Internal Financial Bylaw

Internal Financial Bylaw of Iran Paad — Cultural-Political Organization

Article 1 – Purpose

This Bylaw has been drafted to organize, clarify, control, and oversee the financial affairs of Iran Paad. All internal bodies, responsible members, and Regional Branches are required to comply with it.

Article 2 – Financial Resources of the Organization

The financial resources of the organization consist of the following:

1. Voluntary contributions from members and supporters
2. Membership dues (subject to approval by the General Assembly)
3. Lawful gifts, endowments, and public donations
4. Income derived from publications, cultural productions, or other permitted activities
5. Financial support from non-governmental organizations, civil institutions, and international bodies (in observance of the principle of independence)

Article 3 – Prohibited Sources

Receiving any financial resources from institutions, persons, or groups that:

1. Are affiliated with the Islamic Republic of Iran
2. Have a history of anti-Iranian or sectarian activity
3. Are listed among suspect entities or are subject to international sanctions
   is prohibited, and any violation of this clause shall result in disciplinary action.

Article 4 – Financial Responsibility

1. The Financial Officer of the organization is appointed by the Central Council and is directly accountable to the Council and the General Assembly.
2. Each unit or Regional Branch is required to have a financial representative who maintains contact with the central Financial Officer.
3. The Financial Officer is responsible for:
   • Accurately recording all receipts and payments
   • Preparing quarterly and annual financial reports
   • Submitting audit reports to the Council and the General Assembly

Article 5 – Auditing

1. The Central Council is required to review and approve the organization's financial report at least once a year.
2. The General Assembly may appoint one or more independent auditors (from among the members or from outside the Council) for the annual review.
3. Where a registered legal entity exists, compliance with the legal requirements governing mandatory auditing is obligatory.

Article 6 – Financial Transparency

1. A summary of the annual financial report (without disclosing personal or sensitive information) must be published for the official members of the organization.
2. Financial contributions above a set amount (for example, 500 euros or its equivalent) must be recorded together with the source.
3. All receipts must be accompanied by an official receipt and recorded in the digital ledgers.

Article 7 – Permitted Expenditures

1. Expenditure of the budget is permitted only for the purposes set out in the Charter, such as:
   • Cultural, media, educational, and political activities
   • Logistical support for the Regional Branches and active members
   • Legal, technical, and software-related expenses
   • Advertising, content production, and necessary organizational travel
2. Personal payments, payments for political purposes outside the organization, or payments that are unclear are prohibited.

Article 8 – Financial Misconduct

Any embezzlement, failure to keep accurate records, unauthorized receipt of funds, or expenditure without the required documentation shall be deemed financial misconduct and shall be subject to review by the Arbitration Committee and to disciplinary action.