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Resolution No. 12 on Rules for Licenses of Religious and Charitable Societies and Organization of their Activities in the Emirate of Dubai

ISLAMIC AFFAIRS & CHARTABLE
ACTIVITIES DEPARTMENT

G O VER N MENT OF DUBAI

Rules for Licenses of Religious and
Charitable Societies and Organization
Of their Activities in the Emirate of Dubai

IN THE NAME OF ALLAH , THE MOST
G RACIOUS , MOST MERCIFUL

Resolution Number (١٢ ) for the year ٢٠٠٦
Rules for Licenses of Religious and
Charitable Societies and Organization
Of their Activities in the Emirate of Dubai

Chapter one
After reviewing Law # (١٢ ) for the year ٢٠ ٠٥ regarding the
formation of the Department of Islamic Affairs & Charitable
Activities Department .

And Decree # (٢٠ ) for the year ٢٠٠٢ regarding the
appointment of a general manager for Islamic Affairs &
Charitable Activities Department in Dubai .

An d after reviewing Federal Law # (٦) for the year ١٩٧٤ for
the public benefit societies and its amendments .

It is decided to issue the following rules :

Article (١) :
These rules are called (Rules for Licenses of Religious and
Charitable Societies an d Organization of their Activities in the
Emirate of Dubai ) and their provisions shall be applicable on
all the religious and charitable societies .

Definitions

Article (٢):
In application of the provisions of these rules the following
shall mean :

The Country : United Arab Emirates .
The Emirate : Emirate of Dubai .
The Ministry : Ministry of Labor and Social Affairs
The Department : : Islamic Affairs & C hartable
Activities D epartment
The manager : General Manager of the
Department

The rules : Rules for Licenses of Religious and
Charitable Societies and Organization of their Activities in
the Emirate of Dubai .

The society : Every organization or establishment or a
society de aling in religious or charitable activities as per the
definitions stipulated by these rules , and which performs its
activities permanently or temporarily in the Emirate of Dubai
under Law # ( ١٢ ) for the year ٢٠٠٥ regarding the formation
of I slamic Affairs & C hartable Activities D epartment

Section one

Rules for Licenses of Religious and
Charitable Societies

Firstly : Classification of Societies :
Article (٣):

They are classified as follows :

١- The religious socie ty : it is the society formed for the
purpose of the call for Islamic religion and spreading it
among non Muslims or to guide Muslims to its teachings , and
make them aware about their religion and to take care of
Islamic culture . The society in order to a chieve this shall
exercise the following activities for example :
a- Distribution of the Holy Quran .
b- To issue books , magazines and periodicals
specialized in the call for Islam and Sharia science in
the different languages , and distribution of the same ,
and to produce and distribute reading , audio or
video materials on the suitable media .
c- To convene exhibitions , conferences , and
presentations , to organize studies , Sharia , educational
and religious lectures .
d- Preparation o f researches , Sharia and
jurisprudence studies .

٢- The charitable society : It is the society formed for the
purposes of collecting donations (alms ) in cash or in kind ,
and spending of the same in the charitable activities inside
or outside the State . These societies perform the following
activities for example :
a- Building of Mosques , schools , hospitals , clinics
and care centers .
b- To build roads and to dig wells etc .
c- Collection of donations (alms ) and Zakat and to
distribute the same to those who are entitled .

d- To take care of Doat (callers for the spread of
Islam ), and to provide financial assistance to needy
students .
e- To take care of and sponsor orphans , elders and
special need individuals .
f- Preparation of pilgrims and those intending to
perform Omra .
g- Slaughter of religious sacrifice (Adhahi ) and
distribution of their meats .
h- Convening of charitable exhibitions .

The society may practice both religious and charitable
activity , as per what is stated in p aragraphs ( ١ ) and ( ٢ )
above , provided that it possesses the prerequisites to
practice activities in both fields , and that it obtains a license
for that from the Department .

Article (٤):
The society may not practice any activity contrary to th e
provisions of these rules , and the objectives stated in the
society 's articles of association . The society shall not perform
the following works and activities in particular :

١- Performance of political activities or adoption of
certain political attitu des or to support political
movements .

٢- To instigate sectarian , racial or partisan or intellectual
or ideological differences .

٣- To perform any commercial business by itself , except
the investment of the endowments put under its
disposal .

٤- To attempt t o obtain profits in exchange for
performing its activities .

٥- To use the funds in purposes for which they are not
intended .

