In December 2024, the United Nations Security Council adopted Resolution 2761, extending the humanitarian carve-out to the 1267 ISIL (Da'esh) and al-Qaida sanctions regime indefinitely.

This reinforces UNSCR 2664, passed by the Security Council in December 2022, exempting humanitarian aid providers from asset freeze measures imposed by UN sanctions regimes. However, the exemption for UNSCR 1267 (Da’esh and Al-Qaida sanctions regimes) was initially limited to a period of 2 years. The unanimous decision in December 2024 to maintain the 1267 asset-freeze exemptions ensures that humanitarian organizations can continue providing critical aid to over 100 million people in regions affected by these groups, including Afghanistan, the Sahel, Syria, and Yemen.

Since the adoption of UNSCR 2664, civil society organizations have been at the forefront of advocating for the continued application of the humanitarian carve-out to the 1267 regime. 
Several studies have been conducted in the past few months to assess the impact of these sanctions and the carveout, and propose solutions to address existing gaps.

The Unintended Consequences of Financial Sanctions Regimes on Humanitarian Organizations: What Are the Gaps That Need to Be Filled? - Human Security Collective

Coalition co-chair Human Security Collective was commissioned by the Netherlands Ministry of Foreign Affairs to conduct a detailed mapping study on the unintended consequences of financial sanctions on humanitarian organizations. The study highlights the challenges faced by humanitarian organizations, particularly those navigating complex sanctions regimes and financial de-risking processes, which often disrupt critical aid delivery. While UN Security Council Resolution 2664 provides a humanitarian carve-out to mitigate these impacts, its inconsistent implementation, especially by financial institutions, creates significant operational barriers. HSC's recommendations aim to address these gaps by advocating for policy harmonization, clearer guidelines for financial institutions, and better collaboration between governments, banks, and NGOs to safeguard humanitarian operations under evolving sanctions.

A Study on the Impacts of UN Security Council Resolution 2664 on Financial Institutions & Donors -Charity and Security Network

In a similar vein, the Charity & Security Network (C&SN), co-chair of the Coalition, commissioned a study examining the effects of UNSCR 2664 on financial institutions and donors. The study assesses the shifts in policies and approaches following the resolution's adoption. While UNSCR 2664 improved humanitarian access and alleviated tensions between sanctions and aid delivery, the study highlights the importance of making the carve-out permanent for ongoing, effective aid delivery. The report emphasizes the need for policy harmonization, donor accountability, and clearer financial sector guidelines to prevent disruptions in life-saving assistance.

We must maintain the provision of humanitarian aid to people living in countries where ISIL and al-Qaida operate - ODI

ODI's multi-author blog delves into the significance and impact of the humanitarian carve-out, particularly in regions affected by ISIL (Da'esh) and al-Qaida. It presents perspectives from donor governments, humanitarian organizations, and financial institutions, examining the challenges and opportunities in implementing the carve-out. The article emphasizes the critical need for collective action to ensure the continued renewal of the resolution, which is vital for sustaining humanitarian aid in conflict zones.