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Law 93 on Associations and Relevant Implementing Regulations, Ministerial Decisions, and Amendments

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ASSOCIATIONS AND PRIVATE INSTI TUTIONS LAW AND AMEN DMENTS

PART ONE: ASSOCIATIONS
CHAPTER ONE: ASSOCIATIONS IN GENERAL
SECTION ONE: GENERAL PROVISIONS
Article (1):
In applying the provisions of this law, the association is formed of a group of natural or
legal persons with permanent structure created for a limited or unlimited period for a
purpose other than profit making.

Article (2):
Any association which is established for an unlawful reason or purpose, which violates
the law and moral norms, or for a purpose which endangers the integrity of the
republican form of government shall be null and void.

Article (3):
Any association that seeks to be created shal l have its Articles of Association signed by
founders.

Those who do not enjoy their political rights may not jo in associations. The Articles of
Associationshall contain the following information:
a. The name of the association, its purpose and the place o f its administration.
The headquarters of any association should be located inside the Syrian Arab
Republic .
b . The name s of the founding members, their titles, ages, nationality, profession
and home country.
c . The association's resources and means of utilizat ion.
d . The committees which represent the association , the powers of these bodies
and regulations related to the appointment and removal of members.
e . Rights and duties of members.

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f. Means of financial control.
g . Means of amending bylaws, merging with other as sociations or creation of
branches.
h . Rules for dissolving the association and the party eligible to acquire the assets
of the association.

The Executive Bylaw includes model Articles of Association for associations to follow
upon elaboration of their own.

Article (4):
The bylaws of the association may not state that its assets should go to its members,
their legal heirs or their families upon dissolution. This provision does not apply on
assets allocated t o mutual assistance funds, pensions fund and cooperatives.

Article (5):
Any member, who did not undertake to remain as a member of the association for a
certain period of time, may withdraw at any time. Members who withdraw or who are
dismiss ed shall not have any right to claim the association’s assets unless in cases
stated by this law.

Article (6):
Associations may not have property rights or any other rights over real-estates except
within the necessary limits that enable the realization of objectives . This provision
does not apply to charitable and cultural associations. Associations shall not be
allowed to keep cash assets exceeding 3 folds of their annual expenditures unless by a
permission from the competent administrative body.

Art icle (7):
An association may not acquire a legal personality unless upon d eclaration of its
Articles of Association according to the provisions of this law.

Article (8):

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Fees for declaring associations shall be 50 Syrian pounds. Refund shall not be made at
any case whatsoever. Amendments to bylaws made upon request by the competent
administrative body or in relation to a law issued after declaring such bylaws shall be
exempted from fees payment. (Article amended by the legislativ e decree No. 224 of
21/09/1969)

Article (9):
The declaration of the Articles of Association shall be deemed effective as of entry in
the relevant registry. The summary of such registration shall be published in the
official gazette free of charge. The ex ecutive bylaw shall describe the conditions and
rules related to this registry, entry procedures and conditions.

Article (10):
The competent administrative body shall execute the declaration within sixty days as
of the date of application. In case the sixty days elapse without completing such
declaration, it shall be deemed to have taken place by virtue of law . The
abovementioned authority shall complete the registration, upon the request of those
concerned and publish it in the official gazette.

Arti cle (11):
Concerned parties shall have the right to complain to the administrative body against
the decision of not declaring the registration within 60 days of receiving a notice of the
declaration's disapproval. A reasoned decision shall be issued within 60 days of
receiving the complain t by the competent administrative body , otherwise the
disapproval decision will be considered null.

Article (12):
Every person shall have the right to examine the records and documents su bmitted for
declaring an association and to obtain a certified copy of these after paying due fees.

Article (13):

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The above provisions shall apply to any amendment to the association's bylaws. Any
amendment which is not declared shall be deemed null .

A rticle (14):
The association shall:

1. Keep at its premises documents, correspondences and records. A decision shall
be issued describing such records and the means of keeping themby the
competent administrative body .
2 . Maintain , in a special registry, the m embers names, title, age, nationality,
profession, address and the date of joining the association. Such registry shall
also contain any changes that occur to the above information.
3 . Keep in special records documentation of the minutes of meetings of the
general body and the board of directors, decisions taken along with the
decisions of the manager issued under an authorization of the board of
directors. Every member shall have the right to examine such records.
4 . Keep its accounts in book s showing in details the revenues and expenditures
including donations and their sources.

" The competent administrative body shall have the right to examine such records and
documents. "

Article (15):
Each association shall have an annual budget. If the budget of an assoc iation exceeds
10000LS , the final accounts of the association sh all be submitted to one of the
certified auditors by the Mini stry of Social Affairs and Labo r together with supporting
documents for audit at least one m onth before the annual convention of th egeneral
body . The budget, reports of the bo ard of directors and of the auditor shall be made
available in the association's premises at least eight days prior to the convention of
the general body and shall remain so until they are ratified . Each member sh all have
the right to examine such .

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Article (16):
The association may not perform activities beyond the purpose it was created for.

Article (17):
The association shall deposit its cash assets under its declared name at a bank or any
other permissible institution acceptable by the competent administrative body. The
association shall notify the competent administrative body as of any changes made to
the bank where funds are deposited within one week time of such change occurrence .

Article (18):
The association shall spen d its assets to achieve its established objectives . It may use
the surplus income to guarantee a permanent source of income by creating profit –
guaranteed businesses provided that such will not affect its activity . The executive
bylaw shall regulate the conditions and prerequisites for the use of such funds .

Article (19):
Associations may not engage in financial speculations .

Article (20):
The name of the associ ation, its registration number and scope of activity shall be
men tioned in all of its books, records , correspondences and printed materials. No
association shall use a name that may call for confusion with the name of other
association with similar activity .

Article (21):
No association shall join, participate or merge with any society, commission , union,
entity or club outside the Syrian Arab Republic prior to notifying the competent
administrative authority and the elapse of thirty days without receiving any objection
from such authority . No association may receive or collect funds or donations from
any person, association, commission or club outside the Syrian Arab Republic or send
such funds to persons or organizations outside the Republic without a pri or permission

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from the competent administrative authority with the exc eption of amounts allocated
to the purchase of books and scientific and technical magazines.

Article (22):
No donations may be collected from the public except by associations and in
conditions and through means stated in the executive bylaw. The competent
administrative authority may require other conditions for any case by itself if
necessary.

Article (23):
The co mpetent administrative authority shall be informed of every general body's
meeting at leas t 15 days prior to its convention and of th e issues on the meeting's
agenda . The authority may assign a representative to attend the meeting. The
administrative authority shall also receive the minutes of the meeting within a period
of 15 days as of the date of the meeting.

Article (24): a. Associat ions may form coalitions on the condition that each association
maintains its own activity and legal personality . Such coalitions shall have their
own legal personality pursuant to the conditions applicable to associations. The
executive bylaw shall regulate coalitions and their relations with the public .
b . The Ministry of Social Affairs and Labor may be entitled to merge the
associations with similar objectives when deemed necessary. The mergence
shall be executed by a reasoned resolution describing the mea ns and effects of
such mergence. (Paragraph b was added by the legislative decree No. 224 of
21/09/1969).

Article (25):
Associations may open new branches. These branches may be registered and shall
thereby have their independent legal personality. However, the branch m ay not
amend its Articles of Association with relation to the obligations befor e the main
association introduction of such amendment. The same shall apply with regard to

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public policies and guidance which may not be changed without the approval of the
main association.

SECTION TWO
THE BOARD OF DIRECTORS

Article (26): 1. Associations shall be managed by a board of directors elected by the general
body from among its members . The Articles of A ssociation shall explain the
term of the board, election procedures, and conditions for membership expiry
or termination.
2 . The competent administrative body may, by its own discretion , appoint one
member or more in the board of directors of the association and may specify
his/her competencies and remunerations . Such appointed member shall be
from among the employees of the Ministry of Social Affairs and Labor.
3 . The competent administrative body may, upon its own discretion , specify the
minimum and maximum number of board members, and the
maximumrenewable term of membership. (This article was amended by the
legislative resolution No. 224 of 21/09/1969).

Article (27):
Members of the board of directors shall enjoy their civil and political rights with the
exception o f college students’ association s in the educational institutions . The
executive bylaw shall explain other applicable conditions related to board members of
some associations in order to promote the management level as per the established
purposes of the associations.

Article (28):
The board of directors shall manage the affairs of the association and may perform any
activities for this purpose other than those that require, according to the Articles of
Association , the prior consent of the general body . The board of directors shall
convene at least once every two months to discuss the association's affairs.

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Article (29):
The board of directors may assign a manager from among its members or none
members and authorize him to take action with regard to any of the affairs within its
scope of competency.

Article (30):
The manager may perform the internal executive tasks of the association such as
recommending the recruitment of employees, issuing disciplinary penalties, signing
payment vouchers, supervis ing the implementation of the decisions of the general
body and the board of directors, unless otherwise stated in the Articles of A ssociation.
SECTION THREE
THE GENERAL BODY

Article (31):
The general body shall be formed of all the members who paid their membership dues
according to the Articles of Association with the elapse of at least one year since they
have become members. This condition shall not apply to educational associations for
students . The decisions of the general body shall not be deemed valid unless issued
against the topics stated in the agenda of the meeting which should be attached to the
meeting invitation. The decisions of general body meetings shall be taken by relative
majority of the attending members unless th e Articles of Association state otherwise.
Decisions shall be taken by absolute majority in issues related to the amendment of
the Articles of Association and with two third majority with regard to the dissolution of
the association or amending its Article s of Association in issues related to the purpose
of the association, dismissal of members of the board, joining coalitions or merging
unless the Articles of Association require a higher majority . A member of an
association may authorize in writing another member to represent him in attending
the general body 's meeting. (The phrase " general assembly" was replaced with
"general body" wherever it appeared in this law by the legislative resolution No. 24 of
21/09/1969)

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Article (32):
The general body shall be invited to convene once every year wi thin a period of three
months starting from the end of the association's financial year to look into the
budget, the final accounts, the report of the board of directors on the activities of the
elapsed year, and th e report of the audit or. The general body may convene in an
irregular session when ever necessary. The board of directors shall send invitations for
the general body meetings. Ten th of the members who are eligible to attend the
general body meeting, or two hundred members may request from the board of
directors in writing to hold a general body meeting describing the reasons for such . In
case the board does not respond to the request within fifteen days, such members
may directly address invitations to the a ssociation's members.

Article (33):
A member of the association shall not take part in the voting if the decision in question
is related to an agreement to be reached with him, implies filing a lawsuit against him
or a settlement of a dispute between him and the association . Such member may not
vote if the decision involves any personal interests with the exception of the election
of the association's bodies .