Article (٥):
The society whatever its type shall do the following :
١- Develop its work through the invention of new
practice s and the use of new technologies and
methods in management and regulation .

٢- Co -operation and co -ordination with other similar
parties inside the State to develop its activities .

٣- The society can co -operate with related and
recognized regional and intern ational parties in
order to perform its objectives , and in order to assist
it in completing its work programs outside the State ,
provided that the department shall be provided with
a list of the parties with whom dealing s are made , for
obtaining prior ap proval of the same .

Article (٦):
The society shall provide the financial , administrative and
technical requirements necessary to perform its activities and
in particular it shall provide the following requirements :

١- The society shall have an equi pped location to perform
the administrative , financial and organizational activities in
the Emirate of Dubai , provided the following conditions are
complied with :
a- A suitable location to carry out the general
activities .
b- The location shall be equipped with furniture ,
office and technical equipments necessary for
performing the religious or charitable activities .

٢- The society shall have a qualified manager who shall
be responsible for its management . It shall also have its
financial sys tem and an accountant who shall be responsible
for the accounts and the financial procedures , and he shall
possess the professional and scientific qualifications and the
necessary practical experience to perform his duties .

٣- The society shall have a st aff of full time or part time
employees or of volunteers who possess the professional and
scientific qualifications and the necessary practical
experience to perform management or financial or religious
activities .

٤- All this shall be made through co -or dination with the
concerned parties .

Secondly : Licenses of Societies
١- Licenses of the society of public benefit :

Article (٧):
The founder of the society established in the Emirate of
Dubai as a society of public benefit , shall submit the
form ation application to the Department which the following
documents shall be attached :

١- The name , address and location of the society .

٢- A study showing all the aspects related to the system
and work method of the society .

٣- Statement about the names of founders , their
capacity , addresses and copies of their passports .

٤- A copy of the proposed articles of association of the
society .

Article (٨):
١- The concerned department shall study the application
for formation of the society according to the follow ing :
a- Availability of the prerequisites in the founding
members , and the members of the proposed
board of directors in terms of legal capacity and
ability to carry out voluntary work .
b- Scope of work and activities which shall be
performed by the society , which are stated in its
articles of association .

c- The society shall work according to the regulations
setup by the Department for the organization of
religious and charitable activities .
d- Completion of all official documents .

٢- The Department is entitl ed to request meeting with the
founding members to check all aspects , which it sees
necessary to be checked .

٣- The Department shall send a letter to the Ministry of
Labor and Social Affairs either for preliminary approval for
the formation of the societ y or for the rejection of the same .

٤- The Department is entitled to consider the formation
application and to issue its resolution either for acceptance
of rejection within a period not exceeding two months from
the date of receiving the formation appl ication .

Article (٩):
The preliminary approval of the Department shall not be
considered as a license to perform the activities , and the
society shall not perform any activities until completion of its
formation procedures , and its announcement by the Ministry
of Labor and Social Affairs , as per the provisions of Federal
law # ( ٦ ) for the year ١٩٧٤ , regarding the societies of
public benefit and its amendments , then completion of its
licensing procedures by the Department , according to the
provisions stipulated by these rules , or any laws or legislation s
applicable at the time of the announcement .

Article (١٠ ):
١- The society after completion of the procedures of its
formation and announcement by the Ministry of Labor and
Social A ffairs , shall provide the Department with the
announcement resolution and the articles of association to
be approved by the Department , or to make the
appropriate amendments on the same as per these rules ,
and the address of the location of the society in which the
activities are performed , in order to complete licensing
procedures by the Department , and the society shall not

be entitled to perform its activities before obtaining final
approval from the Department .

٢- The Department shall issue the license after making sure
that all conditions are fulfilled .

٣- The society shall renew its license at the Department
once every two years for charitable societies . As for
religious societies , license shall be renewed each year
before the expir y date .

٤- If the society applies any clause of article ٤ of these
rules , coordination shall be made with the Ministry to
apply the appropriate action against it.

٢- Licenses for the society formed in the Emirate by a party
or an individual :

Article (١١ ):
The society formed in the Emirate by an individua l or an
official or private party , shall be directly licensed by the
Department as per the terms and conditions and the
procedures stated in these rules .

Article (١٢ ):
The society , which is form ed as an individual establishment
shall possess the following prerequisites :

١- The founder shall be an Emirates national , and shall
have the legal capacity . If the founder is an artificial
person , it shall be licensed according to the
provisions of the l aw governing the activities of that
party .

