Regulation 150 on the Founding of Associations

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Ministerial Decision number 150/2000, which promulgates the
regulations concerning the founding of non- governmental societies.

We refer to the law on non-governmen tal societies promulgated via royal
decree number 14/2000.
And as requested by public interest.

It has been decided

Article 1: The enclosed regulations on the founding of non-governmental
societies shall come into force.

Article 2: The founders of non-governme ntal societies shall use the said
regulations, as guidance when they de vise the societies’ regulations.

Article 3 : This decision shall be publis hed in the official gazette and shall
come into force with effect from its date of publication.

Amer bin Shuwain al-Hosni
Minister of Social Development

Promulgated on 11 June 2000

Regulations concerning the founding of non-governmental societies
First section

Name of the society. The goals, activities and geographical scope of the
society and its head office.

Article 1: The society shall be ca lled and shall have corporate
identity and shall be based in

Article 2: Goals of the society

To work in the field of . This shall be as follows:


The geographical scope of the society:
Head office:

Article 3
: A society can not be involved in politics and can not form political
parties or interfere in religious issues. Neither should it be involved in tribal
or sectarian blocs as stated in the law on non-governmental societies and in
particular the following:

A- To practice any activity other than the activities specified in its statute.
B- To join or become a me mber of any society, authority or club abroad
without the approval of the minister.
C- To hold public events or festivals or to deliver public lectures without
obtaining a licence from the Ministry.
D- To send delegations abroad or host delegations from outside the country
unless after obtaining the Minister’s approval.
E- To allow gambling or alcohol consumption in the society.

Article 4 : The founders of this society shall be at least 20 people :
Name and title –age-professi on- nationality- religion- place of residence-
academic qualification and its date, pr actical experience, ID or passport
number and signature.

Second section

Conditions concerning the membership and the rights and duties of

First chapter

Conditions concerning the membership

Article 5: Anybody can become a member if he/she is able to meet the
following conditions:

A-He/she should be at least 18 years ol d and should not have been convicted
in a felony or misdemeanour, which vi olates honour and/or honesty unless
2- He /she should be of a good conduct.
3- He /she should undert ake in writing to respect the society’s regulations.
4- He/she should have the will to serve the society and achieve its goals.

Article 6: Those wishing to join the so ciety should present an application to
the society’s Secretary using the fo rm prepared for this purpose. The
applications shall be recorded and should be given serial numbers. The
applications shall be referred to the Board of Directors for approval. The
applicant shall be notified about the board’s decision.

Second Chapter
The duties and rights of the members

Article 7 : Members of the society should adhere to the provisions of the law
on non-governmental societies prom ulgated via royal decree number
14/2000 and the regulations of the so ciety. The reason behind joining the
society should be to engage in voluntary work in order to serve the citizens
in the area and to look after them. He/ she should exert all efforts to achieve
the goals of the society. The member should do the following:

A-To participate in the society’s ac tivities in accordance with his abilities
and capabilities.
B- The member’s conduct should be exemplary.
C- The member should support the activities conducted by the society.

D-The member should not harm or attempt to harm the society in any way.
E- The member should comply with the decisions issued by the general
meeting and the Board of Directors.
F- The member should pay the annual membership fees set by the Board of
Directors and which are approve d by the general meeting.
G- The member should work on attrac ting new members to the society
through public awareness and through spreading the ideas and goals of
the society within the local community.

Article 8: Resigned and sacked members can not demand that their
membership fees or donations be refunded.

Article 9: The member has the ri ght to attend both ordinary and
extraordinary general meetings. He has the right to nominate himself/herself
to the membership of the Board of Di rectors provided that one year has
passed since he joined the society a nd that he/she meets the conditions
concerning members of the Board of Directors.

Article 10 : The membership sh all end in the following cases:

1- Withdrawing from the society
2- Death
3- The member can no longer meet any of the membership’s conditions.
4- Dismissal
5- Delays in settling the membership fees on time for a period of…….
provided that he is given a letter on the maturity date for payment.

