In implementing the provisions of this Resolution, the following words and expressions shall have the meanings assigned thereto, unless the context requires otherwise:
- “Department” means the Department of Private Societies and Institutions.
- “associations and foundations” means any private association and foundation registered and declared in accordance with the provisions of Law No. 12 of 2004 and permitted to collect donations as provided herein.
- “Permit” means a written approval issued by the Minister of Social Affairs to any one of the private associations and foundations to collect donations and financial transfers.
- “Donations” means the collecting of monetary or in-kind funds by a society or institution, without consideration, to be expended for charity and public utility purposes or to provide humanitarian services.
- “Transfers” means banking processes related to the movement of donated funds within the state.
- “Foreign transfers” means banking processes related to the movement of donated funds from and out of the state.
- “Beneficiaries” means any legal entity approved to receive permitted donations or transfers for charity purposes.
Associations and foundations may not engage in collecting donations without first obtaining a permit as provided in the aforesaid Law No. 12 of 2004. Such permit shall contain the following information:
- Name of licensed associations and foundations.
- Purpose of donations
- Duration of permit.
- Method of collection.
- Specified locations for collection.
- Name of authorized collectors, their respective identity numbers, positions and domiciles.
The association and foundation may, if necessary, apply for an extension to the period for which the permit is granted.
The association and foundation shall have an active current account in its own name at one of the local banks.
The association and foundation requesting a permit to collect donations through bank deposit, transfer or checks shall present its request to the department for consideration. Moreover, foreign transfers shall not be deposited into the account of the association and foundation but shall be held by the bank pending approval of the permit request by the department.
The association and foundation shall keep donations in boxes at specified locations in accordance with the permit, provided that the box shall be tightly locked glass with one small opening to allow for the insertion of donated coins.
Each box shall clearly indicate its serial number, the name of the society or institution, and the stamp of the department reflecting the period for which the permit has been granted. The lable containing the information shall be conspicuously displayed.
A committee comprising at least three members, including the cashier, shall be constituted for each society or institution. Such committee shall, after receiving approval from the department, undertake the opening of boxes at the premises of the association and foundation upon notification to the department of the date and hour thereof.
The committee shall submit a report to the department on the amount of donations contained in each box and shall deposit such amount in the respective account of the association and foundation against an official receipt, provided that such deposit shall occur not later than one day following the opening of the boxes.
The association and foundation shall, immediately upon expiration of the permit, submit to the department a detailed report approved by an accredited accountant indicating the amount and details of donations, along with the method and aspects of disposal thereof. Supporting documents shall be enclosed with such report.
The association and foundation shall not utilize such funds for any purpose other than that permitted by the department.
The association and foundation shall furnish the department with regular quarterly statements of all foreign donations received during the period.
Each association and foundation shall hold records and documents for registering all internal or external procedures and shall maintain such records and documents for a period of at least five years, mutatis mutandis, from the date on which such records cease to be used or the date on which their account is closed.
Such associations and foundations shall regularly update the information contained in such records and documents and shall make them available to the Department or other competent authorities in accordance with the provisions of the aforesaid Law No. 4 of 2010, as well as to judicial authorities or investigators, if requested.