Legal Update: Kenya’s New Rules on Income Tax Exemption for Charitable Organizations

Written By :
G&A Advocates LLP

Kenya recently gazetted the Income Tax Act (Charitable Organizations and Donations Exemption) Rules of 2024 (the Regulations), which repeals the Income Tax (Charitable Donations) Regulations 2007.

These Regulations come into effect shortly after the gazettement of the Public Benefit Organizations Act, 2013 (which repealed the Non-Governmental Organizations Coordination Act, 1990) illuminating an evolving legal and regulatory framework for charitable organizations in Kenya.

The Regulations revise the tax exemption framework for charitable organizations and donations, outlining requirements, application procedures, allowable deductions, as well as stricter definitions of charitable organizations, their income usage, and surplus accumulation.

In this legal alert, our team Sylvia Kithinji (Partner, Corporate and Commercial), Nelson Karumba (Associate, Corporate and Commercial) and Stephen Gachau (Lawyer, Corporate and Commercial) summarize the provisions of the Regulations.

Read more below:

Charitable-Organization-Income-Tax-Exemptions-Legal-Alert-10032024

Click here to download The Legal Update on Kenya’s New Rules on Income Tax Exemption for Charitable Organizations

Thank you

The G&A Team