This draft translation is currently under review.
The Council of Ministers,
after perusal of Royal Court File 84841 dated 24 Shawwal 1447 [12 April 2026], which includes the Minister of Finance Letter 9182 dated 18 Shawwal 1447 [6 April 2026], regarding the final minutes prepared for the review of the Rules Regulating and Governing the Oversight of Government Entities’ Receipt of Grants and Donations,
after perusal of the Law of Civil Associations and Institutions issued by Royal Decree D/8 dated 19 Safar 1437 [1 December 2015],
after perusal of the Law of the General Authority for Awqaf issued by Royal Decree D/11 dated 26 Safar 1437 [8 December 2015],
after perusal of the Rules Regulating and Governing the Oversight of Government Entities’ Receipt of Grants and Donations issued by Council of Ministers Decision 365 dated 14 Sha’ban 1436 [1 June 2015],
after perusal of Bureau of Experts at the Council of Ministers Minutes 231 dated 22 Rajab 1444 [13 February 2023], Memo 3129 dated 29 Sha’ban 1445 [10 March 2024], Memo 350 dated 23 Muharram 1446 [29 July 2024], Memo 3901 dated 27 Dhu Al-Qa’dah 1446 [25 May 2025], Memo 1941 dated 25 Jumada Al-Awwal 1447 [16 November 2025], Memo 477 dated 14 Safar 1448 [28 July 2026], and Memo 1283 dated 4 Jumada Al-Awwal 1448 [15 October 2026],
after perusal of Council of Economic and Development Affairs Recommendation 38-10/48/I dated 7 Rabi Al-Awwal 1448 [20 August 2026],
and after perusal of General Committee of the Council of Ministers Recommendation 4775 dated 8 Jumada Al-Awwal 1448 [19 October 2026],
hereby decides
Subparagraph (a) of paragraph 1 of the Rules Regulating and Governing the Oversight of Government Entities’ Receipt of Grants and Donations—issued by Council of Ministers Decision 365 dated 14 Sha’ban 1436 [1 June 2015]—is hereby amended by adding the following text to the end of the paragraph: “The beneficiary entity may make an exception to this condition through a committee formed in the beneficiary government entity by a decision of the concerned minister, the head of the independent department, or the head of the public corporation, made up of specialists, and responsible for considering requests for the acceptance of donations from a donor bound to the entity by a contract or license, in order to ensure that the donor does not obtain any preferential or discriminatory treatment, whether with regard to the contracts of the donor with the entity or any of the works of the entity, in accordance with the following:
First
The committee verifies that the requests meet the legal controls and comply with the following:
1. The request to make the donation must be submitted by the donor to the committee on a unified form for donation requests submitted by a donor bound to the entity by a contract or license, including a commitment to the controls stipulated in paragraphs 2, 3, 4, 5, and 6 of this clause. The Minister of Finance approves the unified form referred to in this paragraph.
2. The donation must be directly related to the mandates and works of the entity.
3. The donation must not be accepted during contracting procedures or during procedures for issuing or renewing licenses for the donor at the entity, as established by the declaration of the donor, the statements of the competent departments, and the records of the entity.
4. The purpose of the donation must be to provide community services that have a tangible impact.
5. The donor must not be a party to pending violations or corruption cases, and coordination must take place with the Oversight and Anti-Corruption Authority to verify this.
6. The donor must customarily make donations to public and private entities, with the donations of the donor not being limited to the contracting entity alone, and the donation must not be intended to influence current or future decisions of the entity.
7. Consideration must be given to donations that may be made under the Law of Civil Associations and Institutions issued by Royal Decree D/8 dated 19 Safar 1437 [1 December 2015], or the Law of the General Authority for Awqaf issued by Royal Decree D/11 dated 26 Safar 1437 [8 December 2015], and the legal provisions relating to awqaf, and coordination must take place with the General Authority for Awqaf or the National Center for Non-Profit Sector to verify this.
Second
The committee issues its recommendations and submits them to the concerned minister, the head of the independent department, or the head of the public corporation, and the acceptance of the donation is not effective except upon the issuance of a written decision of approval by the concerned minister, the head of the independent department, or the head of the public corporation.
Third
The concerned minister, the head of the independent department, or the head of the public corporation may—based on a recommendation from the committee formed under subparagraph (a) of paragraph 1 of these rules—cancel the acceptance of the donation and return it to the donor if a violation of the controls referred to in clause First above subsequently becomes evident.
Fourth
The government entity shall submit an annual report to the General Court of Audit that includes a statement of the donations accepted as an exception to the condition set out in subparagraph (a) of paragraph 1 of these rules, showing the name of the donor, the type and purpose of the donation, and the contracts concluded with the donor or licenses issued to the donor, both existing and expired.”
The Prime Minister
Issued on: 16 Jumada Al-Awwal 1448
Corresponding to: 27 October 2026
Published in Umm Al-Qura 5193 issued on 6 November 2026.