٢- The founder shall possess the financial ability to fund
the activities of the society .

٣- The society shall have one or more banking
accounts if necessary , and its accounts shall be
separate from those of the founder .

٤- The society shall not collect donations for financing
its activities even if they are charitable activities ,
unless it obtains a written approval from the
Department .

٥- The society shall pay its charitable assistance inside
the State according t o regular records showing the
names of beneficiaries . If assistance is paid outside
the State , the payment shall be made by another
charitable society approved by the Department .

Article (١٣ ):
The founder of the society , which is formed by an individua l
or a party , or his representative , shall submit to the
Department the application for formation and licensing of
the society , and the following documents shall be attached
to the application

١- The name , address and location of the society .

٢- The propose d articles of association of the society
stating the objectives of the society .

٣- A study showing all the aspects related to the to
the formation of the society and its work methods .

٤- The organizational structure of the society , and
the distribution of assignments and responsibilities .

٥- A list of the names of members of the proposed
board of directors , and copies of their passports , provided
that all the members of the board shall be form the
citizens of the United Arab Emirates .

Article (١٤ ):
The Department shall study the license application for the
society as per the provisions and procedures stated in article
٨ of these rules , and the license shall be issued according to
that . The society shall renew its license at the Department
once every two years for charitable societies . As for religious
societies , license shall be renewed each year before the
expiry date

١- The proposed articles of association of the society ,
signed by the founding members .

٢- The organizational structure of the society , and the
distribution of assignments and responsibilities .

٣- A study showing all the aspects related to the
organization and work method of the society .

٤- Copies of passports of the founding members with valid
a residence issued by Dubai .

٥- Minutes of m eetings of the general assembly .

٦- Resolution of the general assembly authorizing its
representative at the Department to follow up the
licensing procedures .

٧- Certificate of good conduct .

Provisions for the Formation and Licensing of Rel igious
Societies of Foreign Communities :

Article (١٥ ):
Religious societies formed in the Emirate of Dubai by
individuals representing one of the Islamic communities
residing in the Emirate , by the Department as per the
formation and licensing procedures stipulated by these rules ,
and shall possess the following prerequisites :

١- The founders shall not be less than twenty members ,
but if necessary , they can be less than that
according to the approval of the Department .

٢- This community shall not have ano ther society
licensed in the Emirate of Dubai at the time of the
application .

٣- The founders shall adhere to all the provisions
included in these rules .

Article (١٦ ) :
The founders of the society shall nominate from among the m
the person who shall repr esent them in following up the
licensing procedures stipulated by these rules , and they shall
submit to the Department a written application for the
formation of the society with which the following documents
shall be attached :
١- The proposed articles of a ssociation of the society
signed by the founding members .

٢- The society 's organizational structure and the
distribution of specializations and responsibilities .

٣- A study showing all the aspects related to the
organization of the society and its method of work .

٤- Passport copies of the founding members with a
valid residence visa issued in Dubai .

٥- Minutes of meeting of the constituent assembly .

٦- Resolution of the constituent assembly of authorizing
its representative to follow up the licensing
procedur es .

٧- A certificate of good conduct .

Article (١٧ ):
The Department shall study the application for licensing the
society submitted by the founders , after finalization of all the
required official documents .

Article (١٨ ):
١- The Department shall send a letter to the founders
stating whether or not the preliminary approval is
given .
٢- In case of approval , the society shall not conduct its
business unless all licensing procedures are finalized
by the Department .

٣- The society shall renew its license at the Department
before one month at least from the expiry date .

٤- The formation and management of the society shall
be governed by the provisions of these rules .

Section two
Licenses of branches of S ocieties

Article (١٩ ):
The branches of the society formed and operating in the
Emirate of Dubai shall be licensed inside the Emirate directly
by the Department , and the following provisions and
procedures stipulated later in these rules shall be applicab le
to them .

Article (٢٠ ):
The society licensed in the State shall submit an application
to the Department for opening its branch inside the Emirate ,
and the following conditions shall be applied :

١- The society shall be operating at the time of the
appl ication .

٢- The society shall be financially capable of bearing
the expenses of opening and management of the
branch .

٣- The board of directors of the society shall have
justified reasons to open the branch .

Article (٢١ ):
١- The Department shall study the application , in terms
of the availability of the above conditions , verifying
the performance level of the society .

