing  the  members’  names,  addresses,  nationalities,  ages  and  
positions. 
 
Second : A  record  of  decisions  containing  the  decisions  of  the  General  Assembly  and  the  Board  of  
Directors.  
 
Third : A  record  of  accounts  including  the  NGO’s  revenues  and  expenses.  
 

Fourth: A record  of  monies  containing  the  NGO’s  transferable  and  non ‐transferable  money with 
the  values  and  details  for  each.   
 
Fifth : A  record  of  activities  and  projects  including  the  type  of activity  or  project,  the  financing 
entity  and  the  benefit  of  it.   
 
Article  (19):   
 
First : NGOs  must  keep  all  financial  documents,  reports  and  records  of activities  for  five  years.   
 
Second : Accounting  records  of  NGOs  must  conform  to the  legally  approved  accounting  
principles.  
 
Third : An  NGO  with  a  budget  exceeding  75  million  dinars  annually  must  conduct  an  internal  
audit  of  its  accounts  each  year  through  a  chartered  accountant.  
 
Article  (20):   
 
First: The  Department  shall  coordinate  with  the  Board  of  Supreme  Audit to audit  the  NGO’s  
accounts  if  the  Department  believes  that  the  accounts  are  manipulated  or  not  accurate.  The  
auditing  body  shall  inform  the  organization  30 days  before  auditing  its  accounts.   
 
Second : An  NGO  must  provide  all required  information  for auditing  purposes.   
 
Third : The  Department  may  not disclose  information  to  entities  other  than  the concerned  
governmental  bodies.   
 
Chapter Six  
Merger  and Dissolution   
 
Article  (21):   
 
First: NGOs  of  similar  objectives  have  the  right  to merge  and  form  a  new  organization  with  its  
own  bylaw  based  on  the  bylaw  of  each.  
 
Second :  Procedures  of  merger  and  establishment  of  the  new  organization  shall  be  subject  to  
the  provisions  of  this  law.   
 
Third : A  public  utility  NGO  may  only merge  with  a  public  utility organization.  
 
Fourth:  An NGO  may be affiliated  with or  join  an  organization,  commission,  club,  firm  or  
network  based  outside  Iraq.   

 
Fifth: Upon  issuance  of  the  registration  certificate,  the  new  NGO  obtains  its  legal  personality  and  
becomes  the  successor  to  the  merged  organization  with  regards  to rights  and  obligations.  
 
Article  (22):   
  First: NGOs  may  be dissolved  voluntarily  by  a  decision  of  its  members  and  according  to its  
bylaw,  or by  a  court  order.  
 
Second : NGOs  must  inform  the  Department  within  (30)  thirty  days of  a  decision  to  voluntarily  
dissolve.  The  organization  must  appoint  a  liquidator  or  contact  the  Department  to  appoint  one.  
 
Third : In  the  event  of  a  court  decision  of  dissolution,  the  court  shall  appoint  a liquidator.  
 
Fourth : NGOs  must  submit  a statement  of  their  movable  and immovable  assets. This  statement  
shall  be used  to  fulfill  its  obligations.   Any assets  remaining  shall be  distributed  according to the  
NGO’s  Bylaws.  If  these  assets  were  raised  from grants,  donations  and  bequests,  they shall  be 
transferred  to  a  successor  organization  of  similar  objectives  to  be  determined  by  Board  or  the  
General  Assembly  of  the  NGO.   
 
Chapter  Seven  
Penalties   
 
Article  (23): in  consideration  of other  laws,  NGOs  may  be  penalized  if  they  violate  this law  with  the  
following  penalties:   
  First: Suspension  which  is  imposed  by a  Department  decision  according  to  the  following:   
a. The  Department  must  notify  an  NGO  and  give  it  (10)  ten  days  to  correct  the violation  as 
of  the  date  of  notification.   
b. If the  violation  is not  corrected  within  the  period  stipulated  in  Clause  (a)  of  this  item,  or  
was  repeated,  the  NGO’s  activity  shall  be suspended  for  (30)  thirty  days.  
c. The  organization  may appeal  the  suspension  decision  to  the  Secretary  General  of  the  
Council  of  Ministers  within  (10)  ten  days  of  the  date  of  notification.  
d. The  Secretary  General  of  the  Council  of  Ministers  must  decide  on  the  appeal  within  (10) 
ten  days  of  the  being  received  by  the  Department.  His  decision  is  appealable  to  the  
Court  of  Appeals  within  (10)  ten  days  of  the  date  the  NGO  was  notified,  or  otherwise  
considered  notified.   
 
Second : Dissolution  by a  court  decision  upon  a request  by  the  Department  in one  of  the  
following  cases:  
a. Should  the  NGO  conduct  activities  contrary  to  the  objectives  stated  in  its bylaws  or  
failed  to fulfill  the  duties  stipulated  in this  law.   

b. If proved  to have  violated  any  Iraqi  laws that  are  in  force.   
c. In  case  the  NGO  failed  to correct  the violation  despite being  notified  and  suspended  and 
the  period  of  appeal  has  expired.   
 
Chapter  Eight  
Foreign  NGOs  
 
Article  (24):  A  branch  of  a  foreign  NGO  shall  be registered  in  Iraq  under  the  provisions  of  this  law.   
 
