Introduction

The Public Benefits Organizations (PBO) Act, 2013, was passed by Parliament in December 2012 and signed into law in January 2013. However, the law came into effect on 14 May 2024 following its gazettement and repealed the Non-Governmental Organizations Coordination Act of 1990, which governed the registration and regulation of NGOs. The PBO Act, 2013 establishes a robust administrative and regulatory framework within which PBOs can thrive in Kenya.

In this webinar, we will share insights on the key provisions of the PBO Act, 2013, the key areas of divergence from the repealed Act, the benefits of registering as a PBO under this Act, provide an overview of the registration process, the tax benefits for registered PBOs and the consequences for non-registered entities. Additionally, we shall highlight the changes that have been brought by the Act after it repealed the Non-Government Organizations Coordination Act, 1990.

Course content

Topics covered include:

1. Registration of Public Benefits Organizations:
   • Registration process and transition provisions for PBOs 
   • Consequences of non-registration as PBOs
   • The new requirements for International or Foreign PBOs
   • Tax incentives available for registered PBOs
2. Financial Reporting Requirements for PBOs:
   • Key Financial Reporting Obligations
3. The Corporate Income tax exemption process including common challenges experienced when undertaking this process
4. Key provisions of the Income Tax (Charitable Organizations And Donations Exemption) Rules, 2024 and their impact on PBOs