٢- The Department shall send a letter to the society of
approval or rejection within a period not exceeding
two months from the date of appl ication .

٣- After completion of the documents procedures of
the branch license , the Department shall issue the
license . The society shall renew the license at the
Department once a year before its expiry date .

Dissolution of the society

Article (٢٢ ):
Apart from the society formed as a society for public benefit
the society can be optionally dissolved by a resolution of the
extra – ordinary general assembly , or by the concerned
party in the Department , provided that the Department shall
be notified in writing about the place and date of the
general assembly before fifteen days , and the Department
shall coordinate with the ministry in this connection .

Article (٢٣ ):
١- The Department can dissolve the society through
coordination with the ministry i n the following cases :

a- If it is discovered that its activities contradict
or do not achieve its objectives , or if the society
becomes incapable of achieving its objectives .
b- If it disposes of its funds in purposes , contrary
to those which ar e originally stipulated .
c- If it becomes unable to fulfill its financial
obligations .
d- If it does not keep its records and documents
according to article ٤٧ of these rules , or if such
records willfully contain incorrect statements .
e- If the societ y commits a serious violation of
the provisions of these rules or of its articles of
association .

٢- The Department is entitled to take the necessary
procedures to refer the violations , which require judicial
judgments to the concerned authority to take the necessary
legal procedures with respect to the violations referred to in
the previous paragraph .

Chapter two
Section one
Financial resources of societies and method of
spending

١- Financial resources of religious societies :

Arti cle (٢٤ ):
The financial resources of religious societies , on which they
depend to finance their activities , consist of the following :

١- Subscriptions of the members .

٢- Personal grants given by the founder of the society ,
in the case of the society forme d by a certain
individual or party .

٣- Financial grants given to the society , which are
accepted by the society 's board of directors , and
which shall not contradict the society 's objectives
and legal purposes .

٤- Testaments and endowments which are left un der
the disposal of the society .

٥- The proceeds of the presentations and parties and
other activities carried out by the society , provided
that the income of these events is dedicated to
finance the society 's activities .

٦- Any other revenues , which do not contradict the
nature of the activity of the religious society , and
which is approved by the Department .

٧- All the above is subject to the prior approval of the
Department , before starting any activity .

Financial resources of charitable societies and h ow
to collect the same :

Article (٢٥ ):

The financial resources of charitable societies , on which they
depend to finance their activities , consist of the following :

١- Subscriptions of the members .

٢- Personal grants given by the founder of the society , in
the case of the society formed by a certain individual
or party .

٣- The proceeds of the presentations and parties and
campaigns and other activities carried out by the
society .

٤- Cash and in kind donations collected by the society as
per the provisions of these rules .

٥- Grants given to the society as per the provisions of
these rules .

٦- Testaments and endowments which are left under the
disposal of the society .

٧- Alms and Zakat .

٨- Any other revenues , which do not contradict the nature
of the activity of the society , or its objectives , and which
are approved by the board of directors .

Article (٢٦ ):
The charitable societies may collect donations and cash and
in kind alms , using one or more of the following practices ,
provided that the provisions include d in these rules shall be
adhered to :

١- Performance of the parties and campaigns for the
charitable activities , and collection of donations
from the participants .

٢- To advertise through the different advertisement
media .

٣- Collection of donations throu gh sponsorship .

٤- Other legal methods , which do not contradict the
laws of the state , provided the prior approval of the
Department is obtained before starting the work .

Donations collection procedures by boxes

Article (٢٧):
The charitable societies shall adhere to the following
conditions upon collection of donations and in cash alms :

١- The society shall obtain a written approval from the
party in which location donations shall be collected as
follows :

a- Mosques : Islamic A ffairs & Charitable Activities
Department .
b- Public utilities such as the open markets and
parks : Dubai Municipality
c- Commercial outlets and centres :
management of the centre or the outlet or the
commercial complex .
d- Governm ental and private establishments :
management of the establishment .

٢- Donations and alms shall be collected in closed
boxes , which fulfill the following conditions :
a- They shall bear the society 's logo .
b- To adhere to the specifications set up by the
D epartment for the donations collection boxes .
c- They shall be permanently placed at the
mosques or in other places .
d- The box shall have a serial number registered at
the society .
e- The person who collects donations for the
society shall put an identification card in a
clear place , bearing his photograph , his
personal information and the society 's logo .
f- The places for the distribution of the boxes shall
be known and registered by the society .
g- The boxes allocated for the collection of Zakat
shall be distingu ished from boxes of alms and
other donations .

h- Collections of donations shall be ma de outside
the mosque or at its external yard .
i- The persons assigned to collect donations shall
not raise their voices or insist on the donors and
the members of the public , and the envelopes
for collection of donations shall be placed
beside the boxes .
j- The boxes shall be opened by two persons at
least , who shall count the money and record it
in approved registers , before depositing the
amounts in the society 's account in the bank ,
provided the terms and conditions set up by
the Department shall be adhered to .

