Legal Exceptions for the Non-profit Sector

Abstract

Legal systems have incorporated various privileges for non-profit sector entities, including endowments, civil associations, civil institutions, and non-profit companies. Some of these privileges are initially established, while others are granted as exceptions to general provisions, such as zakat exemption, exemption from certain taxes and judicial costs, and exceptions from some government procurement and tender regulations. These regulatory exemptions include those governed by established Sharia rulings, such as zakat, and those that constitute discretionary measures based on public interest. Some of these exemptions have been specific to certain non-profit entities while excluding others, Among the research recommendations is that they should be comprehensive for all such entities, with activation of unimplemented provisions—such as the tax exemption for non-profit companies referenced in the Companies Law—and expansion of their scope to include other exemptions and exceptions, such as exemption from white land fees, among others.