Article (34):
Any decision taken by the general body , the board of directors, or the manager in
violation of the law or the Articles of Associationmay be contested at the Court of First
I nstance of jurisdiction provided that the appeal is filed by a member of the
association, any person that has interest or by the general prosecutor within 6 months
as of the date of issuing such decision. Such nullity case shall not be filed by others
with good faith who may have acquired rights based on the abovementioned decision.

Article (35):
The competent administrative authority, in cases of urgency , may suspend the
implementation of any decision taken by the board of directors, the general body or
the manager if it deem s itto be against the law , the public order or morals. The

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suspension decision shall be deemed void unlessa nullity case is filed within the thirty
days following the issuance of the decision by those mentioned in the former articles
or by the competent administrative body which issued the suspension decision.
SECTION FOUR
ASSOCIA TIONS DISSOLUTION

Article (36):
a. The Mini ster of Social Affairs and Labo r may dissolve associations by a
reasoned decision upon any of the following:
1. If the association deviates from its own objectives as set out in the Articles
of Association.
2 . If the board of directors of the association does not convene during a
period of six months or if the general body does not con vene for two
consecutive years.
3 . If the association undertakes ethnic, sectarian or po litical activities that
undermine the Stat e security .
4 . If the association practices activities harmful to public morals and norms.
5 . If the association repeats violations despite receivinga warning from the
Ministry.
6 . If the association failsto achieve its objectives , meet its obligations or if it
allocated its assets for purposes other than those it was created for.
7 . If the Ministry sees that there is no need for the services provided by the
association.

Associations may not be dissolved in cases of 1, 2, 5, and 6 above unless upon
receiving a warning from the Ministry and the elapse of the warning period without
providing a response . The warning period sh all not be less than fifteen days.
b. The dissolution decision shall be conclusive and shall not be disputed .

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c. In all cases, the dissolution decision shall be based on official investigations
conducted by the specialized departments in the Mini stry of Social Affairs and
Labo r. (this article was amended by decree No. 224 of 21/09/1969).

Article (37):
Members of a dissolved association, the management and the employees of the
association shall not be allowedto practice any activity pertaining to the association.
Any person who has been informed of the dissolution decision shall not take part in
any act ivity involving pursuing the association' s activity.

Article (38):
Once the association is dissolved , one liquidator or more shall be appointed. Such
appointment shall be made by the authority which has issued the dissolution decision.

Article (39):
Upon liquidation conclusion , the liquidator shalldistribute the remaining fundsin
accordance with the provisions set in the Articles of Association . If such provisions do
not exist in the Articles of Association, or if they do but the distribution method stated
therein became impossible , the authority which has issued the dissolution decision,
once final, shallresolve to grant the funds of the dissolved association to an association
or institution with similar objectives.

Article (40):
The civil Court of First Instance with jurisdiction shall be the sole competent body to
look into any civil lawsuit filed by or against the liquidator.
CHAPTER TWO:
PUBLIC WELFARE ASSOC IATIONS

Article (41):
An association created to achieve a public interest shall be considered a public
welfare association ( a resolution on such shall be issued by the President of the

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Republic) . The public welfare nature of an association may also be withdrawn by a
resolutionof the President of the Republic.

Article (42):
Public we lfare associations shall be exempted from restrictions related to the eligibility
ofproperty and capital possession.

Article (43):
A resolution of t he President of the Republic shall specify the jurisdictions and
privileges enjoyed by the public welfare associations with regard to non seizure of part
or all of their property and capital, non take-over of capital by expiry of the specified
time period , and dispossession of the public welfare association by the competent
administrative body.

Article (44):
Public welfare associations shall be subject to monitoring by thecompetent
administrative body . Such monitoring may involve: verifying the activities of the
association and ensuring that these are in line with the applicable laws, the Articles of
Association and the resolutions of the general body . Monitoring shal l be undertaken
by inspectors assigned by the competent minister and theyshall report to the
competent administrative authority.

Article (45):
The competent administrative authority may , at any place , establish a union to
coordinate the activities of public welfare associations of similar or close objectives.
The competent authority may also unify the sources of funding and distribute them
among activities. The union shall be formed of representatives of associations in the
area, representatives of branches of the competent administrative bodies and other
persons to be app ointed per a ministerial resolution .

Article (46):

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The competent administrative authority may merge one or more public welfare
association s that are believed to seeka common aim, unify their management or
amend their purposes to achieve coordination between the services provided or for
any other reason deemed necessary in order to achieve the aims for which these
associations were created. The wishes of the founders , the purpose of the association
and the type of services provided shall be respected as much as possible . The merging
decision shall be reasoned and shall s pecify the means by which the merging shall be
performed. The representatives of the merged associations shall deliver to the
merging association all the assets and records thereof .

Article (47):
In public welfa re associations, the competent administrative authority may exclude,
upon its own discretion, whoever it deems to exclude from among nominees of the
executive committees. It may also assign somebody to attend the elections to ensure
that these elections are held according to the Articles of Association. It may annul the
results of the elections viareasoned resolution within 15 days as of the election s day if
it is proved that the elections held violate the Articles of Association or the law. In case
membership in the board of dir ectors is through direct assignment, the above
mentioned authority sh all be provided 30 days prior to appointment with the names
of candidates. Such authority may then exclude any of them .

Article (48):
The competent administrative authority may assign, by a reasoned decision, a
manager or a temporary board of directors for the public welfare association to
undertake the powers stated in the Articles of Association in case violations have been
committed by its board requiring such decision and the adminis trative body deemed it
unnecessary to dissolve the association. It may do so if the number of board members
become s less than the quorum needed or if the general body does not convene for
two consecutive meetings due to incomplete quorum without offering any acceptable
excuse to the competent administrative body . This procedure shall be undertaken
following the elapse of 15 days as of the day of warning the association to rectify
violations without taking any appropriate procedures by the association there of. Such

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decision shall be published in the official gazette. The competent court of first instance
shall issue a verdict of such a procedure upon a request made by any member of the
association or third party with interest.

Article (49):
The members of the association's board of directors and its employees shall hand over
all the association's funds, records, correspondences and documents to the temporary
board as soon as it is formed. Such hand -over shall not undermine their due
responsibility pursuant to the provisions of law.

Article (50):
The Manager or the temporary board of directors shall call for the general body to
convene within the period stated in the assignment letter and shall present a detailed
report thereof. The general body shall elect its new board of directors during the sam e
session upon taking the necessary procedures to nominate the members of the board
of directors in accordance of the provisions of this law. The resolutions issued by the
manager or the temporary board during the period specified in the formation decision
shall be binding within the set limits described therein or stipulated in the Articles of
Association.

Arti cle (51):
The competent administrative body may prevent those from the members of the
former board of directors who proved to be responsible for the violations that led to
the appointment of a manager or a temporary board, from running for the
membership of the new board of directo rs for maximally three years.
SECTION THREE:
SPECIAL PROVISIONS F OR SOME ASSOCIATIONS

Article (52):
A charitable association is the one that is formed to achieve one or more purpose of
benevolence or social welfare whether it limited its charity activities to its members or

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went beyond them. In case a non -charitable association initiated any benevolence or
welfare activity through internal bodies, such bodies shall be subject to the provisions
of the charitable associations. Membership of the board of directors shall not be
combined with having a paid work for the association.

Article (53):
The board o f directors of the charity association shall draw an annual report on its
activities and works and shall provide the competent administrative body with the
association's budget, final accounts and supporting documents whenever requested
along with any othe r information required therefrom.

Article (54):
A cultural association shall be the association that is aimed to upgrade sciences, arts or
literary works.

Article (55):
The board of directors of the cultural association shall provide the competent
administrative body with annual reports on its activities in addition to the documents
and statements required from other associations.

Article (56):
Upon election of the board of directors for clubs with membership to non -Syrian
nationals and foreigners, the number of Syrian members in the board of directors shall
be at least equal to their ratio to the total members.
PART TWO
PRIVATE INSTITUTIONS

Article (57):

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An institution shall be created by allocating funds for indefinite period of time for a
work of human, religious or art nature or any other activity of benevolence, social
welfare or public interest without seeking to make profit.

Article (58):
The creation of the institution shall be per an official instrument or a testament. Such
instrument or testament shall be considered the institution's constitution and shall
involve the following information:
a. The name and headquarters of the insti tution provided that the headquarters
are located in the Syrian Arab Republic.
b . The purpose for which the institution has been created.
c . An accurate description of the funds allocated for this purpose.
d . The organizational setup of the institution including the name of the manager.

Other information which is to be specified by a resolution of the competent
administrative body shall also be included.

Article (59):
The creation of the institution shall be deemed by the debtors and heirs of the founder
as a donation or a testament. In case the institution has inflicted damage to their
rights, they may file the claims allowed by law in such case with regard to the
donations and testaments.

Article (60):
Whenever the creation of an association has been through an official instrument, the
founder may go back on it by another official instrument prior to registering it.

Article (61):
The legal personality of an association shall not be validated unless it registered its
Articles of Association pursuant to the provisions stated herein.

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Article (62):
An institution may be registered by an application of its founder, first manager or the
competent administrative body which is entitled to monitor such institution su bject to
the established provisions for associations' registration.

Article (63):
The competent administrative body may object the creation of institutions ,monitor
them and adjust their Articles of Association to match the purpose of establishment.
The executive bylaw shall regulate the conditions for objection and the monitoring
rules.

Article (64):
The manager of the institution shall undertake to run and repre sent it with regard to
obligations and entitlements.

Article (65):
The manager of the institution shall provide the competent administrative body with
the institution's budget and annual accounts along with the supporting documents.
The manager is also required to provide any information, data or other documents
requested by such body.

Article (66):
An institution may not accept donations and testaments unless by a permission from
the competent administrative body.

Article (67):
The competent administrative body may dismiss the managers who are proved to be
neglectful in their management or who do not abide by the provisions of law or the
institution's code, use the institution's funds for purposes other than those intended
for it , commit any other gross mistake, or for any national considerations and may
replace them by others. It may also reduce or call off all or some of the obligations and

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conditions stated in the establishment instrument when necessary to preserve the
institut ion's funds.

Article (68):
The competent administrative body may invalidate the measures taken by the
manager of the institution in contradiction with the law or the public order or in
excess of the powers and competencies stated in the Articles of Asso ciation. Such
validation shall take effect within two years of the date of the invalidated act and shall
not result in any harm to others with good intent who have acquired rights on the
basis of such acts.

Article (69):
Institutions of all kinds shall be subject, in terms of merging, dividing, establishing
branches, appointing a temporary manager, dissolution, liquidation and transfer into a
public interest institution to the provisions which apply to associations. The ba n
enforced by article (21) herein shall also apply to institutions.

Article (70):
The provisions that apply to institutions herein shall not apply to those that have been
created through means of endowment.

