This document has been provided by the
International Center for Not-for-Profit Law (ICNL).

ICNL is the leading source for information on th e legal environment for civil society and public
participation. Since 1992, ICNL has served as a resource to civil society leaders, government
officials, and the donor community in over 90 countries.

Visit ICNL’s Online Library at
https://www.icnl.org/knowledge/library/index.php
for further resources and research from countries all over the world.

Disclaimers Content. The information provided herein is for general informational and educational purposes only. It is not intended and should not be
construed to constitute legal advice. The information contai ned herein may not be applicable in all situations and may not, after the date of
its presentation, even reflect the most current authority. Noth ing contained herein should be relied or acted upon without the benefit of legal
advice based upon the particular facts and circumstances pres ented, and nothing herein should be construed otherwise.
Translations. Translations by ICNL of any materials into other languages are intended solely as a convenience. Translation accuracy is not
guaranteed nor implied. If any questions arise related to the accuracy of a translation, please refer to the original language official version of
the document. Any discrepancies or differences created in the tr anslation are not binding and have no legal effect for compliance or
enforcement purposes.
Warranty and Limitation of Liability. Although ICNL uses reasonable efforts to include ac curate and up-to-date information herein, ICNL
makes no warranties or representations of any kind as to its a ccuracy, currency or completeness. You agree that access to and u se of this
document and the content thereof is at your own risk. ICNL discl aims all warranties of any kind, express or implied. Neither ICNL nor any
party involved in creating, producing or delivering this document shall be liable for any damages whatsoever arising out of access to, use of
or inability to use this document, or any e rrors or omissions in the content thereof.

Unofficial translation provided by the United Nations Office for Project Services (UNOPS) and the International Center for Not-for -Profit Law (ICNL).
In the name of God , the Most Merciful, the Most Compassionate
In the Name of t he People
Parliament of Kurdistan, Iraq

In accordance with the provisions of Article (56), paragraph (1) of Law Number
(1) of the Y ear 1992 as amended , and based on what was presented by a quorum
of the members of the Parliament of Kurdistan, the Parliament of Kurdistan
decided in its ordinary session Number (4) held on 6 April 2011 to enact the
following law :

Law ( ) of the Year 2011
The Law of Non -G overnmental Organizations in the Iraqi Kurdistan Region

Chapter I: Definitions

Article 1 :

The following terms and phrases shall have the meanings assigned to them
herein for the purposes of this Law .

First: T he Region: The Kurdistan R egion of Iraq.

Second : The Organization : The N on-G overnmental Organization, a group of
natural or legal persons , enjoying legal personality in accordance with the
provisions of this law that seeks to achieve not -for -profit objectives .

Third: The Department: The Department of N on-G overnmental Organizations in
the Region’s Council of Ministers .

Fourth: Kurdish Organization s: Organization s registered in the Region in
accordance with the provisions of this law.

Fifth: Iraqi Organization s: Organization s registered in accordance with Iraqi L aw
that carry out work and activities in the Region by virtue of the provisions of the
valid law s in the R egion.

Sixth : F oreign Organization s: Organization s registered under the law of another
State that carry out their work and activities in accordance with the valid laws in
the Region.

Unofficial translation provided by the United Nations Office for Project Services (UNOPS) and the International Center for Not-for -Profit Law (ICNL).
Seventh: T he Network of Organization s: A Non -G overnmental Organization
registered un der the provisions of this law that consists of a number of
Organization s and enjoys a legal personality.

Chapter II : General P rinciples

Article 2 :

Establishing organizations is a Constitutional right, and there should not be any
obstacles to their establishment beyond the legal requirements specified herein .

Article 3:

Organization s have the right to establish branches inside or outside the Region
and Iraq.

Article 4:

First: T wo or more registered Organization s have the right to establish a
Network among themselves.

Second:

1 – The Network of Organization s seek ing to obtain a legal personal ity shall
submit an application for registration in accordance with the provisions of
this law and acquire a legal personality which is independent from the legal
personality of its founding Organizations.

2 – An unregistered Network is permissible, but does not enjoy legal
personality.

3 – T wo or more Networks of Organization s may join together . The
Network of Organization s may comprise K urdish or Iraqi or foreign
Organization s, and any natural or legal person may become a member of
the Network of Organization s.

4 – The registration application and procedures are exempt from fees.

Article 5 :

Any person may act on behalf of the Organization or the Network before the

Unofficial translation provided by the United Nations Office for Project Services (UNOPS) and the International Center for Not-for -Profit Law (ICNL).
courts and other official and unofficial bodies in accordance with the bylaws of
the Organization .

Chapter III : Membership in the Organization

Article 6:

The conditions of membership, age, voting, nomination , and other conditions
shall be specified in the bylaws.

Article 7 :

First : The members and workers may not participate in making and issuing
decisions which might lead to conflict between their personal or career interests
and the interest of the Organization .

