Kenyan Law allows for various forms of registration of non-profit making entities. Some of these include  Non-Governmental Organizations(NGO), International NGO, societies, trusts and companies limited by guarantee.

The Privileges and Immunities Act (Cap 179, Laws of Kenya) (“PIA”) provides that where the Government of Kenya has entered into any agreement with an external agency under which, in return for assistance or co-operation in works executed in, or services rendered to, Kenya by that agency, the Government has agreed that such agency or persons in its service should enjoy immunities or privileges, the Minister may order that such agency enjoy the following immunities and privileges under section 11 of the PIA:

1. Immunity from suit and legal process;

2. inviolability of premises occupied as offices and of official archives;

3. exemption from rates and taxes, other than taxes on the importation of goods, as is accorded to a mission;

4. Exemption from taxes on the importation of goods directly imported by the organization for its official use in Kenya or for exportation, or on the importation of any publications of the organization directly imported by it, such exemption to be subject to compliance with such conditions as any written law relating to customs and excise may prescribe; and

5. Exemptions from prohibitions and restrictions on importation or exportation in the case of goods directly imported or exported by the organization for its official use and in the case of any publications of the organization directly imported or exported by it.

Additionally, the officers and servants of such agency may enjoy the following immunities and privileges:

1. Immunity from suit and legal process in respect of things done or omitted to be done in the course of the performance of official duties.

2. Exemption from direct taxes upon the emoluments received as an officer or servant of the organization.

 3. Immunity from national service obligations.

 4. Immunity from immigration restrictions and alien registration in respect of the officers and servants and their spouses and dependent relatives.

5.  privileges in respect of exchange control facilities as are accorded to officials of equivalent status forming part of a diplomatic mission.

6. facilities, for the officers and servants and their spouses and dependent relatives, for repatriation in times of international crises as are afforded to diplomatic missions.

7. Exemption from tax or duty on the importation of furniture, personal property and household effects of an officer or servant first arriving to take up his post in Kenya.

Usually, for an organisation to benefit from the provisions of this Act the organisation must demonstrate that it provides certain assistance or services to the people of Kenya. In this regard, if the Non-Profit making agency can demonstrate that its activities in Kenya are beneficial to the people of Kenya it may request the Government of Kenya for registration under the PIA.

Kindly note that the Government has discretion to accept or decline to grant the recognition.

Please do not hesitate to reach out by e-mail to legal@legalconsulting.pro or to your usual contact at Legal Answers Consulting for any further questions you may have on Legal Compliance issues.