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PART THREE
PENALTIES

Article (71):
An imprisonment for no more than three months and a fine of no more than one
thousand LS or one of these two penalties shall be inflicted on those who:
1. Write or hold a document or a record that is required by law to be released or
maintained which involv es false data with knowledge of such or deliberately
give a statement to an incompetent body or otherwise deliberately conceal
information that are required to be disclosed by law.
2 . Initiate activities of the association or institution prior to its registration as per
the provisions herein.
3 . Initiate activities for the association or institution beyond the purpose it was
set for, spend its funds on irrelevant matters or engage in financial
speculations.
4 . Allow non-members of the association to take part in its management or in the
deliberations of the general body.
5 . Contribute to the continuation of a dissolved association or institution with
previous knowledge of the dissolution. Such knowledge shall be deemed to
have occurred in general upon publishing the dissolution decision in the official
gazette.
6 . The liquidator who distributes among the members or others the assets of the
association or institution in contradiction with the stipulations of law or the
diss olution decision or rule.
7 . Rise donations for the association or the institution in contradiction with the
provisions of this law. Confiscation of the collected funds may be approved by a
ruling in favor of the Ministry of Social Affairs and Labor to spend on charity.

Article (72):
Those who commit any other violation of the provisions of this law, its executive bylaw
or the resolutions issued thereof shall be fined by no more than two hundred LS.

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Article (73):
The members of the board of directors and the manager of the association or
institution, appointed, elected or delegated shall be held responsible for the
abovementioned crimes and shall bear the same penalties. In case any of them proved
to have been unab le to prevent the crime due to absence or impossibility of
monitoring, the penalty shall then be reduced to the fine.

Article (74):
The judge may order the shutdown of an association, institution, their branches or one
of them for a specific period and may also order the confiscation of the items used in
the crime as the case might be. The general prosecution may apply before the penal
judge for the shutdown of the association, institution, their branches or any of them as
a precautionary measure until the conclusive verdict is issued without prejudice to the
penal court.

Article (75): 1. The funds of the associations, their unions and the private institutions shall be
considered public funds upon application of the economic penalties law issued
by the legislative decree No. 37 of 16/05/1966 and its amendments.
2 . The enforcement of the former provisions shall not undermine the infliction of
any harsher penalties stated in the Penalties Code or any other law. (this article
was amended by the legislative decree No. 224 of 21/09/1969).

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Presidential Decree
No. 1330 of 1958

THE EXECUTIVE BYLAW OF THE ASSOCIATIONS AND PRIVATE INSTITUTIONS LAW APPLICABLE
BY RESOLUTION NO. 93 OF 1958
CHAPTER ONE:
ASSOCIATIONS DECLARATION

Article (1):
The founders of an association are the individuals who take part in establishing it, sign
its charter and prepare its Articles of Association. They shall be responsible for
whatever required for the association establishment in terms of the expenses and
entitlements. Once the Articles of Association are declared, a refund of expenses shall
be processed by the general body.

Article (2):
Founders, upon the elaboration of the Articles of Association, shall observe the
provisions stipulated in the Associations and Private Institutions Law and in this bylaw.

Article (3):
An application for the association's declaration shall be submitted to the Ministry of
Social Affairs and Labor if the association's headquarters are located in the city or the
governorate of Damascus and to the Social Affairs and Labor department in the
relevant governorate if the headquarters are located there.

Article (4):
The declaration application shall mention the association's headquarters and shall be
enclosed with the following documents:
a. A resolution assigning the association's representative to complete the
declaration procedures.

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b. The elections minutes of the first board of directors.
c . The declaration fees payment receipt.
d . Four copies of the Articles of Association and the charter signed by all the
founders.

Article (5):
The declaration requests shall be recorded in a special registry in serial numbers
a ccording to the date of filing them. The competent employee shall put a dated
signature on every attachment to the application and shall give a receipt thereof.

Article (6):
The Social Affairs and Labor directorate (the Associations and Clubs Directorate) in the
Ministry's headquarters or in the governorate shall look into the application as soon as
it receives it and shall undertake an investigation about the founders through the
General Security Directorate. It shall also look into the Articles of Association from a
legal point of view and in terms of the relevance of the association's objectives and the
need for its services in the district.

Article (7):
The Social Affairs and Labor directorate in the governorate shall submit the ap plication
with its own opinion and the results of the investigation about the founders to the
Ministry of Social Affairs and Labor within ten days of the application registration.

Article (8):
The Ministry of Social Affairs and Labor shall examine the d eclaration requests
submitted directly to it or through its branches in governorates and shall take a
decision within sixty days of the application registration date having all the legal
requirements. It shall, within fifteen days of the application, seek the opinion of the
Ministry of Interior and the official bodies with relation to the association's objectives
prior to declaring the Articles of Association. Such official bodies may contest the
declaration within fifteen days of the opinion request and th e Ministry of Social Affairs
and Labor shall look into the objections. In all cases, a declaration may be deemed to

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have legally happened with the elapse of sixty days from the application date without
issuing a decision thereof.

Article (9):
The accepted applications shall be recorded in a special registry. A summary of the
entry shall be published in the official gazette free of charge. The Social Affairs and
Labor Directorate (Associations and Clubs Department) shall maintain a copy that is
marked with the number and date of the entry along with the date of the official
gazette in which it was published. A copy of the gazette shall be sent to the relevant
association and another one to the Social Affairs and Labor directorate in the relevant
governorate.

Article (10):
The rejected applications shall be recorded in a special registry stating the reasons for
rejection. The Ministry of Social Affairs and Labor shall issue a resolution thereof and
shall provide the concerned individuals with a copy of it through registered mail to the
association's headquarters before the elapse of the mentioned sixty days.

Ar ticle (11):
Th e appeal requests shall be submitted to the Ministry of Social Affairs and Labor and
the Minister is to issue a decision regarding the procedures of appeal registration,
verification and resolution. Such requests shall be settled by a reasoned resolution
a ddressed to the relevant individuals in the association's headquarters prior to the
elapse of sixty days from the date of submission to the above ministry.

Article (12):
The requests to declare an amendment in the Articles of Association shall be
presented by the head of the board of directors or his deputy to the body indicated in
article (3) herein (to the Ministry of Social Affairs and Labor if the association's
headqua rters are located in the city or the governorate of Damascus and to the Social
Affairs and Labor department in the relevant governorate if the headquarters are
located there) with the following documents enclosed:

24

1. Four copies of the requested amendments which have been approved by the
general body. The copies shall be signed by the head of the association or his
deputy and the secretary.
2 . The minutes of the meeting of the general body which discussed the
amendment including the names of the attendants and the majority that
approved the amendment.
3 . A description of the number of the association's members eligible to attend the
general body's meeting signed by the head or his deputy and by the secretary.
4 . A description of the reasons for the amendment.
5 . Fees payment receipt for the amendment.

( the provisions of association declaration shall also apply to the amendment
declaration).

Article (13):
The declaration fees are fifty LS with the exception of the students associations and
educational institutions which declaration fees are ten LS.

SECTION TWO:
DECLARATION RECORDS

Article (14):
The page numbers for the declaration records indicated herein shall be in serial
numbers. Each page shall be sealed by the Ministry's seal and each record shall have
an index. No scratch and scrap of records is allowed and every correction shall be in
red ink and shall be signed by both the registrar and the head of the Associations and
Clubs Directorate.

Article (15):
The employee entrusted with the records shall be responsible for them and for their
contents.

25

SECTION THREE
ASSOCIATION'S FUNDS UTILIZATION CONDITIO NS AND MEANS

Article 16:
An association may use the surplus revenues in profit -guaranteed businesses provided
that such does not affect its activity. The environment in which the association works
in sh all be in need for projects that are consistent with the association's purposes in
accordance with the general policy set by the Ministry of Social Affairs and Labor. The
following conditions shall be observed upon utilizin g the funds:

1. The surplus revenues shall exceed the average expenditure of the last three
years as per the latest budget.
2 . The investment of the surplus revenues shall be in the government bonds and
stocks of entities in which the government has shares an d those of other
entities approved by the Ministry of Social Affairs and Labor.
3 . The surplus revenues of associations shall not be invested in real- estate or in
any real- estate liabilities with the exception of the charity and public welfare
associations.
4 . Associations may, when necessary, invest their surplus revenues in productive
projects to achieve the purposes they were created for provided that such
projects are in line with the purposes and are approved by the Ministry of
Social Affairs and Labor.

SECTION FOUR
COLLECTING FUNDS FRO M THE PUBLIC

Article (17):
Any form of addressing the public for donations shall be considered fundraising
regardless of the means. Such fundraising may not be performed unless through the
declared associations and unions and upon acquiring a prior permission of the Ministry
of Social Affairs and Labor with the exception of the religious houses of worship which

26
have small fundraising boxes installed or plates circulated during the religious events
for spending over the religious house itself. The Ministry of Social Affairs and Labor
shall look into the fundraising requests within thirty days of receiving them and may
add whatever condi tions it deems necessary to grant its permission. The approval of
the above ministry shall also be sought against every amendment made on the
purpose of the fundraising or the expenditure means.

Article (18):
The association shall inform the Ministry of Social Affairs and Labor about the total
collected funds within maximally one month after the expiry of the allowed collection
period.

Article (19):
The Minister of Social Affairs and Lab or shall limit the fundraising permission to one of
the associations that meet all the conditions provided that the total collected money
goes to the associations indicated in the permission. The permission shall be granted
based on the rules stipulated in a resolution of the Minister of Social Affairs and Labor
according to each one's efforts without prejudice to the social activity performed.

Article (20):
The fundraising process shall be subject to the monitoring of the Ministry of Social
Affairs and Labor which may, for this purpose, set the regulations that guarantee the
organization of fundraising, expenditure and consistency with the purposes for which
the permission has been granted. It may also audit the donations accounts and
determine the administrative expenses spent for fundraising.

SECTION FIVE:
UNIONS

Article (21):

27
No association may call itself "a union" unless it was formed of a group of associations
that merge or are intended to be merged according to the provisions of law.

Article (22):
The establishment of the union and its declaration shall be subject to the provisions
that apply to the associations as per this bylaw.

Article (23):
The mission of unions shall be: a. Supervising the common interests of associations joining the union and guiding
them to achieve their common objectives.
b . Coordinating the efforts of the associations in the union, improving the level of
service and creating new associations in the areas that need them.
c . Setting the general policies for the joint services of associations.
d . Offering provision of technical, fin ancial and intellectual assistance to
associations according to its potentials.
e . Taking a decision in terms of the disputes arising among associations.
f . Looking at the associations documents and report thereof to the general body.
g . Unions shall be the link between the associations under them and the
government parties with regard to the general policy and financing.

Article (24):
Associations shall abide by the instructions of the unions and the general policy drawn
thereby. Associations shall contribute, each per its potentials, in the joint projects
decided by the union to achieve the common purposes.