Donations collection procedures through
Banking transfers

Article (٢٨ ):

Charitable societies may collect donations and alms from
donors through banking transfers either in a continuous or
non continuous manner .

The society shall submit a statement showing the amounts
which were collected as required by the Department .

Donations collection procedure s through
Parties and charitable campaigns

Article (٢٩ ):

The charitable societies shall adhere to the following
conditions upon collection of cash and in kind donations
through performance of parties and charitable campaigns
and activities :

١- To obta in permission from the Department , which
determines the nature of the activity , its place and
time .

٢- The nature of the activity shall take one of the
following forms :
a- The charitable market .
b- The charitable campaign .
c- The charitable exhibition .
d- The religious presentation or lecture .

٣- The permission application shall state the names of
the persons responsible for the management of the
event and to receive the amounts collected from
the donations of the public .

٤- The society shall submit at the end of the campaign
a statement showing the amounts , which were
collected , if the Department requests so .

٥- The same terms and conditions stipulated by article
٢٧ of these rules shall be applied if donations are
collected by boxes .

Donations collec tion procedures through
advertisements

Article (٣٠ ):

The charitable society may collect donations through
advertisements in the various advertisement media ,
provided that the advertisement shall not include any abuse
to any certain party , or any violat ions to any of the
applicable systems in this field .

Collection of donations through sponsorship

Article (٣١ ):

١- The charitable societies may collect donations through
marketing of their events through the practice of
sp onsorship , provided they adhere to the following
conditions :

a- The sponsoring company shall be licensed
and registered by the concerned authorities
b- The objectives of the sponsorship shall be in
agreement with the objectives of the society
, which are stat ed in its articles of association
c- The sponsorship shall not contradict the
principles of Islamic Sharia , the public morals ,
and the regulations applied in the State .
d- The society shall submit a statement at the
end of the campaign showing the amounts
whic h were collected , as required by the
Department .
e- To submit a statement showing the method
of spending these amounts .

٢- If the sponsor is a company or an organization existing
outside the State , which has no licensed branch inside the
State , the societ y shall submit an application to the
Department in order to obtain its prior approval .

Article (٣٢ ):
The charitable society shall give priority to financing
charitable activities inside the State , unless these amounts
are the proceeds of a campaign or a donation dedicated
for charitable purposes outside the State .

Article (٣٣ ):

١- The charitable societies shall spend their money for
the achievement of their objectives . Their articles of
association shows the methods of disposal of their
money , and for m anagement and keeping of them .
The society shall adhere to the provisions included in
these rules with respect to collection and spending
of these amounts .

٢- The society shall undertake in determining its
administrative expenses not to exceed the amount ,
which covers the minimum limit of these expenses ,
and such expenses shall not exceed ١٠ % of the
society 's financial resources .

Article (٣٤):
No other party apart from the charitable society may collect
donations through sponsorship , unless they obtain a prior
written approval from the Department , provided that they
fulfill the following conditions :

١- That party shall be a government department or an
official establishment or a company licensed to work
in the Emirate as per the law , and it may be an
inter national organization , in which the State is a
member .

٢- The organizing party shall submit an application to
the Department including comprehensive
information about the purpose of the collection of
donations , the nature of the event or activity and
how is it performed , the time and place of the
event , and the other statements and conditions
included in this article .

٣- The collection of donations shall be made through a
charitable event or activity which does not
contradict the provisions of Isla mic Sharia , and shall

not involve any Sharia violations , and shall not
contradict the customs and traditions of the United
Arab Emirates .

٤- The event shall be under the sponsorship of a
charitable society licensed by the Department .

٥- A high ranking emplo yee shall be assigned to be
responsible for the supervision of collection of
donations .

٦- To submit a final statement to the Department about
the total collected donations , and the expenses
incurred by the organizing committee as per official
letters and reports .