The Board of Directors shall issue a decision on the end of the membership.
The member shall be notified about e nding his/her membership within 15
days from the issuing of the decision of the Board of Directors in this regard.

Article 11 : The member, who has been stripped of his membership due to
non payment of membership fees in a ye ar can regain his/her membership if
he pays the due amount during the following year.

Article 12: It is not permissible for a member (or his/her heirs) who has lost
their membership for any reason to retrieve the paid membership fees or
donations. They have no rights to the money of the society.

Third Section
First Chapter (general meeting)

Article 13: The general meeting consists of all members who have paid their
membership fees and who have been members for at least 6 months
excluding the first meeting.

Article 14: The general meeting sha ll be held upon the invitation of the
Board of Directors or upon a written re quest to the Board of Directors by
one third of the members, who have th e right to attend the general meeting
or upon an invitation from the Ministry of Social Development.

Article 15: The agenda sh all be enclosed with the invitation for convening
the general meeting. It is not permissi ble for the Society to consider issues,
which are not mentioned in the agenda except with the approval of one third
of the members who have the right to attend.

Article 16: The ordinary general meeti ng shall be held once a year during the
first three months following the completi on of the society’s financial year in
order to consider the following:

1- The report of the Board of Directors for the completed year and the work
plan for the coming year.
2- The general budget and the final account for the completed financial year
and the draft budget for the coming year.
3- The auditors’ report.
4- The election of the Board of Dir ectors and filling vacant places.
5- The appointment of the auditors and the specifying of their remuneration.
6- Any issues which the Board of Dir ectors would like to refer to the

Article 17: It is permissible to invite the general meeting for an
extraordinary meeting to c onsider the possibility of amending the society’s
statute, the dissolving or merger of the society, a member of the board or all
of the members of the board being st ripped of their membership, or any
other important or urgent issue refe rred by the Minister. It can also be
convened if a serious violation of the provisions of the societies law or its
internal regulations or bylaws has been committed or in order to annul any
of the decisions of th e Board of Directors.

Article 18: Any member in the general meeting can assign another member
in writing to represent him in the ordinary and extraordinary general
meetings. A member can not repr esent more than one person.

Article 19: The general m eeting shall be convened in the society unless the
invitation letter refers to another ve nue. The members should be invited at
least 15 days before the actual meeting. The agenda and copies of the
general meeting, final a ccounts and the draft budget should be enclosed with
the invitation letter.

Article 20: The Ministry shall be notif ied about the convening of the general
meeting at least 15 days beforehand. Th e Ministry should be provided with a
copy of the invitation letter, the agenda, documents and the papers
concerning the meeting. The Ministry can send a representative to attend the

Article 21 : The convening of the general meeting shall not be considered
legal except with the attendance of the absolute majority of its members. If
this figure can not be satisfied, the meeting shall be postponed to another
date within 15 days from the date of the first meeting .
The second meeting shall be considered legal if attended by at least 10% of
the members in person. If this majority is not available, the Minister can
authorise the Board of Directors to practice the authorities of the general

Article 22 : The general meeting is head ed by the president of the Board of
Directors and in his absence, the vice president shall preside over the general
meeting . In the absence of the vice pr esident, the eldest of the attending
members of the board shall presid e over the general meeting.

Article 23: The decisions of the ordinary general meeting are issued with the
absolute majority of the attendi ng members. The decisions of the
extraordinary general meeting are issued with two-thirds majority of its

Article 24: The decisions of the gene ral meeting shall be recorded in a
special register signed by the Chairman and the Secretary.

Article 25: It is not permissible for members to participate in the discussions
of the general meeting or to vote on a ny issue referred to at the meeting if

they have a personal interest in the issue being discussed or voted on except
for the election of the Board of Directors.

Article 26 : The Ministry shall be provide d with a copy of the minutes of the
general meeting within 15 days of the date of the meeting. The minute will
include the decisions which have been taken.

