Audit for NGOs, charities and private schools in Qatar

The short answer

Which law applies to your organisation

Three laws cover most non-profit bodies and schools in Qatar. Charitable associations and private charitable foundations fall under Law No. 15 of 2014 on the Regulation of Charitable Activities, as amended by Law No. 4 of 2020. RACA supervises them, and it is now organised by Amiri Decision No. 10 of 2020.

Other associations and private foundations come under Decree-Law No. 21 of 2020 on Private Associations and Foundations. It covers social, cultural, scientific, educational and professional associations and private foundations that are not for profit, under the supervision of the competent Ministry (Article 1). Private schools and kindergartens follow Law No. 23 of 2015 Regulating Private Schools, under the Ministry of Education and Higher Education (Article 1).

The charity law also has a wide definition of a non-profit organisation: any entity that collects, receives or spends funds for charitable, religious, cultural, educational, social or other public-benefit purposes (Article 1). Charities may collect or spend donations only with a RACA permit (Article 4). Entities in the Qatar Financial Centre and bodies set up by a special law follow their own rules and are outside this guide. For companies, see is an audit mandatory in Qatar.

Who needs audited accounts: summary

Donors, banks and grant-makers often ask for audited figures even where the law does not. See audited financial statements in Qatar.

Charities and charitable foundations: the RACA report

Article 28 of Law No. 15 of 2014, as replaced in 2020, sets the yearly report. Each year, or when RACA asks, a charitable association sends RACA a detailed report approved by the general assembly, together with the financial statements and the final account. It also sends a comprehensive financial report audited by an auditor registered and licensed to practise in Qatar, and the budget for the next year, signed by the chair or deputy and the treasurer.

RACA may review these documents, and the association publishes the reports on its website. The same article says the auditor may not serve for more than three years. Confirm with RACA or a lawyer how that period is counted before reappointing an auditor.

The ordinary general assembly approves the final account, hears the auditor’s report and approves the auditor’s appointment and fee (Article 19). For what an audit report contains, see the audit report and management letter.

The law also governs the records kept during the year. Books and records are kept for at least ten years (Article 25), following the accounting rules, instructions and forms RACA issues (Article 24). Donations are tracked closely: every resource is recorded by type, source and purpose, with the donor’s identity, and transfers go through local financial institutions (Article 32 bis).

Charities with resources above an amount RACA sets must also have an internal control system, with risk assessment and due diligence (Article 32 bis/3). See the internal controls checklist and our internal controls and risk advisory service, which is not available to an audit client of the same firm. Separately, RACA may appoint one or more of its own auditors to examine an association’s accounts when needed, and they report to RACA (Article 32).

Other associations and private foundations

Under Decree-Law No. 21 of 2020, the board presents the year’s final account, audited by a licensed audit office, and the next year’s budget to the general assembly. It sends a copy of each to the Ministry at least 30 days before the meeting, and the Ministry may review them (Article 33). The general assembly hears the auditor’s report, approves the final account and approves the auditor’s appointment and fees (Article 23).

The association’s statute must state the methods of financial audit and the rules for accounts, budget and final account (Article 5). Paper and electronic records, including accounting records, are kept for at least ten years (Article 30). The Ministry supervises the accounts and may appoint one or more auditors when needed (Article 37).

The finance, governance and transparency rules of the charity law, Law No. 15 of 2014, also apply to associations (Article 39). Check with a lawyer whether this brings the RACA reporting duty with it.

Private foundations under the Decree-Law follow the association rules unless their own part says otherwise (Article 44). For the statutory audit itself, see our external audit service.

Private schools and kindergartens

A private school has its own budget, and its revenues go to a dedicated account at a local bank. Every year it sends the Ministry of Education and Higher Education a copy of its budget and its approved final account (Law No. 23 of 2015, Article 30), at the end of each academic year (Executive Regulations Article 29).

The law says “approved”, not “audited”. Check with the Ministry, and in your licence conditions, whether the final account must be audited and by whom. Ministry staff may inspect all records (Article 29), and financial files such as invoices, payment vouchers, receipts and bank statements are kept so they can be audited at any time (Article 27). Community schools organise their finances under their embassy’s supervision (Article 28).

Many schools are run through a company: the licence application includes a copy of the commercial registration (Regulations Article 5). A limited liability company has one or more auditors appointed by its general assembly every year (Commercial Companies Law Article 260), and the GTA’s rules on when audited accounts go with a tax return may apply (Executive Regulations Article 33). See is an audit mandatory in Qatar.

Income tax: are non-profits and schools exempt?

The income of associations, private institutions, private charitable associations and private institutions of public interest established under their governing law is exempt from income tax (Income Tax Law Article 4(1)). The Cabinet may also exempt a charitable association or an association from taxes or fees (Law No. 15 of 2014 Article 29; Decree-Law No. 21 of 2020 Article 35).

An exemption does not end the paperwork. The Income Tax Law says a taxpayer files a return even when exempt (Article 11), so check with the GTA whether your organisation must file one. Private associations, charitable associations and public-interest institutions also notify the GTA of their contracts and give it information on request (Article 13). See contract notification and tax clearance.

When these bodies pay withholding tax on payments abroad, the GTA registers them for it. See withholding tax in Qatar. For donors, the rules work in the other direction: companies may deduct donations to charitable activities or licensed non-profit entities in Qatar up to 3% of net income (Executive Regulations Article 8).

A school run by a company is not named in Article 4(1). Confirm its tax position with the GTA.

Choosing the auditor

No person or firm may practise auditing in Qatar without being entered in the registers of practising auditors at the Ministry of Commerce and Industry (Law No. 8 of 2020, Articles 2 and 3). An auditor may not audit a body it helped found or manage, or to which it gives consultancy work (Article 27), and the person who audits accounts for tax cannot be the person who helped prepare them (Executive Regulations Article 34(4)). For charitable associations, plan for the three-year limit in Article 28. See how to choose an auditor in Qatar.

Checklist for the year-end

For preparing the files, see the audit preparation checklist. Our bookkeeping service can keep the books to these rules, but not for an audit client of the same firm.

What to do next

Start by confirming which law applies and what your regulator expects this year. For the audit itself, see our external audit service. To discuss your organisation, request a proposal.

Frequently asked questions

Sources

This article is general information, not legal, audit or tax advice for your organisation. The laws and regulations cited were checked on 17 October 2026; English descriptions of Arabic legal texts are our own. Confirm current requirements with RACA, the competent Ministry or the GTA. A firm that keeps your books or advises you cannot also audit them.

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