SECTION SIX
THE PREREQUIS ITES OF THE MEMBERS OF THE BOARD OF DIRE CTORS

Article (25):

28
In addition to the conditions stipulated in article (27) of the Associations and Private
Institutions Law, the Ministry of Social Affairs and Labor may require the following two
conditions, or one of them, in the members of the associations' boards of dire ctors:
a. Members shall have an educational degree, knowledge or know -how to be
determined by a resolution of the above ministry.
b . Members shall be residents within the area of the association's business or
have a serious interest in that area.
Section sev en:

Conditions for objection over institutions, monitoring terms and Articles of
Association's amendment

Article (26):
A written permission shall be obtained from the Ministry of Social Affairs and Labor
upon establishing the institution. The permissi on application shall be enclosed to the
institution declaration request upon submitting it.

Article (27):
The Ministry of Social Affairs and Labor may turn down the request for permission to
establish an institution if it was revealed that such institut ion is intended for purposes
that aren't within the scope of activities mostly needed by the people in the area.

Article (28):
Institutions shall be subject to the monitoring of the Ministry of Social Affairs and
Labor in general and the latter may, for this purpose:
a. Verify the businesses of the i nstitutions and the resolutions of their managers
and make sure that they are compatible with the law and the establishment
instrument. This may be undertaken by inspectors assigned by the Minister of
Social Affairs and Labor.

29
b. Assign one or more representative of the Ministry in the boards of the
instit utions that are created using funds that have been collected in whole or in
part from the public.

Article (29):
Institutions shall notify the above ministry of the decisions taken with regard to the
following matters within two weeks of their issuance:
a. Approval of annual accounts, budget proposal, managers' reports and auditors
reports.
b . Election, replacement or dismissal of managers.
c . Nomination of the auditor.
d . Termination of the institution, mergence in another institution or division.

Such decisi ons shall not enter force unless upon the Ministry's approval or upon the
elapse of thirty days of the date of the notice without objection.
SECTION EIGHT
GENERAL TERMS

Article (30):
The Ministry of Social Affairs and Labor shall be assigned to design models of the
following records and regulations indicated above: 1. Model Articles of Association.
2 . Associations' registration entry model
3 . Associations' declaration registry model
4 . Associations' rejection registry model.

Article (31):
Employees who attend the meetings of the general body of an association in their free
time based on article (23) of the Associations and Private Institutions Law or those
representing the Ministry in the boards of directors of the private institutions based on

30
this bylaw shall be remunerated per a resolution issued by the Minister of Social
Affairs and Labor.

Article (32):
The Minister of Social Affairs and Labor shall execute this decree and put it into force
as of the date of issuance.

Issued on October 31
st
The President of the Republic

1958

31
Resolution No. 1206

The Minister of Social Affairs and Labor

Reference the provisions of article 26 of the Associations and Private Institutions Law
applicable by law No. 93 of 1953 and amended by the legislative decree No. 224 of
September 21
st

1969,
RESOLVED:
Article (1):
The minimum number of the members of an association's board of directors shall be
five members and the maximum shall be eleven.

Article (2):
The maximum renewable term of a member of the board of directors shall be limited
to four years.

Article (3):
This resolution shall be published and those concerned shall be notified to abide by its
provisions.

Damascus 23/12/1969
Minister of Social Affairs and Labor

RESOLUTION NO. 478

The Minister of Social Affairs and Labor

Reference the provisions of article 26 of the Associations and Private Institutions Law
applicable by law No. 93 of 1953 and amended by the legislative decree No. 224 of
September 21
st 1969,

32

RESOLVED:

Article (1):
Article (2) of the resolution 1206 of 23/12/1969 shall be amended to read as follows:

" A member of an association's board of directors or the associations' union may
renew his/her membership for no more than six consecutive years and may also run
again for membership of the board of directors after a one -session disco ntinuation of
no less than a year."

Article (2):
This resolution shall be published and those concerned shall be notified to abide by its
provisions.

Damascus 24/05/1973
Minister of Social Affairs and Labor
E/2/3533

Att. the Directorates of Social Affairs and Labor in governorates

Reference our resolution No. 478 of 24/05/1973, which stipulates the amendment of
the second article of resolution No. 1206 of 23/12/1969, the following are the
instructions related to the enforcement of this resolution:
1. The resolution has no retroactive force and shall be effective as of 27/06/1973
which is the date of issuance in the official gazette . The elections that were
held prior to its entry into force shall remain subject to the provisions of
resolution No. 1206 of 1969 as the resolution 478 doesn't confer legitimacy
upon the void elections that were held prior to its entry into force but rather it
allows members to nominate themselves again once new elections are held.

33
2. The six- year period indicated in resolution 478 above shall begin as of the
expiry date of the board of directors which was existent by 14/01/1970 which
is the date of effect for resolution No. 1206 of 1969. The term of this board
shall not be calculated in the six -year period.
3 . A member of the association's board of directors who is absent from the board
of directors for the specified term in the Articles of Association may run again
for membership of the board of directors.
4 . All the instructions that contradict t he above shall be null.

Damascus 31/07/1073

Minister of Social Affairs and Labor
B/1/4481

Instructions on the meetings of the general bodies of associations:
1. The board of directors of the association shall convene in a special session to
consider the meeting of the association's general body at least one month prior
to the date of the general body's meeting or of the expiry of the board of
directors' term.
2 . The board of directors shall endorse the final accounts of the closed financial
year and the proposed budget for the coming year. It shall also draw a report
on its activities over the past period and determine a date for the first and
second convention of th e general body in compatibility with the provisions of
the Articles of Association especially with regard to the period set between the
first and second meetings.
3 . The board of directors shall address a written invitation for the mee ting to all
the members, the Social Affairs and Labor Directorate and to the Police to
approve the holding of the meeting. The invitation shall also state the meeting
agenda. A copy of the invitation shall be posted in the association's

34
headquarters as soo n as it's issued. In all cases, the invitation shall be issued
fifteen days before the meeting date.
4 . The board of directors shall prepare a list of the names of the general body's
members who have met all their obligations and who are entitled to attend t he
meeting. A similar list shall also be prepared enlisting the members who
haven't paid their dues and they shall be requested to pay them at least 24
hours before the meeting. Whoever doesn't pay the subscription prior to the
meeting's date shall be depr ived from attending the meeting.
5 . In case the meeting agenda involved electing a board of directors for the
association, members shall be notified thereof and shall also be asked to
present their nominations to the board of directors before the deadline th at
ends one hour before the meeting's start.
6 . An absent member may not be nominated for membership in the board of
directors unless if such member assigned someone else to nominate him/her in
writing or if he/she sent a written nomination letter.
7 . The general body may not look into any issues other than the ones stated in
the invitation letter.
8 . In case the meeting is for the election of the board of directors only, such has
to be indicated in the advertisement with a statement of the reasons.
9 . The competen t directorate may assign one of its employees to attend the
meeting. Such employee shall show up in the association's headquarters one
hour before the meeting.
10. The directorate's representative shall ensure integrity of the procedures taken
by having a look in the members' record and the other necessary registries.
11. The representative shall conclusively look into the authorizations and shall
attend the meeting until the end. Upon the occurrence of any incident that is
likely to impede the meetin g or the elections process, he shall immediately
contact the director of the Social Affairs and Labor who has to show up
immediately in the meeting hall. The director may also seek assistance from the
policemen when necessary and shall execute minutes to b e submitted to the
Ministry with a copy to the Governorate.

35
12. A committee shall be formed to supervise the elections prior to initiating the
process by the board of directors provided that the directorate's representative
is included. The number of the comm ittee's members shall not be less than
three in all cases.
13. The committee shall make sure that the ballot box is empty prior to casting the
votes. It shall also perform the counting with all members attending and
declare the results immediately before comp leting the counting.
14. A list of the names of the attending members shall be executed. Each member
shall sign against his name before the meeting. Whoever refuses to sign shall
be prevented from attending the meeting. An assignee may sign against the
name o f his assigner upon showing a written authorization acceptable by the
directorate representative containing the name of the assignee and his
signature. The representative shall thereafter execute the list, enclose it with
the minutes and submit both to the directorate to be archived in the
association's file for reference.
15. The meeting's minutes shall describe all the events and contingencies that
occur during the meeting along with all the matters discussed and shall state
the true and the rejected authori zations.
16. Any violation of paragraphs 1, 2, 3, 4, 5, 6, , 12, 13 and 14 shall call for the
meeting's abolition. Any violation with regard to the remaining paragraphs
shall require a warning of a possible abolition and an actual abolition upon
repetition.
17. All the contradicting instructions and notices shall be null as of the date of
issuance.

Damascus 26/07/1971
Minister of Social Affairs and Labor

E/2/5157

Att. the Directorates of Social Affairs and Labor in governorates

36

In implementation of the resolution of H.E Minister of Local Administration No. 306 of
29/07/1973 which involves distribution of the powers transferred from this ministry to
the local administrative units, we order the following in implementation of the ab ove
resolution:

First: the competencies of the executive office:
1. The association that has surplus funds and wishes to invest them in businesses
that are profit -guaranteed shall submit an application to the directorate to
approve the investment of the surplus funds with a description of the
investment areas in detail and the success prospects. The directorate shall
examine the application in light of article (18) of the Associations and Private
Institutions Law and article (16) of the Executive Bylaw. T he application shall
then be submitted to the executive office together with its opinion regarding
the availability of the necessary legal conditions. A copy of the opinion shall be
sent to the Ministry which shall also receive a copy of the decision of th e
executive office thereon.
2 . The association that wishes to establish undeclared branch shall submit an
application to the directorate with the names of the people who will be
entrusted to run the branch. The directorate shall, in turn, submit the
application to the executive office with its opinion in light of the association's
activity, its responsiveness to the directorate and how compatible it is with the
laws and regulations. The directorate shall then provide the Ministry with a
copy of the executive office's decision thereon.
3 . Public welfare associations shall provide the directorate with the names of the
candidates for membership in their board of directors thirty days prior to the
elections date. The directorate shall look into the names in light of their
previous activity in t he association especially with regard to the financial
auditing reports. In case there was a reason for elimination of any candidate,
the directorate shall address the executive office requesting the elimination
with an explanation of the reasons for such procedure.

37
4. The implementation of article (51) of the Associations Law is subject to the
appointment of a temporary manager or a temporary board of directors. Since
the candidates for the membership of the board of directors are responsible
for the violations that led to appointing the manager or the temporary board of
directors, the Directorate shall request from the executive office to eliminate
these candidates while explaining the mistakes committed by each.

