The General Authority for Awqaf (GAA) was established in the city of Riyadh by the Royal Decree No. (M/11) dated 26/2/1437 AH, as part of the determined efforts to promote the Awqaf sector’s role in economic and social development, as well as social solidarity. The General Authority for Awqaf is a public body with an independent legal entity that enjoys financial and administrative independence, and it is affiliated directly with the Prime Minister. GAA has drawn up a clear strategy for the advancement and development of the Awqaf sector in the Kingdom of Saudi Arabia, to console – ideate its prominent position in the Saudi society. As well as, to regulate, maintain and develop the Awqaf sector and transform it into a promising industry in a manner that unlocks its full potential and achieves sustain – ability for the non-profit sector.