Registering a foreign NGO branch with the NGO Directorate in Baghdad
An international organisation wishing to run humanitarian or development programmes in Iraq needs a legal presence to open a bank account, rent an office and hire staff. The federal route is registering a branch with the NGO Directorate in Baghdad. The office of lawyer Ali Barakat in Baghdad, al-Yarmouk, explains the steps set by Non-Governmental Organisations Law No. 12 of 2010, published in Official Gazette issue 4147 on 9/3/2010.
What is a foreign branch in law?
Article 1 defines a foreign NGO as a branch of a non-governmental organisation established under another state's law, and the Directorate as the NGO Directorate in the General Secretariat of the Council of Ministers. Article 26 allows a foreign organisation to establish a branch in Iraq, and article 24 requires its registration under the Law. Article 27 subjects such branches to Iraqi law. Among the Law's aims in article 2 is a central mechanism for registering Iraqi and foreign organisations.
Required documents
Article 25 lists what the branch files:
- the organisation's name;
- the address of the branch's main office in Iraq, confirmed by a competent official body;
- a detailed statement of the activities the branch intends to carry out in Iraq;
- names, addresses and telephone numbers of branch members residing in Iraq;
- copies of the nationality certificate and civil status card of Iraqi members, and of passports and residence documents of foreign members;
- the parent organisation's bylaws;
- a duly authenticated document showing the parent is registered at home as a non-governmental, non-profit organisation;
- a report on the parent's activities outside Iraq.
Item two requires these to be translated into Arabic and certified by an official body as accurate. Plan authentication and translation of foreign documents well before filing. If someone in Baghdad will follow the file, the power is made before a notary or Iraqi consulate; see powers of attorney before a notary or consul.
Time limits and appeal
Article 8 sets decision periods for founding and registration: the Directorate decides a founding application within seven days of registration, failing which it is deemed accepted; the registration file is filed within thirty days of acceptance, failing which the application is deemed rejected; and the certificate issues within thirty days of receiving a complete file. A rejection states its reasons in writing and is permitted only for breach of the Law. It may be challenged before the Court of Appeal in its cassation capacity within thirty days of notification. These rules appear in the context of organisations generally, so confirm their application to branches with the Directorate and current instructions.
After registration: continuing duties
Like an Iraqi organisation, a branch carries duties including:
- notifying the Directorate of any change in data or documents within thirty days under article 31;
- filing an annual financial report on funding sources and transactions and an activities report under article 15;
- conducting finances through a bank account under article 16, which may be frozen only by court decision;
- keeping registers of members, decisions, accounts, assets and activities under article 18, and retaining financial documents for five years under article 19.
Under article 32 branches may own movable property in accordance with law. Employing foreign staff requires work permits; see foreign worker permit rules. Cross-border transfers are covered in outbound transfers and foreign company accounts.
Working in the Kurdistan Region
The Region has its own statute, the Kurdistan Region NGO Law No. 1 of 2011. A branch working there reads that law alongside federal registration. In 2026, Instructions No. 1 made the second amendment to the facilitation instructions for the federal Law, published in Official Gazette issue 4870 on 22/6/2026, and should be read with the text before filing.
Legal basis and sources
- Non-Governmental Organisations Law No. 12 of 2010
- Instructions No. 1 of 2026, second amendment to the facilitation instructions for the NGO Law (Official Gazette 4870, 22/6/2026)
- Kurdistan Region Non-Governmental Organisations Law No. 1 of 2011
Frequently asked questions
Where is a foreign NGO branch registered?
With the NGO Directorate in the General Secretariat of the Council of Ministers, under articles 1 and 24.
Must parent organisation documents be translated?
Yes. Article 25(2) requires Arabic translation with official certification of accuracy.
How quickly must changes be reported?
Within thirty days of the change, under article 31.
Related topics and articles
- 01Instructions No. 1 of 2026 on the recruitment, employment and work permits of foreign workersA reading of Instructions No. 1 of 2026: applications, committees for three or more workers, cancellation and training.
- 02Outbound transfers and foreign-company accounts with Iraqi banksOfficial framework for electronic outbound transfers and a foreign company’s account at a licensed Iraqi bank, without inventing article numbers.
- 03Powers of attorney and attestation before an Iraqi notary or consulIraqi powers of attorney under Notaries Law 33/1998: attendance and identity, reading and signing, foreign documents and translation, the consul as notary, and cancellation.