Second: the competencies of the Head of the Executive Office
1. The association that wishes to obtain a permission to collect donations from
the governorate shall submit a request to the directorate as per the provisions
of the Fundraising Law. The directorate shall look into the request in light of
the regulations and instructions thereof and shall report such to the Head of
the Executive Office along with its opinion. In case of approval, the directorate
shall develop the permission draft as per the established models and shall
submit it thereafter to the head of the executive office for signature. In case of
non -approval, the association shall be informed of the reasons for rejection in
order to avoid them in the future. In case an association wishes to collect funds
from outside the governorate, the request shall be submitted to the Ministry
with the opinion of the head of the executive office enclosed.
2 . The directorate shall examine the conditions of the associations under its
supervision on regular basis and shall propose the necessary solutions to
upgrade the activity of associations in light of the State plan and the
community's need for services especially in terms of merging the associations
of similar objectives. The directo rate shall present its proposal to the head of
the executive office who, in turn, shall report to the Ministry in case he
approves such and the Ministry shall instruct the directorate to reconsider the
proposal in light of the instructions of the head of the executive office.
3 . In case a public welfare association committed the violations stated in article
(48) of the Associations and Private Institutions Law, the directorate shall
conduct a comprehensive study of the association's condition and the
possibility of nominating a manager or a temporary board of directors. The

38
study shall be submitted to the head of the executive office who either
approves the appointment or reconsiders the issue. In case of approval, the
Ministry shall receive the proposal with the recommended persons for
app ointment together with adequate information on them in order to be able
to issue the necessary appointment resolution.

Third: The Directorate Competencies:

The directorate was granted by virtue of resolution No. 306 of 29/07/1973 broad
powers in social private activity and supervision over the associations work. Therefore,
the directorate shall adequately undertake these tasks with a sense of full
responsibility while the Ministry will monitor the implementation of tasks and the
competent employees will be scrutinized as of how well they undertake the direct
supervision tasks in implementation of the effective laws and regulations particularly
in terms of the following:
1. The extent to which associations adhere to the application of the provisions of
res olutions 809 and 1000 of 1962 regarding the regulation of the financial and
administrative records of associations. The employees who pay visits to the
associations shall make sure of that and of the preparation of the financial and
accounting system and a pproving it. These employees shall constantly and
effectively follow up the association to implement whatever is requested from
it in this regard. In case the association refuses to abide, it shall be warned of
dissolution and a copy of the warning shall b e sent to the Ministry and followed
by a subsequent statement to update on the response to the warning.
2 . Authorizing t he assigned employees to attend the meetings of the general body
of associations and facilitating this . Employees shall, prior to attendin g the
meeting, study the Articles of Association especially with regard to the meeting
articles to ensure that the meeting and the decisions taken are legal. The
employee shall prepare complete minutes of the meeting describing the
deliberations and discus sions. Such minutes shall be enclosed with the meeting

39
agenda and the materials discussed. The Ministry is to receive a copy of the
minutes and of all the materials that were looked into during the meeting.
3 . Requesting the abolition of decisions that contr adict the law or the Articles of
Association:

The Directorate shall look into the associations ' resolutions and ensure that
they are compatible with the laws and regulations. In case there were
violations that require revocation, the association shall be informed of such
violations and shall be requested to reconsider them within one month . If the
resolution in question isn't of urgency and if the association didn't respond to
the request, the directorate may request that such resolution is abolished by
th e competent Court of First Instance through the general prosecution.
However, if the resolution is of urgency and it was necessary to suspend its
implementation, the directorate is supposed to take it to the Ministry
supported with the reasons calling for suspension in order for the Ministry to
be able to take the suspension resolution in the right time.

4 . Ensuring that the members of the boards of charity associations do not
perform paid job for the association (the content of article (52) of the
Associations and Private Institutions Law) in light of the judgments and
instructions issued thereof.
5 . Studying the reports, final accounts and the associations budgets presen ted in
light of the Articles of Association, licenses granted, net outputs and assistance
p rovided by the State or by any other party and expressing comments and
proposals in this regard and submitting them to the Ministry.
6 . Following up the associations to rectify violations that are exposed as a result
of the inspections or visits paid by the Ministry's employees or the directorate
or due to the subsequent monitoring until such violations are properly rectified
and the Ministry is informed of such. In cases of violations that require
resorting to the judiciary, the directorate is supposed to pr epare the necessary
file and take the case to the competent court through the general prosecution
or the government's Lawsuits Directorate as the case might be. A special file

40
shall be opened for these lawsuits with the proper follow -up to reach a
conclusi on. The Ministry shall be provided with a copy of the case's file.
7 . Monitoring the fundraising processes and ensuring that they are conducted
pursuant to the granted permissions and instructions issued by the Ministry or
the other competent parties especia lly in terms of maintaining the voluntary
nature of donating and non disturbance of citizens in a way that forces them to
donate, verifying the total collected funds and preparing the necessary minutes
and reporting such to the Ministry within the specified time. The necessary
measures shall be taken to process permissions within the time limit and
executing the fundraising optimally even if this has led to depriving the
violating association from obtaining new fundraising permissions.
8 . Approving the purchase and sale of real- estate for associations according to the
instructions issued thereon.
9 . Following up the dissolution of associations whether the liquidation has been
ordered by the general body or the Ministry in order to perform it in a timely
manner and submit the reports thereof with comments to us and the same
applies to the conclusion of the liquidation as the directorate is expected to
ensure implementation of the Ministry's instructions as per the provisions of
the associations liquidation regulation and the instructions issued thereof. The
directorate shall bear the responsibility for the quick implementation of the
liquid ation and shall follow up the liquidator for that purpose. It shall also
express its opinion in the proposed party to receive the dissolved association's
funds and shall recommend the proper remuneration for the liquidator in light
of the efforts made and the assets of the dissolved association. Moreover, it
may suggest the replacement of the liquidator in case it felt that he doesn't
optimally perform his duties.
10. Statistics constitute a vital element in coordination and planning. Therefore,
the Ministry is completely dependent on statistics coming about the
associations and institutions and will pay more attention to them as these are
the basic element that shapes the distribution of assistance over associations.
Directorates shall pay the due attention to the necessary statistics and shall
ensure their accuracy prior to submitting them to the Ministry. They shall also

41
follow up with the associations to obtain the statistics within the month of
January of each year. Upon any delay in submitting such statist ics by the
associations by then, the employees of the social services in the directorate
shall conduct a quick tour in associations to get the required statistics as per
the former circulars and notices especially with regard to the number of the
associations' members, the new affiliates, the number of beneficiaries and total
revenues and expenditures. Such data shall be entered in a unified form to be
submitted to the Ministry within the first week of February with the
directorate's comments.

Damascus 01 /12/1973
Minister of Social Affairs and Labor

INSTRUCTIONS
NO. 9/I/62
Date: 08/08/1974
Reference the provisions of the Associations and Private Institutions Law issued by the
resolution No. 3 of 1958 and amended by the legislative decree No. 224 of 1969 and
its executive bylaw issued by resolution No. 1330 of 1958,

The amended Local Admini stration's Law No. 15 of 1971 and its executive bylaw No.
2297 of 1971 and the directive of the Premiership No. 493/1 of 18/02/1974,

And the approval of the Ministry of Social Affairs and Labor by letter No. E/2/3041 of
29/4/1974,

We demand the abidance by the following upon declaration of the associations and
private institutions' Articles of Association:
1. The declaration application of the association or institution (associations may
also involve clubs and cultural and art associations as per the meaning

42
indicated in the Associations and Private Institutions Law) to the competent
directorate of social affairs and labor with the following documents attached:
a . The declaration applic ation.
b . The appointment resolution of the association's representative to finalize
the declaration procedures.
c . Four copies of the elections minutes of the first board of directors.
d . Four copies of the list of the names of the founders, their nationality, age,
profession, place of residence and addresses with the name of the
parents and the date of birth.
e . Four copies of the association's Articles of Incorporation.
f . Four copies of the Articles of Association signed by the founders.
g . Declaration fees payment receipt.
2. The Social Affairs and Labor Directorate shall study the application and conduct
a comprehensive social study of the association, its founders and the extent to
which the community needs its services as per the attached form.
3 . The Social Affairs and Labor Directorate shall send a list of the founders' names
to the security departments to investigate on them. A copy of the documents
stated in paragraphs d, e and f to the Ministry of Interior. The response
received therefrom shall be sent immediate ly to the executive office or the
Ministry of Social Affairs and Labor as the case may be.
4 . In case the association's activity covers the governorate only, the file shall be
sent to the executive office with the directorate's opinion in light of the study
prepared for this purpose within ten days of the application registration.
5 . The executive office shall issue its approval or disapproval resolution within
thirty days of the application registration in the executive office which shall
forward a copy of the resolution with the file to the Ministry of Social Affairs
and Labor in case of approval.
6 . The Ministry of Social Affairs and Labor shall register the association in the
general registry of associations and shall send a copy of the resolution to the
offic ial gazette for publication in case no legal irregularities exist or no
objection expressed by the security departments and in case no contradiction

43
exists with the basis defined in paragraph 14 of these instructions or the
Ministry of Social Affairs and L abor's plan in this regard.
In case such irregularities or objections exist, the Ministry shall return the file
to the executive office for reconsideration in light of its remarks and it may
request the amendment of some provisions in the Articles of Asso ciation to
adapt them to the effective laws and the founders shall abide by such.

7 . In case of the non app roval of the executive office of the declaration, a
rejection resolution shall be issued and the founders shall be notified within
thirty days of the application registration in the executive office. The founders
may challenge the rejection resolution through the directorate within sixty days
of receiving the rejection notice.
8 . The directorate shall forward the appeal request to the executive office
acc ompanied by its opinion. The office shall accept or deny the request through
a reasoned decision issued within thirty days.
9 . The executive office shall forward a copy of the decision related to the appeal
request to the Ministry with the file in order to take the procedures stated in
paragraph (6) herein.
10. In case the association's activity exceeds the governorate borders, the
competency of the executive office shall be limited to the expression of opinion
in the declaration or denial of the Articles of Association. The directorate shall
forward a copy of the documents to the executive office which shall examine
the application subject to the effective legal provisions.
11. Following the declaration publication in the official gazette, the Ministry shall
send a certified copy of the Articles of Association to the executive office, the
competent directorate and the founders. The association may not proceed in
its activity unless the founders receive a copy of the certif ied Articles of
Association.
12. The effective provisions related to the declaration of the amendment of
Articles of Association shall remain applicable and the competent directorate
shall seek the opinion of the executive office regarding the required
amendm ents. The opinions of both the directorate ad the executive office shall

44
be sent to the Ministry of Social Affairs and Labor within twenty days of the
application registration.
13. The above shall also apply to the declaration of the Articles of Association o f
local union within the governorate. Union at the level of the country shall be
exclusively of the competence of the Ministry of Social Affairs and Labor and
not the executive offices.
14. The executive offices shall abide by the following upon looking into the
declaration requests of the Articles of Association: a. The declaration requests of unions, associations and clubs having similar
objectives with those of the popular organizations shall be turned down.
b . Women associations shall not be declared in applic ation of the
legislative decree No. 121 of 1970.
c . The declaration of benevolence associations shall be restricted as such
shall be concentrated based on the Ministry's plan and the need of the
targeted area.
d . The creation of scientific, cultural and rural associations shall be
encouraged.