٧- To adhere to any other conditions determined by the
Department upon submitting the application . In case
of violation of any conditions stipulated by this
article , the establishment shall bear the
consequences of legal accountability .

Articl e (٣٥ ):
No member of the board of directors of the charitable
societ ies or any of their employee s shall be entitled to
dispose of their funds , unless in the limit of achievement of
their objectives as per the provisions of these rules , and the
soci ety 's articles of association , in a manner , which does
not contradict the society 's internal regulations .

Article (٣٦ ):
Those in charge of the affairs of any society may not issue a
decision to dissolve it , dispose of its movable or immovable
prop erties , and its documents , unless by a resolution issued
by the Department , or the concern authority , which shall
determine the method of liquidation , and how to dispose of
these properties and documents and the party to whom
they shall belong .

Section two

Control of Religious and
Charitable Societies

Article (٣٧ ):
The society shall provide the Department with any statement
or information regarding its organizational affairs and its local
or external activities , as requested , and this incl udes :

١- The plans and annual work programs including its
religious or charitable programs , and its annual
budget .

٢- Its annual report including the final accounts , stating
its financial resources , and methods of spending
them .

٣- A statement of the names of persons whom the
society intends to invite each year , to carry out its
activities before one month at least from the date
fixed for the performance of the activity . The
statement shall include the subject of the activity , its
date and a passport copy of the lecturer and his
C .V, after obtaining the approval of the
Department .

٤- Figures of the society 's bank accounts with a letter
authorizing the Department to inspect these
accounts .

٥- The organizations which represent the society or
cooperate with it o utside the State .

٦- Events outside the State , which the society intends to
perform .

٧- Regarding a udio or reading or visual materials
produced or distributed by the society , the society
shall obtain permission from the Department to
produce or print any of these materials before their
production .

Article (٣٨ ):
The Department shall follow up the financial procedures of
the societies as follows :

١- Verification of the sources of financing the societies ,
and that they are as per the provisions of the
appr oved rules .

٢- Auditing the societies ' final accounts .

٣- Coordination with the banks to make sure of the
financial resources of the societies , and the parties to
whom these amounts were paid and to harmonize
the same .

٤- To send delegates to the parties t o whom the
societies ' funds are directed to verify that assistance
has reached those parties or individuals , and that
they are entitled and do not represent any violation
to the provisions of charitable work .

If it is discovered for the Department t hat the financial
performance of the society is weak , the Department may
suggest systems , or rules or policies or financial procedures or
technical programs to assist the society to manage it
financial resources efficiently .

Article (٣٩ ):
The Departmen t shall carry out all the necessary procedures
to ensure the efficiency of the administrative organization of
the society , and the efficiency of its performance , and i

order to achieve that it may request the society to provide it
with the necessary s tatements and information , and the
Department shall verify the following in particular :
١- Names of employees , their personal and professional
information , whether they work full time or part time
or as volunteers .

٢- The organizational structure , and the specializations
and assignments of the administrative units .

٣- Internal rules and instructions , and operational work
guides .

٤- The Department is entitled to address the general
assembly or the parties responsible for appointment ,
suggesting changing the board of directors by
another management , and to propose regulations ,
rules , organizational structures , guides and
procedures , to upgrade the level of its
management performance , upon the existence of
practices conflicting with the applicable rule s or
regulations in the Emirate or the State .

Article (٤٠ ):
The Department shall control the societies ' activities by its
administrative bodies , and may seek the assistance of any of
the other concerned authorities in the Emirate , in performing
its con trol duties as per the nature of the subject and its
available capabilities .

Article (٤١ ):
If it is discovered to the Department that the society does not
cooperate with it as per the articles stipulated by the rules ,
the Department shall be entitled to withdraw the license in
coordination with the ministry or the concerned party . The
Department shall be entitled also to refer those in charge of
the society to the concerned departments , if it is discovered
that they violated the objectives stipulated by the society 's
articles of association or the rules which regulate the work .

Section three
Violations and punishment

Article (٤٢ ):
The society shall be considered as a violator if it commits any
of the following actions :

١- Violation of the provision s of laws , the rules
regulating the activities of public benefit societies ,
and law # (١٢ ) for the year ٢٠٠٥ regarding the
formation of I slamic Affairs & C hartable Activities
D epartment , and the rules issued by it , or the
violation of the society 's a rticles of association .

٢- To commit any of the prohibited actions stipulated
by these rules or any other resolutions issued by the
Department .