Second: In case a member or worker in the Organization violat es what was
stated in the first paragraph above, he/she shall be punished in accordance with
valid laws and the bylaws of the Organization .

Chapter IV: Objectives and Rights

Article 8:

The Organization shall seek to achieve its objectives consistent with the
principles of democracy and international human rights treaties and conventions ,
and should act in a transparent and public manner .

Article 9:

T he Organization , in accordance with the laws in force and within its area of
competence, has the right to:

First: Assess t he role of the State institutions.

Second : Have free ac cess to information.

Third: Organize gatherings, meetings, demonstrations , strike s, conferences ,
w orkshops, and all other civil activities.

Fourth: Publish reports and information and print publications and opinion
polls.

Unofficial translation provided by the United Nations Office for Project Services (UNOPS) and the International Center for Not-for -Profit Law (ICNL).

Chapter V: Register ing Organization s

Article 10:

Registration Conditions:

First: In order t o register Kurdish Organizations, the founding members shall
submit an application to the Department responsible for registering and
managing the affairs of the Organizations. The number of the founding members
sh all not be less than three persons, and the application shall be duly signed by all
of them , with the bylaws attached thereto. The application shall include the
following information:
1 – Name of the Organization , its purposes and objectives.

2 – Name, title, sex, nationality, age, profession, level of academic
achievement, and domicile of the founding members.

3 – The Organization al structur e of the Organization and the way it
conducts its activit ies.

Second: Iraqi Organization s:

The Iraqi Organization s registered by the federal authorities shall automatically
be considered registered in the Region, and shall provide the Department with
the following information in both the Kurdish and Arabic language :

1 – Name of the Organization and its representative in the region.

2 – A ddress and telephone number of the Organization 's headquarters in
Iraq.

3 – Action p lan of the activities the Organization intends to implement in
the Region.

4 – A certified copy of the Organization’s federal registration documents.

Third: Foreign Organization s:

In order to obtain a registration certificate, foreign Organizations shall provide

Unofficial translation provided by the United Nations Office for Project Services (UNOPS) and the International Center for Not-for -Profit Law (ICNL).
the Department with the following information in both the Kurdish and Arabic
language s:

1 – Name of Organization .

2 – Address and telephone number of the Organization 's headquarters in
Iraq.

3 – Objectives and activities the Organization intends to achieve in the
Region.

4 – A certified copy of the Organization ’s bylaws .

5 – A document proving the Organization 's registration as an NGO in the
country of origin .

Article 11 :

Registration Procedures:

First: The D epartment shall respond to the registration application within (30)
days from the date of receipt of the application . Upon submission of the
application, the Department shall provide the NGO with a dated receipt, which
shall be considered evidence of the date of submission of the application for the
purpose of calculatin g th e thirty days period.

Second: In case of non -fulfillment of any legal conditions contained in the
application for registration in accordance with this law , the Department shall
return the application to the Organization within (15) days from the date of the
receipt , for the purpose of completing any missing requirements , and in such case
the re ply period shall be calculated f rom the date of the new application.

Third: In case of failure to respond to the application and the lapse of the period
mentioned in paragraph ( First) of this Article, the Organization shall be
considered registered and the Department shall provide the Organization with
the registr ation document upon request.

Fourth: In case the Department rejects the registration application, it shall send
to the Organization an official letter justifying its rejection and specifying the
r easons on which the Department based its rejection, which may only be failure
of the Organization to meet the condition s set out in Articles 8, 10, and 14(First )
of this law .

Unofficial translation provided by the United Nations Office for Project Services (UNOPS) and the International Center for Not-for -Profit Law (ICNL).

Fifth: T he Organization has the right to challenge a rejection decision before the
Administrative Tribunal in the Kurdistan Region within (30) days from the date
of recei ving the rejection decision, and the court shall issue its decision within
(15) days.

Sixth : Following the approval of the registration application, or the lapse of the
legal period without a reply, the Department shall publish the registration
document is in the Official Gazette of the Region.

Article 12:

The Organization ’s Records:

The Organization shall keep t he following records, which should be certified by a
notary public :

First: A members ’ register in which shall be recorded the name, address, age, sex,
academic history and date of joining the Organization for each member.

Second: A decisions ’ log which shall include the Board of Directors ’ decisions and
the name of the person representing the Organization in accordance with its
statute. The record shall be signed by the Organization ’s Board of Directors .

Third : An accounting record that keeps track of the revenues and expenses of the
Organization .

Fourth: An assets register to record the Organization 's movable and immovable
assets .

Chapter VI : Organization ’s Revenues

Article 13 :

The Organization may obtain income from:

First: A ssistance provided by members of the Organization .

Second: Assistance , donations , gifts and grants from individuals , the private
sector and other local and foreign entities .

Unofficial translation provided by the United Nations Office for Project Services (UNOPS) and the International Center for Not-for -Profit Law (ICNL).