AdeebMilhamMoussa
Minister of Local Administration

45
THE FORM

The governorate:
Directorate:

Association Declaration Request Study Form
1- Name of the association:
2 – Headquar ters: Province: District: Governorate:
3 – The association's area of activity:
a. Population:
b . Number of associations available and their types:
1 .
2 .
3 .
4 .
c . The social condition in the area or the neighborhood:
d . The economic condition in the area or the neighborhood:
e . Number of social centers and guidance units if the association was in the
rural areas:
1.
2 .
3 .
4 .
f . Sports clubs:
1.
2 .
3 .
4 .
g . Farming societies:
1.
2 .

46
3.
4 .
h . Women units:
1.
2 .
3 .
4 .
4- The association's founders:
POB and DOB:
Social status:
Educational qualification:
Profession:
Economic status:
Place of residence in detail:

1 .
2 .
3 .
5- The association's purposes:
1.
2 .
3 .
4 .
5 .
6 .
6- The need of the area for these purposes:
7 – The expected services from the association:
8 – The expected conflicts to be created by the association in the area:
9 – The funding sources:

47
a.
b .
c .
10- The expected difficulties to face the association's activity:
11- The opinion of the administrative officer in the area: (Police station chief,
District manager, area manager)
12- The opinion of the mayor and not the population:
13- Opinion of the form administrator:
14- Opinion of the Director of the Social Affairs and Labor

Social Affairs and Labor Director
Form Administrator- Signature and opinion
Date of the Form completion:

E/2/727

Att. The Social Affairs and Labor directorates in governorates

F urther to our circular No. E/2/4463 of 05/09/1970 issued on basis of the Ministry of
Finance letter No. 15024 -20/1 of 19/08/1970 which requires subjecting the liquidation
remunerations earned by employees of the associations and private institutions to the
provisions of the legislative decree No. 167 and its amendments,

We would like to inform you that the State's Council has issued opinion No. 15 of 1972
stipulating the following:

Remunerations earned by the employees from the funds of associations and private
institutions in exchange for their performance of liquidation of such associations and
private institutions shall not be subject to the maximum limits of remunerations
defined in the amended legislative decree No. 167 of 1963 as the above parti es are not

48
under the mentioned bodies in the first article of the abovementioned legislative
decree.

For knowledge and to consider our previous circular and its following circulars void.

Damascus 20/02/1972
Minister of Social Affairs and Labor

E/2/5757

Att. The Social Affairs and Labor Directorates in governorates

Opinion No. 55 was issued by the General Body of the State's Council on 18/06/1972
stating the following:

First: the amounts paid to the employees in the parties under the provisi ons of the
legislative decree No. 167 of 1963 in exchange for assigning them personally to
conduct works that are unrelated to their functional job or activity shall not be subject
to the maximum levels of remunerations defined in the abovementioned legisl ative
decree.

Second: the rem unerations received by the employees in the public establishments
from the funds of associations and private institutions in exchange for their part in
liquidating such associations or institutions or assisting them in the preparation and
implementation of their own projects shall not be subject to the maximum levels
specified in the legislative decree No. 167 of 1963 as long as their assignment has not
been in line with their own jobs. Also, the remunerations of technical expertise,
arbitration and the entitlements released in exchange for a personal commitment or
as a result of winning in an open competition before the public as well as the prices for
studies and writings or the other prices and amounts granted for an innovation,
artistic or intellectual works that are performed in leisure times and are no t connected

49
to the job shall not be subject to the maximum levels stated in the legislative decree
No. 167 of 1963.

Damascus 08/10/1972
Minister of Social Affairs and Labor

SUBJECT: EXPLANATION OF AN ARTICLE IN THE ASSOCIATION'S LAW
E/2/593

Att. The Social Affairs and Labor Directorate in Aleppo

Reference your letter No. 398 S A on 18/01/1968 regarding a request for clarification
on the meaning of "the elapse of one year of the membership in the association"
indicated in article 31 of the A ssociations and Private Institutions Law,

We would like to clarify that the meaning of "the elapse of one year of the
membership in the association" that such period starts from the date of accepting the
member's application to join the association and n ot from the date of filling the
application form unless the internal bylaws indicate otherwise.

For consideration and abidance

Damascus 13/02/1968

Minister of Social Affairs and Labor

The opinion of the Legislation and Studies Directorate with regard to the associations '
board of directors' eligibility to sell the association's real- estate

50
There is a difference between the management practice and the disposition of rights.
The work of the association's board of directors is originally focused o n the
administrative activities stipulated in the Articles of Association which means that the
board of directors doesn't have the right of disposition of property unless there was a
specific text in the Articles of Association authorizing such because the general body is
solely responsible for any acts of disposition or conveyance of property.

In light of the above, the board of directors shall have no right to sell the association's
real- estate unless there is a term allowing so in the Articles of Association. In case no
such term exists, the selling right shall remain an exclusive right of the general body.

NO. 5 OF 15/01/1968

Att. The Directorate of Social Services
Reference your letter No. 30/30 dated 06/01/1968 which states your opinion in the
possibility of having Mr. Khalil Nasser the former member of the board of directors of
the art s club to his post upon returning from the service work, we hereby return your
documents and report the following:

Whereas it was concluded from the attached documents that Mr. Khalil Nasser is the
original elected member by the general body, and whereas the term of the board of
directors hasn't expired yet and there is nothing to indicate that the original member
has resigned from the membership of the board of directors or any equivalent act, his
absence due to the call to serve the State doesn't mean p rimarily that the membership
title has been dropped.

Hence, the decision of the board of directors to appoint a substitute based on these
events doesn't mean that the appointment will be extended to the end of the
membership term despite the demise of th e causes.

51
Therefore, we share your opinion regarding the return of the abovementioned to the
membership of the board of directors and we believe that Mr. Ramadhan who
replaced him by resolution of the board of directors shall have his task in the club's
office ended by the return of the original member as he was basically appointed
temporarily to replace the absent Mr. Nasser according to your letter above. Since the
original member has returned from his service before the convention of the general
body a nd the issuance of any new resolution or conducting elections to fill in the
vacant post, then the assignment of Mr. Ramadhan shall be terminated in the board of
directors and the original member shall return to complete his term in the board.

Director of Legislation and Studies

LEGISLATION AND STUD IES DIRECTORATE'S OPINION ON THE CONNOTA TION OF ARTICLE 52
OF THE ASSOCIATIONS AND PRIVATE INSTITUT IONS LAW REGARDING NON-COMBINATION OF
THE MEMBERSHIP IN TH E BOARD OF DIRECTORS AND HAVING A PAID W ORK IN THE
ASSOCIATION

1. The principle of non combination between the membership in the board of
directors and having a paid work in the association is based on the following
concept:

a . The meaning of having a paid job in the association is the works assigned to
the board of directors pursuant to the provisions of law and the Articles of
Association which are sought to achieve the association's management
such as the administrative works, att ending the meetings and the board of
directors member supervision over the distribution or collection of the
association's funds…etc. such works for which the member of the
association has devoted himself are the ones that shall not be paid for by
law. Any contradictory explanation may deviate the member's work from
the concept of volunteering and consequently contradict the basics of the
Association's Law. Therefore, the non combination between the

52
membership in the board of directors and having a paid work shall be
applied according to the concept above.
b . With regard to the works that lay beyond the scope and competencies of
the board of directors, they shall not be subject to the principle above. With
regard to the saying that by virtue of article 27 of the Articles of Association
the board of directors shall represent the association before others and
before the judiciary in terms of the righ ts and liabilities and seeking the
association's rights is of the competencies of the board, such provisions do
not contradict with the above explanation and this requires us to ask; shall
the member of the board who happens to be a lawyer, an engineer, a
doctor or any professional employee, shall they be oblige d to donate all
their work to the association if it needed to assign a lawyer, an engineer or
visit patients in any affiliated body? The answer to this is simply that such
commitment is out of the question.
2. In all cases, it becomes evident from the claim attached to this document that
the concerned lawyer has been assigned based on an original authorization to
file a lawsuit and such assignment was agreed to be paid and therefore there is
no reason afterwards to claim that he is not entitled to receive th e payment for
this lawsuit.

Legislation and Studies Director

53
284 -31/5/969
THE OPINION OF THE L EGISLATION AND STUDI ES DIRECTORATE ON TH E PUBLIC WELFARE
ASSOCIATIONS

Arr. Social Services Directorate

Further to your letter No. SD/2/126 of 20/5/1969 requesting an opinion in the
possibility of giving the public welfare quality to the branches of public welfare
associations, we would like to state the following:
Reference articles 41 of the Associations and Private Institutions Law, it is understood
that the public welfare association shall be every association intended to achieve a
public interest and for which a Presidential decree is issued to declare it so.
H ence, there are conditions to issue a presidential decree and declare an association
as a public welfare one.

Article 25 of the above law has also stated that an association may establish a branch
and that such branch may be declared and shall, then, ha ve an independent legal
personality.

It is concluded that the declared association branch shall have its own legal personality
and independence and shall be dealt with as an independent association in matters
other than those indicated by law with regard to its obligations to the original
association.

Based on the above, we believe that the declared branch of a public welfare
association shall not be considered an original asset of the public welfare associations
unless the provisions of article (1) app lied to it including a presidential decree to
declare it as such.

For consideration

54
Legislation and Studies Director
FuadRizq

THE OPINION OF THE C OMPETENT COMMITTEE I N THE STATE'S COUNCIL NO. 91 OF 1972

The real -estates owned by associations and private institutions shall not benefit from
the provisions of Law No. 106 of 1958 which considers the investment contracts of the
State's real- estates, municipalities and public institutions which were created to
perform services of public welfare licenses issued by the administrative bodies that are
not subject to the effective leasing law.
THE OPINION OF THE C OMPETENT COMMITTEE N O. 40

Date: 01/03/1973

The non -combination between the membership in the board of directors and having a
paid work in the charitable associations shall be limited to the administrative works
assigned to the members of the board of directors and shall not include the works that
l ay beyond the original obligations of members such as teaching in the institutions
affiliated to the association.
THE OPINION OF THE GENERAL BODY OF THE STATE COUNCIL NO. 5 OF 1972

The endowed, granted by a testament or donated for performance of religious rituals,
charity works or to become graveyards shall be exempted from all fees including the
real- estate fees, especially the transfer fees stipulated by the legislative decree No.
101 of 1952.

IR/ NO. 98 OF 1965

55
Article (1) shall stipulate the following:
The municipalities regulation shall impose "the Improvement Rate" on built or un -built
real- estate, buildings roofs with independent ownership and lands that are improved
due to the works of public welfare. Each municipality, within its administrative
jurisdiction, shall collect this rate to become one of its resources.

