Third Edition of the Annual Non-Profit Organizations’ (NPO) Seminar

Introduction

The operating environment for Non-Profit Organisations (NPOs) continue to undergo  transformation inspired by both organic and inorganic factors.

Globally, political changes are the force behind some of the most drastic transformations in 2025. Affected organizations now face existential and sustainability challenges as the donor environment becomes unpredictable and difficult to navigate. This may scale as traditional donor sources shift their focus to nationalist goals.

The regulatory environment is also changing, with new legislation affecting the operations of NPOs. Governments are increasingly taking interest in the compliance of NPOs as well as evaluating the merits of tax exemptions. In Kenya, we are witnessing an uptick in the audit of the tax affairs of these organizations and some of the cases result in controversy that is resolved at the Tax Appeals Tribunal and in some instances at the High Court. The tax exemptions environment is also undergoing significant change.

Changes in technology, increasing concerns on environmental sustainability, data privacy requirements and other emerging global issues also affect the operations of NPOs. NPOs must therefore remain vigilant and agile to accommodate changing circumstances.

For the professionals tasked with compliance, reporting, decision-making and other key duties in NPOs, it is not enough to acknowledge the changes and challenges of our time. One must take the additional step to learn and equip in readiness. It is on this note that Deloitte invites you to attend our Annual NPO Seminar where the above mentioned and other pertinent matters will be discussed. Further details of the seminar are provided below.

Course content

The seminar will cover a range of topics, including the following among others:

• Economic Outlook
  • Economic Outlook for East Africa and how this may affect the operations of NPOs
  • Environmental, Social, Governance (ESG) considerations for NPOs.
• Financial Management
  • Fundraising, Emerging trends in financial management
  • Cashflow management and forecasting for NPOs in uncertain times.
• Financial Reporting
  • Refresher on the PBO Act, 2024
  • Financial Statements Reporting Templates
  • Changes in the accounting standards
• Pertinent and emerging issues in taxation
  • Changes in the exemptions landscape – what do the new exemption rules mean for NPOs?
  • Compliance with the new rules Documentation requirements for exemptions
  • Host Country Agreements Double Taxation Agreements (DTAs) and the application of the Limitation Of Benefit clauses
  • Tax risks on employee separation
  • Highlights from the Finance Act 2025 & the impact of recent tax changes 
  • Withholding Value Added Tax (VAT)
  • Reverse VAT on services and its applicability to NPOs
  • VAT on digital marketplace
  • VAT exemptions on social welfare activities
  • A review of different income sources of NPOs and determination of applicability of VAT
  • Electronic tax invoice requirements for all taxpayers
  • Recent tax law changes affecting the sector
  • Recent case law impacting the NPO sector
  • Dispute Resolution Mechanism in Kenya and recent changes
• The Future of Monitoring & Evaluation
  • The Increasing Use of Technology
  • Data-Driven Decision Making
  • Evaluative ThinkingStakeholder Engagement
  • The Importance of Responsible Data Sharing
• Risk Management
  • Understanding Applicable Laws and Regulations
  • Key Concepts in Data Protection
  • Consent Management
  • Managing Data Subject Rights
  • Undertaking a Data Protection Impact Assessment

Course Objectives

To educate key staff of Not-For-Profit Organizations on emerging financial, tax, and other risk issues affecting their sector so they can remain agile with uncertainty. 

Course Benefits

• Participants will engage with experts from Deloitte on topical issues
• Access to relevant thought leadership