Article  (25):   
 
First : The  NGO  branch  must present  the  following  documents  for  registration:  
a. The  official  name of  the  organization   
b. The  address  of  the  main  office of  the  Foreign  NGO  in  Iraq,  certified  by  a  competent  
authority.  
c. A detailed  statement  of  the  objectives  the  organization  seeks  to  fulfill  in  Iraq.  
d. The  name  and contact  information  of  the  Foreign  NGO’s  current  Iraq ‐based  staff 
members.    
e. If the  staff  members  are  Iraqi  nationals,  they  must  provide  a  copy  of  their  Iraqi  
nationality  certificate  and  civil  status  identity  card.  If  the  staff  members  are  foreigners,  
they  must  provide  a  copy  of  their  passport  and  residence  documents.  
f. The  bylaws  of  the  mother  organization.   
g. Duly  authenticated  documentary  proof  that  the  Foreign  NGO  is  registered  as  a not ‐for ‐
profit  non‐governmental  organization  in  its  original  country.   
h. An  activity  report  on  the  Foreign  NGO  activities  outside  Iraq. 
 
Second : Foreign  information  and  documents  set  out  in  item  (First)  of  this  Article  should  be 
translated  into  Arabic  and  approved  by an  official  body indicating  accurate  translation.  
 
Article  (26):  An  NGO  may  establish  a branch  in  Iraq  under  the  provisions  of  this  law.  
 
Article  (27):  All  Iraqi  laws apply  to  foreign  NGO  branches  operating  in  Iraq.  
  Chapter Nine  
NGO  Networks  
 
Article  (28):  
  First: Any  two  or  more  NGOs  registered  in  Iraq  have  the  right  to establish  an NGO  network  
according  to this  law.   
 

Second: An  NGO  network  must  submit  an application  for  registration  in  accordance  with  this  law 
including:   
a. Statement  of  establishment   
b. Bylaw  of the  network   
c. Copy  of  registration  certificates  of  organizations  forming  the  network   
 
Third : The  network  acquires  legal  personality  independent  of  the  member  organizations.  
 
Fourth:  A network  may  join one  or  more  networks.   
 
Fifth : A  network  may  accept  the  membership  of other  NGOs  registered  under  this  law  according 
to  the  following  conditions: 
a. The  representative  of  a  foreign  NGO  must not  be  the  head  of  the  network. 
b. The  number  of  foreign  NGOs  registered  with  the  network  may  not exceed  (25%)  twenty  
five  percent  of  the  total  number  of  members.  
 
Sixth: All  provisions  of  this  law  that apply  to  NGOS  also apply  NGO  networks,  including  
provisions  on  legal  personality,  acquisition,  merger,  dissolution,  rights,  duties  and  penalties.  As  
such,  all  provisions  on  prohibited  activities  also  apply.  
 
Chapter  Ten 
General  and  Final  Provisions  
 
Article  (29):  The  NGO  is  permitted  to open  branches  inside  Iraq  and  abroad.   
 
Article  (30):  The  name  of organization  should  not  be  similar  to  the  name  of existing  governmental  
institutions,  political  parties  and  blocs,  associations  or  unions.   
 
Article  (31):  the  NGO  must  notify  the  Department  of  any  change  to  the  data  and  documents  submitted  
to  the  Department  within  (30)  thirty  days from  the  date  of  change.  
 
Article  (32):  The  branches  of  foreign  NGOs have  the  right  to possess  movable  money according  to  the  
law.   
 
Article  (33):  
  First: The  provisions  of  this  law  apply  to:  
a. All  NGOs  registered  in  Iraq  before  enforcement,  except  for  the  ones  that  were  
established  under  special  laws.  
b. Branches  of  foreign  NGOs registered  in  Iraq  unless  stipulated  otherwise.    
 

11 
 
Second: NGOs  included  in  the  provisions  of paragraph  (First)  of  this  Article  shall  be  required  to  
adjust  their  Bylaws  and  otherwise  comply  with  the  provisions  of  this  law  within  (180)  one  
hundred  and  eighty  days  of  its  effective  date.   
 
Third:  The  provisions  of  this  law  shall  not apply  to  political  parties,  labor unions,  or  associations  
and  societies  that  were  established  according  to  special  laws.     
 
Article  (34): The  following  shall  be cancelled:   
  First: The  Law  of  Societies  Relating  to  Foreigners  Number  34  of 1962.  
 
Second : The  Law  of Societies  Number13  of  2000.  
 
Third : The  (dissolved)  Coalition  Provisional  Authority  Order  on Non ‐Governmental  Organizations  
Number  45  of 2003.  
 
Fourth:  The  Detachment  of  NGO  Assistance  Office  Order  Number  16  of 2005.   
 
Article  (35):  The  Secretary  General  of  Council  of  Ministers  has the  authority  to issue  instructions  to  
facilitate  the  implementation  of  the  provisions  of  this  law.   
 
Article  (36):  This  law  is in  force  from  the  date  of  its  publication  in  the  Official  Gazette.  
  Justifying Reasons  
 
In  order  to confirm  the  right  to  establish  and  join  NGOs  as  guaranteed  by  the  constitution  and  for  the  
purpose  of  facilitating  the registration  of  Iraqi  and foreign  NGOs,  this law  was enacted.