Article 15: a. The following real- estate shall exclusively be exempted from the improvement
rate:
1 . Mosques.
2 . Churches and monasteries
3 . Graveyards
4 . Real- estates owned by the State's directorates and public institutions if
they weren't eligible for investmen t.
5 . Charity associations' real- estate which are allocated for these associations'
objectives and which are not invested.
b . These real -estates shall be subject to the Improvement Rate once they amend
their specialization for the above mentioned purposes five years before the
termination of works that result in the improvement.
RESOLUTION NO. 809

The Minister of Social Affairs and Labor, based on the provisions of article (14) of the
Associations and Private Institutions Law resolved:

Article (1):
The financial records which shall be maintained by associations shall include:
1. The Fund and banks book .
2 . Subscriptions record
3 . The daily book (ledger).
4 . Furniture and tools book

56
5. Warehouse book
6 . Exchange orders record

(the following records have been ass ed as per the corresponding instructions and
resolutions)
7. Subsidy record (instructions)
8 . Donations record (ministerial resolution).
9 . Real- estate record (ministerial resolution).
10. Vehicles record (ministerial resolution)

Article (2):
The above records stated in article (1) shall be regulated and kept as follows:

First: the Fund and Banks Book :
1. The Fund and Banks Book shall be regulated as per model (1) attached
herewith and shall be kept by the cashier.
2 . All payments and receipts according to their time sequence and based on the
receipts and exchange orders duly issued shall b e registered in the above book.
The exchange orders numbers, receipts and summary shall be written down in
the specified categories.
3 . The received and paid cash amounts by the c ashier shall be recorded in the
cash payments or receipts category while the current payments and receipts
through the certified banks in the banks category in the form of creditor and
debtor as the case may be.
4 . By the end of each month, the received and paid amounts shall be added
together and then added to the outstanding balance from the previous month
and then the balance of the Fund is calculated (the outcome of the subtraction
of the paid amounts from the received amounts and the outstanding balance)
which shall be considered the outstanding balance of the current month. This
can be performed on daily or monthly basis as the work may require. The same

57
shall apply to the bank receipts and payments as the bank balance shall
represent the total associati on's deposits while the sum of both balances
makes up the association's ready money.
5 . Upon reliance on more than one bank for funds deposit, the bank operations
shall all be recorded in the specified category in the funds and banks record. A
special card shall be allocated for each bank in order to properly track the
association's account therein. In this case, the balance of the banks category in
the Fund and Banks Record shall be equal to the total balances concluded from
the above mentioned supporting cards.
6 . The entries of the Fund and Banks record shall be matched every month with
the accounting entries to ensure compatibility.

Second: the s ubscriptions record:
1. The members' subscriptions record as per model (2) attached herewith shall be
regulated and kept by the cashier.
2 . The record shall include the names of all the members and the amounts of
their monthly or annual subscriptions . The due subscriptions shall be deleted
by entering the receipt number against the month or months for which
subscriptions have been paid as per the receipt.
3 . The total subscriptions entered in the record shall always be equal to the total
open account under month ly subscriptions.

Third: the Daily Book (Ledger):
1. The ledger shall be organized as per model No. 3 herewith and shall be kept by
the accountant.
2 . This book shall contain all the financial operations of the association.

58
3. Operations shall be entered in the specified categories as per the entry
documents according to their time sequence in two categories (debtor and
creditor) on basis of a double accounting method.
4 . By the end of each month, the debtor and creditor categories shall be added to
make up the monthly audit balance. The total debtor categories can be equal
to the total creditor category.

Fourth: the furniture and tools book:
1. The accountant shall keep the furniture and tools book in the form of a simple
and regular ledger.
2 . The ledger shall record the possessed furniture and tools according to their
time sequence (each type of furniture shall be written in a special page). The
sum of entries in this book shall match the entries in the total furniture and
tools account of the daily book (ledge r).
3 . This record may also be used to match the annual inventory with the
accounting entries.

Fifth: the warehouse book:

1. This book may be organized according to model (4) attached herewith.
2 . This book shall be kept by the accountant and shall record all the assets of the
warehouse according to the documents of the purchased, consumed and
remaining materials. Each material shall have its own card.

Sixth:
The Exchange Orders Book 1. This book shall be kept by the accountant and shall record all the exchan ge
orders issued therefrom.
2 . This book shall include the serial numbers of exchange orders, their dates, the
dues, the chapter, item or category from which the amount will be disbursed
and a category for remarks.

59

Article (3):
The pages of all of the above books shall be numbered and sealed by the seal of the
Social Affairs and labor Directorate in the competent governorate. The number of
pages, the first and last number of them shall also be recorded in the last page of each
and shall be signed by the Social Affairs and Labor Directorate in the competent
governorate.

Article (4):
The association shall regulate the financial records indicated in article (2) herein by
date without using the whitening corrector, spacing, moving, deleting or filling
between the lines.

Article (5):
The association's accountancy department may, when necessary, use small and
regular ledgers with supporting cards for accounts that require such. The sum of these
supporting cards or their credits shall be equal to the total account and its balance.

Article (6):
The association's financial records shall survive for ten years after their closure.

Article (7):
This resolution shall be published and notified to whoever concerned to implement its
provisions.

Damascus 10/09/1962
Minister of Social Affairs and Labor

RESOLUTION NO. 1000

60
Minister of Social Affairs and Labor

By virtue of article (14) of the Associations and Private Institutions Law,
Resolved:

Article (1):
The administrative records that shall be kept by all associations are:

1. Members record
2 . Board of Directors' meetings minutes
3 . General body meetings minu tes
4 . Incoming correspondence
5 . Outgoing correspondences

Article (2):
The records in article (1) shall be regulated and kept as follows:

First: the Members Record 1. The above members record shall be organized according to model (1) attached
herewith and shall be kept by the association's secretary.
2 . The members record shall list the names of members, their title, age,
nationality, profession, address, affiliation date and type of membership. In the
remarks column, every change shall be recorded. A photo of the member shall
also be posted in the specified place.
3 . Members in this record shall be entered based on their affiliation date.

Second: record of the board of dire ctors' meetings minutes:
1 . The above board of directors' minutes record shall be organized according to
model (2) attached herewith and shall be kept by the association's secretary.

61
2. This record shall include the number of the session, date, hour in which it was
opened. It shall also state the names of the absent members who had or hadn't
an alibi. The summary of the agenda, proceedings and resolutions shall also be
recorded therein and shall be concluded with the signatures of the attending
members of the bo ard of directors.

Third: the record of the General Body meetings minutes
1 . A record for the minutes of the general body shall be regulated and kept by the
association's secretary.
2 . This record shall include the meetings minutes stating the type of the meeting
(regular or extraordinary) with the number, date, quorum, number of the
attending members, assignees and absent members. Then the minutes shall
state the meeting agenda followed by an account of the proceedings of the
meeting, resolutions taken and th en the minutes shall be signed by the
association's head and secretary.

Fourth: incoming correspondences record
1. The above incoming correspondences record shall be organized according to
model (3) attached herewith and shall be kept by the association's secretary.
2 . This record is to register all the incoming papers according to their date of
receipt. The papers shall be granted the corresponding serial number in the
record.
3 . The record shall register the numbers of the incoming papers, their date, type,
source and summary corresponding to the issued responses by the association
with a description of the occurrence and date.

Fifth: the outgoing papers record: 1. The above outgoing record shall be organized according to model (4) attached
herewith and shall be kept by the association's secretary.

62
2. This record shall include all the outgoing papers, their type, addressed party
and the other copies of these papers. A special column shall include a summary
of the subjects of these papers with a corresponding column to indicate the
responses received thereof, their numbers, date and original entry numbers.

Article (3):
Before using the members record, the minutes of the board of directors meetings and
the general body's meetings stated in article (1) above, the pages of all the three
records shall be n umbered and sealed by the Social Affairs and Labor Directorate in
the competent governorate. The number of pages and the first and last number of
them shall also be recorded in the last page of each and shall be signed by the Social
Affairs and Labor Direc torate in the competent governorate.

Article (4):
The association's administrative records shall survive for ten years after their closure.

Article (7):
This resolution shall be published and notified to whoever concerned to implement its
provisions.

Damascus 8/11/1972
Minister of Social Affairs and Labor

FUNDRAISING REGULATION

Issued by the Ministry of Social Affairs and Labor by resolution No. 1347 of 30/12/1971

The Minister of Social Affairs and Labor based on the provisions of articles 17 and 20 of
the executive bylaw of the Associations and Private Institutions Law

The recommendation of the deputy minister

63
Resolved:

Article (1):
The fundraising regulation attached shall be adopted.

Article (2) :
Application of the regulation adopted by resolution 707 of 15/04/1968 and its
amending resolutions shall be terminated.

Article (3):
This resolution shall be published and whoever concerned shall be notified to
implement it.

Damascus 30/12/1971
Mi nister of Social Affairs and Labor

FUNDRAISING REGULATION

CHAPTER ONE
DEFINITIONS AND TERM S

Article (1): Minister: Minister of Social Affairs and Labor
Ministry: Ministry of Social Affairs and Labor
Directorate: Directorate of Social Affairs and Labor
The competent administrative body: the Ministry of Social Affairs and Labor or its
directorates in governorates as the case may be.

The organization: the association, associations union or the Public Women Union and
its branches

64
Articles (2):
An y form of addressing the public to donate in any means whatsoever shall be
considered fundraising including holding charity markets, parties, through receipts,
through closed boxes, selling calendars by the organization and collecting in -kind
donations.

A rticle (3):
The right to collect donations shall be limited to the declared associations and unions
as per the provisions of the Associations and Private Institutions Law applicable by
resolution No. 93 of 1958 and to the Women Union and its affiliates with the
exception of the houses of worship which may install boxes for donations or circulate
plates during the religious events to spend the funds on the religious houses provided
that fundraising is done inside such houses of worship.
CHAPTER TWO
FUNDRA ISING PERMISSION

Article (4):
The fundraising shall be subject to a prior permission by the Ministry of Social Affairs
and Labor. The Ministry may mandate some of these powers to the Social Affairs and
Labor directorates .

Article (5): 1- A request for a fundraising permission shall be submitted at least one week
before the date of the fundraising and the directorate is to look into the
request and respond in acceptance or denial within five days of its submission
date.
2 – In case the permiss ion is related to more than one governorate, such request
shall be filed at least one month before the fundraising in order for the Ministry
to solicit the opinion of the governors.

Article (6):

65
The request shall include the following information:
a. Name of the organization that wishes to raise funds.
b . The period of fundraising.
c . The starting and ending date of the fundraising.
d . The area where the fundraising will take place.
e . The fundraising method.
f . The number of printed receipts or cards if the fun draising is to be conducted
through r eceipts or tickets .
g . The committee supervising the fundraising provided that it is made up of at
least three members of the board of directors.