Third: Any other revenues the Organization gains from invest ing its funds and
proceeds from its activities.

Fourth: The Organization 's share of any allocation in the Region’s annual budget,
and any other grants or assistance provided by the Government in support of the
Organization s’ projects .

Article 14:

First: All Organization s and Networks must open bank accounts.

Second: Organization s shall manage their funds through an annual budget, in
accord ance with the accounting system a pproved in the Region.

Third: Organization s and Networks shall provide the Department with an annual
financial report to be audited by the Supreme Audit Bureau in the R egion.

Fourth : The Organization ’s revenues, properties and funds shall be exempted
from taxes and customs duties.

Fifth : Organization s financed by the Government shall provide the Department
with a detailed report on their projects’ implementation .
Chapter VII: Suspension , Dissolution and Merger

Article 15:

The Department shall hold the Organization accountable in case of any violations
of the provisions of this law as follows:

First: The Department shall warn the Organization violatin g the provisions of
this law to end the violation within (15) days.

Second: In the case the Organization does not resolve the violation within the
period mentioned in paragraph ( First), the Department may suspend the work
and activities of the Organization for (30) days.

Third: The decisions of the Department are subject to appeal before the
Administrative Court within (10) days from the date of the notification of the
suspension decision. The Court shall issue its decision with in seven days from the
date of receiving any contestation .

Unofficial translation provided by the United Nations Office for Project Services (UNOPS) and the International Center for Not-for -Profit Law (ICNL).

Article 16:

The Organization or Network can be dissol ved voluntar ily or compulsorily .

First: I n the case of voluntary dissolution, the Organization shall be dissolved in
accord ance with its bylaws, and sh all notify the Department of its decision at
least (30) days prior to putting it into effect.

Second: In the case of compulsory dissolution , the Organization shall be
dissolved by a decision from a court of first instance and this will be exclusively
in the following cases:

1 – A violation by the Organization of the Constitution or the laws enforced
in the R egion.

2 – Based on a law suit filed by the Department , in case the Organization or
Network did not remove the v iolation in accordance to Article (15) herein.

Third: The Organization or Network has the right to appeal a C ourt's decision of
dissolution before the Court of C assation within a period of (30) days from the
date of receipt of the court decision .

Article 17:

First: In the event that a judicial decision to dissolve is issued , the C ourt shall
appoint a liquidator.

Second: T he Organization or Network shall provide the liquidator with a record
of all its accounts, assets and revenues. The assets shall be used first to settle the
Organization ’s or Network ’s debts , and the remaining assets shall be transferred
to another Organization or Network that has similar goals or objectives to those
of the dissolved Organization or Network .

Article 18:

First: T wo or more Organization s may merge and form one Organization in
accordance with the bylaws of each one of them.

Second: The merg ing procedures and the establishment of a new Organization
are subject to the provisions of this law.

Unofficial translation provided by the United Nations Office for Project Services (UNOPS) and the International Center for Not-for -Profit Law (ICNL).
Third: All movable and immovable property of the merged organizations shall
devolve t o the new Organization .

Chapter VIII : General Provisions

Article 19:

The Regional G overnment shall allocate funds within the annual budget to assist
and support Organization s on the basis of their efficiency, projects, and activities.

Article 20:

The Region’s i nstitutions shall take advantage of the efficiency and activities of
the Organizations through the implementation of joint projects.

Article 21:

The Organization shall not seek material benefits unless such profits are
exclusively used within the framework of achieving its objectives.

Article 22:

All decisions issued by the Organization or the Network ar e subject to appeal
before the Court of First I nstance within (15) days from their date of issue based
on the request of any concerned person.

Article 23:

Organization s operating in the Region shall adjust their bylaws to match the
provisions of this L aw within one year from the date of its publication.

Article 24:

The provisions of this L aw shall not be appl ied on trade unions, professional
associations, or political parties.

Article 25:

The Law on Kurdish N on-G overnmental Organizations (Law (15) of (2001)) and
Resolution (297) of (1999) are repealed .

Unofficial translation provided by the United Nations Office for Project Services (UNOPS) and the International Center for Not-for -Profit Law (ICNL).
Article 26:

Any legal text or decision contradictory to the provisions of this law shall be
repealed .

Article 27:

The activities and authorities of the Department shall be defined by subsequently
issued regulations.

Article 28:

The Council of Ministers and any other relevant authorities shall implement the
provisions of this law.

Article 29

This law shall be effective from the date of its publication in the Official Gazette.

Rationale for the Passage of this Law

As a result of the Non -G overnmental Organizations' influence in the Kurdistan
Region on the development of society and democratic and civic life in the Region,
and because of the major development experienced by these Organization s, in
addition to their prominent role in most of the areas of the life of society, and also
for the purpose of regulating the legal framework for these Organization s, and in
order to achieve this purpose, and introduce an advanced and modern law
appropriate to the democratic and civic culture, this L aw was enacted.