July 1, 2022

Guardianship agreement in Kenya

In the ambit of Section 102 of the Children’s Act No. 8 of 2001, a guardian is as a person appointed either by will or deed by a parent of the child or by an order of the court to assume parental responsibility for the child upon the death of the parent of the child either alone or in conjunction []
June 23, 2022

Parental Responsibility Agreement in Kenya

The Constitution of Kenya, 2010 accords every child a right to parental care and protection including the equal responsibility of the mother and father to provide for the child whether married to each other or not. The basis of the affairs of a child are to be governed by the principle of the Best Interest of the Child, which the []
November 12, 2021

Legalization of a Marriage Certificate in Kenya

Legalization of a Marriage Certificate in Kenya Legalization is the process through which a document is verified and attested through a legal process for use abroad or in another country. The process determines that the document presented is valid for use and can be accepted as a genuine document in the country that it’s required.  Kenya has not signed the []
May 26, 2021

Tax Implications for Not-for-Profit Organizations in Kenya

Kenya exempts from corporate income tax, the income of certain Not-for-Profit Organizations that carry out specific types of activities. Unrelated business income is subject to tax under certain circumstances. Kenya also subjects certain sales of goods and services to VAT, with a fairly broad range of exempt activities. The tax laws confer only limited tax benefits on corporate donors and []
May 26, 2021

Registration of Not-for-Profit Organizations in Kenya

Registration of Not-for-Profit Organizations in Kenya is not mandatory to be done under the Public Benefits Organizations (PBO) Act. A not-for-profit organization is a broad term for all independent organizations whose purpose is something else other than to make a private profit for directors, members, or shareholders. There are various types of not-for-profit organizations, these include but not limited to []
May 26, 2021

A Company Limited by Guarantee

A company limited by guarantee under the Kenyan Companies Act [2015] must be incorporated without share capital; the liability of its members must be limited by the company’s articles to a specific amount (usually a nominal amount) that the members undertake to contribute to the assets of the company in the event of liquidation; its certificate of incorporation must state []
May 26, 2021

Registration of a Trust for Not-for-Profit in Kenya

The process of registration of an incorporated trust involves the trustees entering into a trust deed which is presented to the Cabinet Secretary together with the prescribed forms for registration and can take between twelve to thirty-six months.  Registration may involve either under the Registration of Documents Act which does not make a trust into a body corporate. However, the []
May 26, 2021

Non-Governmental Organization/Public Benefit Organization

A Non-Governmental Organization (NGO) is a private voluntary grouping of individuals, not operated for profit or for other commercial purposes, but which have organized themselves nationally or internationally 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, []