Article (7):
The permission shall state the same information in the requ est indicated in article (6)
above and shall also state the other provisions deemed necessary by the competent
administrative body to regulate the fundraising process.

Article (8):
The fundraising cards or receipts shall be sealed by the organization's seal and the
body which awarded the permission.

Article (9):
The fundraising shall be for the objective of the organization and shall not be intended
for an organization with an exclusive activity for its members only (subject to the
provisions of artic le 17 of the executive bylaw of the Associations and Private
Institutions Law issued by the Republican decree No. 1330 of 1958.

Article (10): a. Minutes shall be regulated to record the outcome of the fundraising by a
committee involving a representative o f the organization and a representative
of the body that issued the permission within thirty days of the permission
expiry. Such minutes shall describe the following:
a . The number and value of the printed tickets

66
b. The number and value of the sold tickets
c . The number and value of the surplus tickets
d . Expenditures
e . Total raised funds.
The surplus tickets shall be destroyed under the committee's supervision.

b. The organization may not be granted a new permission unless the outcome of
the previous permission is du ly cleared.

Article (11):
The fundraising permission shall be limited to the area of the organization's activity
except in the cases approved by the Ministry.

Article (12):
The parties indicated in article (2) herein shall not be granted more than one
permission per year with the exception of fundraising through calendar sales and
concerts by the art groups, closed boxes and charity markets.

The term of the permission shall not exceed three months per permission. A
permission may be extended to another three months when necessary provided that
the extension application is filed at least one week prior to the expiry of the
permission.

Article (13):
The competent administra tive body which issued the permission may assign some
employees to audit the donations account and report thereof.
CHAPTER THREE
FUNDRAISING METHODS

Article (14):
Fundraising may be conducted through:

67
a. Charity markets
b . Art concerts
c . Tickets
d . Closed boxes
e . Calendar sale
f . In-kind donations
g . Any other method approved by the Ministry

SECTION ONE:
CHARITY MARKETS

Article (15): a. The charity markets of whatever type shall be considered one of the
fundraising methods for which permission shall be awarded. The permission
application shall indicate the place and time of the event as well as the types
and value of the items to be sold along with the entertainment activities there.
The application shall also state the number of the free entry tickets and those
priced with a statement on the prices.
b . The expenditures level shall be left to the party that issues the permission
provided that they do not exceed 75% of the total revenues.

68
SECTION TWO:
CONCERTS

Article (16):
The request for holding the concert shall be submitted to the Social Affairs and Labor
Directorate in the governorate where the organization is located without prejudice to
the provisions of article (5) herein. The request shall state the type, place, and time,
number of tickets and value of tickets. The directorate shall approve the value and
categories of tickets prior to selling them.

Article (17):
Without prejudice to article (10) herein, the organization shall present a statement on
the expected expenditures before obtaining the permission since the decision upon
the request is subject to the surplus which may occur. The administrative
expenditures , including the costs, shallnot exceed 75% of the total revenues.
SECTION THREE:
FUNDRAISING THROUGH TICKETS

Article (18):
Without prejudice to articles 6, 7 and 10, fundraising through lists shall not be allowed.
Fundraising may be limited to tickets which shall be in books, with serial numbers with
a strain and a seal if they were priced, otherwise such tickets may be numbered and
consist of an original one and a copy separated by a carbon paper.

Article (19):
The administrative expenditures, including the costs, may not exceed 25% of the total
funds collected.

69
SECTION FOUR
FUNDRAISING THROUGH CLOSED BOXES

Article (20):
Fundraising through closed boxes shall be subject to the permission stated in article
(4) herein.

Article (21):
The permission shall state the number of boxes, place in which they will be installed
and the permission period.

Article (22):
Boxes shall be opened whenever necessary with the presence of the supervising
committee which shall count the money and write minutes. The competent
directorate shall have a copy of the minutes and it may assign one of its employees to
supervise the pr ocess.

Article (23):
Boxes shall be closed with the knowledge of the above committee.

Article (24):
The name of the organization and its registration number shall be written in a
prominent spot on the boxes.
SECTION FIVE
CALENDARS SALE

Article (25):
The sale of calendars by organizations shall be subject to the permission indicated in
article (4) herein.

Article (26):

70
The sale shall be through duly valued and sealed receipts.

Article (27):
Following the execution of the minutes stated in article (10) herein, the receipts shall
be destroyed. Calendars shall be sold for commercial purposes when necessary
otherwise they will be destroyed such shall be recorded in subsequent minutes.

Article (28):
The permission shall define the types of calendars and the allowed quantity of each.

Article (29:
Administrative expenses, including the costs, shall not exceed 75% of the total
revenues.
SECTION SIX:
IN -KIND DONATIONS

Article (30):
The collection of in -kind donations shall be subject to the permission indicated in
article (4) herein.

Article (31):
Collection shall be through receipts of two copies with a carbon paper in between.
Each receipt shall state the type of donations, quantity estimated value and the name
of the donor, if possible.

Arti cle (32):
The minutes stated in article (10) shall me ntion the collected quantity, estimated value
and the actual value upon selling them. The costs and expenses shall not exceed 35%
of the total collected value.
CHAPTER FOUR

71
MISCELLANEOUS

Article (33):
The collected amounts may not be spent unless for the purpose they were intended
for.

Article (34):
The organization conducting the collection shall present a description of the expenses
supported by the necessary documents. The expenses that are not supported by a
document shall be investigated with the supervising committee unless such expense is
a fixed expense with a known tariff to the administrative authorities.

Article (35):
The provisions of article 71 of the Associations and Private Institu tions Law shall be
respected with regard to enforcement of penalties upon offenders.

Article (36):
Collection from outside the country shall not be allowed unless by a prior permission
from the Ministry of Social Affairs and Labor. The Ministry shall so licit the opinion of
the Ministry of Foreign Affairs before awarding the permission. The organization
allowed to raise funds from outside the Syrian Arab Republic shall be granted an
instrument of its legal registration and objectives.

Article (37):
The organization that raises funds from abroad shall present a statement on the
collection outcome within thirty days of the end of the fundraising period. Such
statement shall be certified by the Syrian diplomatic mission, if any.

Article (38):

72
The competent administrative body may withdraw the permission from the
organization for maximally one year if the latter violated the conditions stated in the
permission or in this regulation.

Article (39):
The fundraising permission may be repealed by the body that awarded it against a
request from the relevant organization or if deemed necessary by the body.
LAW NO. 22

President of the Republic

Based on the Constitution

The endorsement of the Parliament in its session of 31/3/1974

The following is resolved:

Article (1):
Syrian charity Associations and their union shall be exempted, in all their transactions,
from:
a . Stamp duty
b . Financial, real- estate and municipality charges and taxes of all kinds
c . Judicial charges and the copying fees.

Article (2):
This law shall be published in the official gazette

Damascus 28/3/1394 and 20/4/1974

President of the Republic
Hafiz Al -Assad

73

Legislative Decree No. 52

President of the Republic
Based on the provisions of the Interim Constitution
And the Cabinet resolution No. 52 of 19/01/1970

The following is resolved:

Article (1):
The enforcement of the Social Insurances Law issued by resolution No. 93 of 1959 and
its amendment on the publ ic welfare employees and clients until the start of the year
1969.

Article (2):
Without prejudice to the acquired rights, the rights and obligations of the business
owners and employees shall be cleared for the period before 1969 according to the
rules defined by an organizational resolution issued by the Minister of Social Affairs
and Labor upon a recommendation of the board of the Social Insurances Authority.

Article (3):
This legislative decree shall be published in the official gazette

Damascus 15/11/1389AH and 22/01/1970

President of the Republic
Noureddien Al -Atassi

NO. 64/B/8/30

74

Stamp fees No. 18/70

The legislative decree No. 165 of 23/07/1970 was issued including the addition of
three new paragraphs to article 10 of the legislative decree No. 3 of 1933 on the
financial stamp fees. Such provisions are indicated hereunder:

First: paragraph (52 bis)
Contracts and vouchers along with all the papers related to the re -insurance
operations between the insurance and reinsurance companies….exempted.
The text above indicates that all papers of any type related to the reinsurance
processes have become exempted from the financial stamp fees.

Second: paragraph 57 bis
The correspondences of the public sector institutions, associations and syndicates and
the data presented therefrom to the departments and public institutions….exempted.

By this provision, the summons, books and data and generally all correspondences
sent to the ministries, public institutions, associations and syndicates are exempted.

Third: paragraph 88 bis:
Contracts executed by the public departments and institutions and the public sector
companies with abroad, either through mail or related to exports….exempted.

From the above, the exemption stated in the paragraph above shall be related to two
types of contracts: a. The contracts executed with abroad through correspondences. Two conditio ns
are required here to exempt these contracts:
1 . A State directorate, public institution or a public sector company shall be a
party in the contract.

75
2. The contract shall have been executed by correspondences with a normal
or legal person outside the Syrian territories "which means that the
affirmation or acceptance shall be from outside the Syrian territories".

It is noted that if the contract has been executed in Syria by having both the
affirmation and acceptance arising from the Syrian territories, then the contract shall
not be considered to have been executed with abroad by correspondence even if the
second party were a foreigner.
b. The second type:
Export contracts

In promotion of the export operations, the export contracts which are executed by
one of the State directorates, public institutions or public sector companies have been
exempted from the stamp fees by the text above. This means that it is provided that in
order to have exemption, the contracts have to be related to exportation and
executed by one of the bodies above as one of the contract parties as evident from the
stated rationale.

Fourth:
The provisions of this notice shall be applied to all the papers and contracts indicated
above which fees haven't been paid yet.

Attached a copy of the legislative decree No. 165 of 1970
Damascus 05/08/1970
Minister of Finance

LEGISLATIVE DECREE NO. 165

President of the Republic

76
Based in the provisions of the Interim Constitution
And the Cabinet resolution No. 165 of 22/07/1970

The following is resolved:

Article (1):
The following paragraphs shall be added to article (10) of the le gislative decree No. 3
of 1933 a. Paragraph (52 bis) Contracts and vouchers along with all the papers related to
the re- insurance operations between the insurance and reinsurance
companies…..
b . Paragraph 57 bis: the correspondences of the public sector instit utions,
associations and syndicates and the data presented therefrom to the
departments and public institutions….exempted.
c . Paragraph 88 bis: Contracts executed by the public departments and
institutions and the public sector companies with abroad, either through mail
or related to exports….exempted.

Article (2):
The first article of this legislative decree shall be applied to all the papers and
instruments indicated which fees haven't been paid yet as of the date of issuance. No
refund shall take place, however.

Article (3):
This legislative decree shall be published in the official gazette and enter force as of
the date of issuance.

Damascus 19/5/1390 AH and 23/07/1970

President of the Republic
Dr. Noureddein Al -Atassi

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