٣- Misuse of the society 's funds or mismanagement of
the same , thus squandering the available funds or
misusing them , or creating indebtedness to the
society .

٤- Poor management performance of the societies ,
due to violation of internal rules or due to the bad
selection of human resources necessary for the work

٥- Concealment of any financial statements or
informa tion requested by the Department , or to
tamper with the same or to present misleading
information .

٦- Proof of c ausing material or moral damage to any
other party .

٧- To carry out the work without renewing the license ,
unless this is due to reasons bey ond the control of the
society .

٨- Violation of any of the provisions of these rules .

All these violations are only examples , and the Department
shall prepare detailed rules including the violations and the
resulting punishments .

Article (٤٣ ):
The com plaints against the society shall be filed to the
Department from the following parties :

١- The concerned authority .

٢- One of the employees or one of the members of the
society 's board of directors .

٣- One member of the public .

٤- One employee of the Depar tment .

These complaints shall be accompanied by evidence and
the documents , which prove the case .

Article (٤٤ ):
The Department shall do the following :

١- To consider the complaint , and to carryout the
necessary investigations , and to call the violator if it is
an individual , or the representative of the society if
necessary , or any other person or party whom the
Department requires his presence .

٢- To decide the complaint and to forward the
recommendation for the appropriate action , or to
refer the viola ting person or party to the concerned
authority .

Section four

Provisions for the formation of Foreign
Communities Societies

Article (٤٥ ):
The member of the society formed in the Emirate of Dubai by
individuals representing one of the Islamic com munities
residing in the Emirate , shall fulfill the following conditions :

١- He shall be conducting commercial or professional
activities in the State .

٢- He shall have full legal civil capacity .

٣- His age shall not be less than twenty one years .

٤- He shal l have good conduct , and shall not be
convicted by an imprisonment sentence , unless he is
pardoned and reinstated .

Article (٤٦ ):
The founders shall meet as a constituent assembly to set up
the society 's articles of association , which shall include the
following :

١- Name and objectives of the society , and the
community it represents .

٢- Names of the founding members , their surnames ,
age , nationality , occupation and place of
residence .

٣- Membership conditions , its types , procedures for
acceptance and cance llation of the same , and the
rights and duties of members .

٤- Method of formation of the board of directors , its
responsibilities , system of its sessions and its method of
taking decisions .

٥- Rules for the organization of the meetings of the
ordinary and e xtra -ordinary general assembly , its
calling procedures , and conditions for its valid
convening , and its responsibilities .

٦- Resources of the society and how to utilizes and
dispose of them , and the method of controlling their
spending , and the beginning a nd end of its fiscal
year .

٧- Conditions for the optional dissolution of the society ,
and rules for its liquidation .

Article (٤٧ ):
The society shall keep at its head office the following records
and documents :

١- The register of names of members and the
subscriptions they pay .

٢- Minutes of the board of directors , and its
committees .

٣- Revenues and expenses accounts supported by the
documents .

All these records and documents shall bear the society 's
name .

Board of directors of communities soc ieties ,
and their general assembly

Article (٤٨ ):

١- The society formed by the communities shall have a
board of directors whose members shall not be less
than five persons to be selected by the general
assembly for the period of three years , and any of it s
members may be re selected for similar periods .

٢- The society 's articles of association shall determine
the responsibilities of its board of directors , and the
conditions which shall be available in its members ,
number of members , method of their selection and
cancellation of their membership , procedures for
calling the general assembly , and conditions for the
validity of its meetings and resolutions .

Article (٤٩ ):

١- The society 's general assembly shall consist of all its
members as per it s articles of association ; the
meeting of the general assembly shall be valid if
more than half the members at least attend before
the start of the meeting .

٢- If the required number is not available , the meeting
shall be adjourned to the next day , and the m eeting
shall be valid in this case if a quarter of the members
at least attend it.

٣- If the required member Is not available for this
meeting in the next day , the chairman of the
society 's board of directors shall be entitled to
request the Department to authorize the board of
directors to exercise the powers of the general
assembly for a period determined by the

authorization resolution , provided that the period
shall not exceed six months .

Article (٥٠ ):

The general assembly shall convene its ordinary meeting
once a year within the three months following the end of
fiscal year to discuss the following matters :

١- Approval of the minutes of the previous meeting .

٢- Approval of the report of the board of directors
about its work during the past ye ar and of the
society 's programs and its action plan for the New
Year .

٣- Approval of the balance sheet for the past fiscal
year and the budget project for the next fiscal year .