Second Chapter

The Board of Directors

Article 27: The society is managed by a Board of Directors, which consists
of . Its term shall be 2 years. It is allowed to elect those who have
completed their term.

Article 28 : The Board of Directors shall elect at its first meeting a
Chairman, a Vice-Chairman, a Secret ary and a Treasurer from amongst its
members after the convening of the general meeting.

Article 29 : The Board of Directors sh all carry out the management of the
society’s affairs and will be jointly re sponsible for all the society’s action
before the Ministry according to the pr ovisions of the law and the society’s
statute. The Board will also be responsible for the society’s finances and
properties and in regards to the following:

i) Management of the technical, financial , and administrative aspects of
the Society’s affairs and the prepar ation of the Society’s internal
regulations conforming to the type of those designed by the Ministry
for this purpose.
ii) The establishment of committees wh ich have sufficient oversight to
enhance the advancement of the wo rk, and which have at least one
member of the Board represente d on each committee. The decisions
of the committees shall be implemented within the boundaries of the
specialities specified by the Board of Directors. The committees shall
present their work to the first possible meeting of the Board of
Directors for approval.
iii) The appointment, disciplining of em ployees and the termination of
their services.

iv) To invite the ordinary general me eting and the extraordinary general
meeting to be convened pursuant to the provisions of the law.
v) Considering whether to accept ne w members to the Society and
deciding on the resignation tendered by any member.
vi) Implementing the decisions of the general meeting.
vii) Considering violations committed by members.
viii) Direct supervision of programmes and projects, which the Society
ix) Specifying the value of long term loans.
x) Preparing final accounts and the annual budget for the completed
financial year, the budget forecast fo r the coming year and the annual
report, which will be submitte d to the general meeting.
xi) To discuss the Ministry’s remarks and prepare a reply in this regard.
xii) To send to the Ministry a copy of the minutes of meetings of the
Board of Directors and the genera l meeting within 2 weeks of the
convening of the meeting.

Article 30: The Board of Directors sh all meet at least once a month. Any
member who does not attend more than half of the board’s meetings during
one year without an acceptable excu se shall be considered resigned.

Article 31: The board’s meeting shall be considered valid if the absolute
majority of its members attend the mee ting. The decisions of the board shall
be issued with the majority of a ttending members. In case the number of
votes is equal, the Chairman’s side shall win the vote.

Article 32 : If the seat of any member of the board becomes vacant during
the period between the meetings of the general meeting, the Board of
Directors can replace him/her with the pe rson with the most votes in the last
elections other than the elected memb ers. If this person has any objection,
the following person in terms of the numb er of the votes shall replace him.

Article 33 : The minutes of the meetings of the Board of Directors shall be
recorded in a special regi ster, which shall be signed by the president and the

Article 34 : The Board of Directors can delegate some of its authorities to an
executive committee which consists of the Chairman or his deputy, the
Treasurer, the Secretary and any board member who is elected by the board

itself provided that the number of the said committee should not exceed 5
members. At least three memb ers should attend its meetings.

Article 35: The executive committee sha ll be in charge of the following:

1- To approve the financial transactions within the limits set by the board.
2- To approve the nomination and employment of staff within the limits set
by the Board of Directors.
3- To approve the minutes concerning the annual inventory.
4- To allow spending using the long term loan and as per the work needs
and requirements
5- To peruse the executive policies c oncerning projects and proposals in
addition to the draft budget before being referred to the Board of
6- To review and approve the final account and general budget and to
peruse the auditor’s repor t in order to reply to the remarks mentioned in
the report before being referred.
7- To approve the decisions of other co mmittees before being presented to
the Board of Director s. The executive committe e meets at least once
every two weeks in order to consider the work of the society provided
that this would be within th e authorities of the committee.
The decisions shall be recorded in a sp ecial register and shall be referred to
the Board of Directors on a regular basis.

