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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 […]

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 […]

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 […]

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 […]

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, […]