٤- Selection of the new board of directors upon the
end of the term of the pre vious board , or if there are
vacant positions in the board .

٥- Appointment of the accounts auditor .

٦- Other matters included in the agenda .

The general assembly issues its resolutions by the majority
of the votes of the attending members .

Article (٥١ ):
The general assembly may be called to convene extra
ordinary meetings as per the request of the Department ,
which states the reasons for the call , or from the society 's
board of directors , or as per a request submitted by a
quarter of the members ent itled to attend the general
assembly .

Article (٥٢):

The extra ordinary general assembly shall discuss the
following matters :

١- To decide the resignations submitted by all or part of
the members of the board , or cancellation of their
membership , and filling of the vacant positions .

٢- Amendment of the society 's articles of association .

٣- Optional dissolution of the society .

٤- Other important and urgent matters .

The resolutions of the general assembly shall be passed in
these cases by the majority of t wo thirds of the attending
members .

Dissolution of communities societies

Article (٥٣ ):

١- The Department shall dissolve the society formed by the
communities in the following cases :

a- If its members are less than the limit stated in
article (١٥ ) of these rules .
b- If it is found out that its works do not achieve its
objectives , or if it becomes incapable of achieving
these objectives .
c- If it disposes of its funds in purposes , contrary to
those which are originally st ipulated .
d- If it becomes unable to fulfill its financial
obligations .
e- If it does not keep its records and documents
according to article ٤٧ of these rules , or if such
records willfully contain incorrect statements .
f- If the society commits a serious violation of the
provisions of these rules or of its articles of
association .
This shall be without prejudice to referring the case to the
concerned authority to take the legal procedures .

Nevertheless , the Department is entitled to call the extra
ordinary meeting of the general assembly to elect a new
board of directors . The Department is entitled to change the
board of directors as it sees fit , through coordination with the
general assembly or the official appointment
departments or the mi nistry .

Article (٥٤ ):

Adhering to the provisions of the previous article , the society
may be optionally dissolved by a resolution of the extra
ordinary general assembly , provided that the Department
shall be notified about the place of the meeting before
fifteen days at least from the date of the meeting .

Sectio n five

General provisions

Article (٥٥ ):

The society which is existing at the time of applying this rules
shall amend its articles of association accor ding to the
provisions of these rules within six months from the date of
their application , otherwise the society shall be considered
as illegal , and the Department may address the concerned
authority to take the necessary action against it.

Article (٥٦ ):
The society shall issue internal rules to regulate its work and to
form any committees belonging to it, provided that this does
not contradict the laws of the state or the provisions of these
rule s or the society 's articles of association .

Article (٥٧ ):
The Department shall be entitled to attend the meetings of
the general assembly and to review the minutes of the
sessions of the board of directors , and its ordinary and extra
ordinary general assembly .

Article (٥٨ ):
These rules shall be effec tive from their issue date , and shall
be circulated to the concerned parties .

The general manager

These rules are issued in Dubai .
Date ٢٣/١١/١٤٢٦ H
Corresponding to : ٢٣/١/٢٠٠٦

index
Chapter one
Definitions ………………………………………………

٤
Section one

Licenses of Religious and charitable Societies …… . ٥
Firstly : Classification of Societies …………………… ٥
Secondly : Licenses of Societies ……………………… ١٠
١- Licenses of the society of public benefit…… ١٠
٢- Licenses for the society formed in the Emira te
by a party or an individual

١٣
Provisions for the Formation and Licensing of
Religious Societies of Foreign Communities
١٦
Section two
Licenses of branches of Societies ١٩
Dissolution of the society ٢١
Chapter two
Section one
Financial resou rces of societies and method of
spending
٢٣
Financial resources of religious societies ٢٣
Financial resources of charitable societies and
how to collect the same
٢٤
Donations collection procedures by boxes ٢٦
Donations collection procedures throu gh Banking
transfers
٢٩
Donations collection procedures through
parties and charitable campaigns
٢٩
Donations collection procedures through
advertisements
٣٢
Collection of donations through sponsorship ٣٣
Section two

Control of Religious and Char itable Societies ٣٧
Section three
Violations and punishment ٤١
Section four
Provisions for the formation of Foreign
Communities Societies
٤٥
Board of directors of communities societies ,
and their general assembly
٤٨
Dissolution of communitie s societies ٥٢
Sectio n five
General provisions ٥٥
index ٥٧

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