Legal persons are: 1. The State, the Emirates, and other administrative units to which the law grants legal personality. 2. Federal or local public authorities, establishments, institutions, and other entities to which the law grants legal personality. 3. Religious bodies and sects recognized by the State as having legal personality. 4. Endowments (Waqfs). 5. Civil and commercial companies, except as excluded by a special provision. 6. Private associations and foundations, federations, social solidarity fund, and other institutions of public benefit established in accordance with the law. 7. Any group of persons or property to which legal personality is granted by virtue of the law.
Interpretation and application must be checked against the official text and current version.