Article 36 : The authorities of the Chairm an of the Board of Directors are as
follows :

1- To preside over the Board of Director s, the ordinary and extraordinary
general meetings and the internal comm ittees. He has the right to call for
convening any of the above.
2- To represent the society with regard to its relations with others and before
the courts.
3- To approve the agenda for the board ’s meetings and to monitor the
implementation of its decisions.
4- To sign all the contracts and agreements approved by the Board of
Directors as a representative of the society.
5- To sign along with the Secretary a ll the minutes of the sessions, the
administrative decisions and personnel affairs.
6- To sign checks and approve documents concerning payment along with
the Treasurer.

7- To settle urgent issues which can not be postponed until the meeting of
the executive committee or the Board of Directors provided that it shall
be discussed during the first meeting of the board.

Article 37 : The Secretary shall be in charge of the following:

1- To prepare the board’s agenda and to send invitations to the members
plus preparing the minutes of the board’s meetings and decisions. He is
also in charge of recording them in special registers and referring them to
the board during the following meeting for endorsement.
2- To prepare a record which includes the names of the members and their
basic details.
3- To keep records concerning the minutes of the meetings of the board and
the general meeting and to ge t them signed by the Chairman.
4- To prepare an annual report on the soci ety’s activities and to present it to
the Board of Directors after being referred to the executive committee.
5- To prepare the agenda for the genera l meeting and to invite the general
meeting within the legal timings in addition to preparing the agenda for
the extraordinary general meeting.
6- To notify the Ministry about the minutes of the meetings of the Board of
Directors and the general meeting on the set timings.
7- To supervise all the administrative works and to keep all the papers
related to the society and its records in its head office.
8- To peruse all the correspondence sent to the society and to refer it to the
Board of Directors, the executiv e committee or the Chairman as
9- To receive applications to join the society.

Article 38 : The Treasurer shall be in charge of the following :

1- To supervise the society’s financial re sources and expenses. He is also in
charge of preparing receipts with regard to all of the society’s revenues in
addition to receiving these amounts and deposing them at the society’s
bank account. He is also in charge of entries in the financial records.
2- To organise and supervise the financial works and the works related to
the stores.
3- To supervise the annual inventory.
4- To make the payments wh ich have been approved in a legal manner and
to keep the documents concerning the payment in addition to signing
them and the checks along with the Chairman of the society.

5- To photocopy the final accounts and the general budget in order to be
referred to the auditor. The auditor sh all audit them before preparing his
report, which shall be referred to the executive committee and the Board
of Directors.
6- To participate in devising the draft budget and to refer it to the Board of
7- To prepare a reply to the remarks se nt to the society on the financial

Article 39 : The general me eting can appoint an auditor who is not a member
of the board and determine his remuneration. If the expenses or revenues
exceed RO………….the auditor should be a chartered accountant. He shall
start his work from the date of his appointment and until the following
general meeting. He should audit the accounts of the financial year which he
is assigned to audit.

The auditor shall be in charge of the following:

1- To peruse the society’s records and documents at any time. He has the
right to request any data or clarifi cations, which he deems necessary in
order to carry out his mission. He should also check the society’s assets
and obligations.
2- To devise a financial syst em which would enable th e society to operate in
an efficient manner.
3- To verify the treasury in addition to checking the inventory. He should
present a report in this regard to the Board of Directors.
4- He should present a report on the fina l account and the general budget to
the Board of Directors at least one month before the convening of the
general meeting. The said report shall be supported by his remarks on the
final account and the budget.

Fourth Section

The society’s revenues and how to use these revenues

Article 40 : The society’s financial re sources consist of the following:

1- Membership fees
2- Donations, grants and wills provided that the Minister accepts
3- Revenues generated from its activities.

4- Government aid
5- Other revenues approved by the Ministry

Article 41 : The society’s financial year shall commence on the 1
st of
January and expire at the end of December of each year except for the first
financial year which shall start from th e registration date of the society and
shall expire at the end of December of the following year.

