Article 61 of Real Estate Registration Law

The following instruments shall be exempt from payment of fees: First - Instruments pertaining to the Government. As for instruments issued by the Government for the benefit of others, fees shall be collected in respect thereof. Second - A charitable waqf, where the waqf takes immediate effect for charity. Third - The alteration of a family waqf by making it charitable, where the alteration is confined to a charitable purpose. Fourth - A bequest for benevolent and charitable purposes, where the disposition is exclusively charitable. Fifth - Instruments issued in favor of any association recognized by the Government.