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FILE NO. NGO-06

NGO & Non-Profit Registration

Building impact with legal certainty.

Legal Basis

Public Benefit Organizations Act, 2013 (operationalised May 2024) · PBO Regulations, Legal Notice No. 43 of 2026 · Societies Act (Cap. 108) · Companies Act, 2015 · Trustees Act (Cap. 167) · Income Tax (Charitable Organizations and Donations) Exemption Rules, 2024

Overview

Kenya’s non-profit sector is governed by a significantly updated legal framework. The PBO Act, 2013, operationalised in May 2024, has replaced the old NGO Coordination Act framework. We guide founders, diaspora philanthropists, and international organisations through registration, compliance, and governance under the current law.

What We Do

  • Entity Selection & Structuring \u2014 We advise on the four main options: PBO under the PBO Act 2013; Society under the Societies Act; Company Limited by Guarantee under the Companies Act, 2015; and Charitable Trust under the Trustees Act.
  • PBO Registration \u2014 We handle the full registration process with the PBORA, including constitution drafting, founders’ documentation, submission, and follow-up. Registration is mandatory.
  • KRA Tax Exemption \u2014 Registered PBOs may apply for income tax exemption. We prepare and file KRA exemption applications and advise on maintaining compliance with the exemption conditions.
  • Governance & Constitution Drafting \u2014 We draft constitutions that meet regulatory requirements, establish clear separation between governance and management, and protect the organization’s mission.
  • Annual Compliance & Reporting \u2014 PBOs have mandatory annual reporting obligations. Non-compliance has resulted in the PBORA issuing notices against over 2,800 organisations for deregistration.

Diaspora Advantage

Diaspora Advantage

  • Establish a Kenya-registered PBO or charitable trust to channel diaspora philanthropy into structured, accountable community programmes
  • Serve as your required local legal representative and registered office address under the PBO Act’s requirements for international organisations
  • Structure governance to meet the Act’s requirement that at least one-third of directors be Kenyan citizens resident in Kenya
  • Obtain KRA tax exemption for your organisation, enabling donors to claim tax deductions on qualifying donations
  • Manage annual compliance filings on your behalf while you remain abroad — with updates via WhatsApp or dedicated case email

Book a Consultation

Our NGO & Non-Profit Registration team is ready to advise. Book a free initial consultation \u2014 by phone, WhatsApp, or in person at our Ngong office.

WhatsApp 0707 329 013 \u00b7 contact@nkm-advocates.co.ke