Yasser Badry 12-30-2021 Civil associations play an important and fundamental role in achieving development in partnership with the governmental and private sectors. From this standpoint, the Egyptian Constitution 2014 included in its articles an article on the formation of civil associations, which is Article (75), which stipulates: “Citizens have the right to form associations and civil institutions on a democratic basis, and they have a legal personality upon notification, and they carry out their activities freely. Administrative bodies may not interfere in their affairs, dissolve them, or dissolve their boards of directors or boards of trustees except by judicial ruling. It is prohibited to establish or continue civil associations or institutions whose organization or activity is secret or of a military or quasi-military nature, all in the manner regulated by law.” In 2019, the House of Representatives enacted a law to regulate the practice of civil society work under No. 149 and set controls for the form and activities of the work of various civil society institutions, which represents a qualitative shift in the history of civil society work in Egypt, as it reflects the state’s belief in the vital role of civil society organizations in achieving development in various fields. According to the law, the establishment of a civil society association shall be based on a notification submitted to the competent administrative authority on the form it specifies, complete with all the documents stipulated in the law, and it shall have a legal personality upon notification. In accordance with the text of the law, the administrative authority is obligated to coordinate and cooperate with the concerned authorities to create a database in which all civil society organizations subject to the provisions of this law, their activities, programs, sources of funding, and other necessary matters are registered. Each civil society organization shall have a unique number at the republic level indicating it in that database. At the beginning of 2021, Prime Minister Dr. Mostafa Madbouly ratified the issuance of the executive regulations for the law regulating the practice of private work by Resolution No. 104 of 2021. According to the text of the law and its executive regulations, associations and civil society organizations have been granted 6 privileges to carry out their work. In accordance with the provisions of this law in its Article (17), we list the benefits stipulated regarding exemptions: 1- Exemption from registration and registration fees, the burden of which falls on the association in all types of contracts to which it is a party, such as property contracts, mortgages, or other real rights, as well as from fees for authenticating signatures. 2- Exemption from taxes and stamp fees currently imposed and imposed in the future on all contracts, agencies, documents, printed papers, records, etc., the burden of which falls on the association. 3- Exempting built properties owned by the association from all real estate taxes, provided that the association’s right to own real estate is limited to properties that enable it to achieve its purposes only and it is not allowed to change the activity except with the approval of the competent minister. 4- Donations made to associations are considered an obligation on the donor’s income, not exceeding (10%) of his net income. 5- Exemption from customs taxes and other fees imposed on the equipment, machinery, equipment, production supplies, and cars it imports, as well as the gifts and aid it receives from abroad, by a decision of the Prime Minister based on the proposal of the competent minister and the presentation of the Minister of Finance, provided that these things are necessary for its basic activity. It is prohibited to dispose of durable items, including those determined by a decision of the competent minister in cooperation with the Minister of Finance, before the passage of 5 years unless the taxes and customs duties due on them are paid. 6- The consumption of water, electricity and natural gas should be treated as domestic consumption, provided that a certificate is issued from the competent ministry not to engage in commercial activity. With the decision of Mr. Abdel Fattah El-Sisi, President of the Republic, that the year 2022 will be the year of civil society, civil society organizations must know these advantages well, because development is only achieved with the solidarity of the sides of its triangle, which are the government sector, the civil sector, and the private sector.