Who regulates NGOs in Kenya?

The Non-Governmental Organizations Co-ordination Board is a State Corporation established by the Non-Governmental Organizations Co-ordination Act (Cap 19) of 1990. The Board has the responsibility of regulating and enabling the NGO sector in Kenya.

Can NGOs own property?

The trustees keep trust assets on behalf of the public charity fund. Thus, although trustees have legal title to the trust ‘s assets, they hold those assets for the trust’s beneficiaries. But they have no ownership interest in the assets.

How does an NGO work in Kenya?

Under the NGO Coordination Act of 1990, NGOs can be established for the benefit of the public at large and for the promotion of social welfare, development, charity or research in the areas inclusive of, but not restricted to, health, relief, agriculture, education, industry, and the supply of amenities and services.

Is the PBO Act operational?

Joseph Nkaissery, to publish the commencement date of the Public Benefit Organisation (PBO) Act 2013 in the Gazette within the next 30 days, was also ignored and, as of June 2018, the Act remains non-operational14.

Do NGOs pay tax in Kenya?

VAT status of supplies by NGOs Such charitable organizations are exempted from registration by the Registrar of Societies or by the Non-Governmental Organizations Coordination Board and their income is exempt from VAT under Para 10 of the First Schedule to the Income Tax Act (ITA).

Is an NGO a legal entity?

The term Non Government Organization or NGO is used as an umbrella to cover all legal entities that seek charitable and philanthropic funds towards betterment of society without the motive to derive profit from it. However there is no such legal entity as a NGO.

Does NGO need to pay tax?

All NGOs are required to file income tax under Section 12A. If in some cases, the total income does not fall within the chargeable tax income category, the NGOs can benefit from exemptions of income tax.

What is PBO Act?

THE PUBLIC BENEFIT ORGANISATIONS ACT, 2013 A GUIDE 1. Providing a favorable environment for the setting up, growth and running of PBOs. 2. Putting in place a useful system of rules, laws and institutions that support registration and functioning of PBOs.

What is a public benefit Organisation Kenya?

The PBO Act defines “public benefit organization” (PBO) in Section 5(1) as a voluntary membership or non-membership grouping of individuals or organizations, which is autonomous, non-partisan making, non-profit making and which is (i) organised and operated locally, nationally or internationally, (ii) engages in public …