Article 42 : The society’s money shall be deposited in its name at one of the
banks operating in the Sultanate. The Ministry shall be notified accordingly.
In case the bank is changed, the Minist ry shall be notified within one week
from that date. The society’s money can be withdrawn using checks signed
by the Chairman of the board and the Treasurer.

Article 43: The Board of Directors shall specify the amounts kept by the
treasury to deal with society’s urgent expenses.

Article 44 : The society should spend its money on ways to achieve its
purposes. The money can not be spent otherwise. Following the approval of
the Ministry, the Board of Directors ca n exploit the surplus in the society’s
revenues in order to guara ntee a fixed source of income provided that this
would not have a negative impact on its activity.

Fifth Section

Article 45 : If the Board of Directors be comes convinced that the society is
unable to achieve its purposes, the board shall have the right to call for the
convening of the extraordinary general meeting in order to consider the
dissolving of the society. If two thirds of the society agree to this, the
dissolving decision shall be issued by the Minister. The dissolving decision
shall refer to the appointment of a liquidator, who shall determine the
society’s dues and honour its obligations.

Article 46: The society’s money followi ng the dissolving shall be given to
one of the declared societies, which shall be determined by the Ministry.

Guidelines on how to register a non governmental society

First : If there is a will to register a society, the following guidelines can be
helpful :

1- The founders who are willing to regist er a society shall participate in a
founding meeting in order to devise the written statute which shall be signed
by them. The statute shall include the following:

A- Name of the society in addition to its goals, scope and the how these
goals shall be implemen ted in addition to its geographical work scope
and its head office, which should be based in the Sultanate of Oman.
B- Names of all the founding members in addition to title, age, nationality,
religion, profession and place of residence.
C- The society’s revenues and how to utilise and dispose of them in addition
to the commencement and comple tion of the financial year.
D- The society’s bodies and the authori ties of each one of them. How their
members are selected and removed in addition to how the membership is
rendered null and void and the neces sary quorum to hold the general
meeting and the Board of Directors in addition to the quorum needed
with regard to the legality of issued decisions.
E- Who represents the society with rega rd to its relation with others.
F- The conditions for membership in a ddition to members’ rights and duties
and in particular the right to a ttend a general meeting and vote. The
member’s age should be at least 18 y ears old. He should not have been
convicted in any crime, which violates honour or honesty unless
G- Internal auditing methods
H- How to amend the society’s charter and how to merge, divide or set up
branches for the society.
I- The provisions concerning the optional dissolving of the society and the
party, which will r eceive its money.

2- The founders shall elect from amongst themselves the first Board of
Directors for one year. This board sh all authorise one or more of its
members in order to follow up the pro cedures concerning the declaring of
such a society.

3- The application to register the societ y shall be presented to the Ministry
(the concerned department ) by the Ch airman of the founding panel or his
deputy. The application should by supported by five copies of the following
documents, which are signed by the Chairm an of the Board of Directors and
the Secretary:

1- A list of the names of the founding members and another one which
includes the names of the first Board of Directors including their title,
age, profession, nationality, plac e of residence and religion.
2- The minutes of the meeti ng of the founding meeting.
3- The minutes of the meeting of the first Board of Directors.
4- The decision of the Board of Dir ectors to authorise those who will
present the papers concerning th e declaration of the society.
5- The society’s statute.
6- A certificate from the concerned authoriti es that they do not object to any
of the founders.

Second : When the society devises its internal regulations, it can use the
general regulations issued via th e decision number 150/2000 and the non
governmental societies law in the Sultanate promulgated via royal decree
number 14/2000.

Third: Some examples of the societies’ scope of work :

1- Orphans’ Care
2- Childhood and motherhood’s care
3- Women’s services
4- Care for the elderly
5- The care extended to the disabled and people with special needs.
6- Looking after the professional intere sts of doctors, accountants and
7- Any other fields or activities wh ich the Minister deems appropriate.