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Not business as usual for charitable organisations under new tax rules
The threshold for tax exemption is stringent with charities required to demonstrate that they have met the following tests: organisational test, operational test and public benefit test.
A charitable organisation's primary objectives include philanthropy and social well-being with the aim of serving public interests and the common good. In Kenya, charitable organisations qualify for tax exemption upon meeting certain criteria.
Previously, guidelines on charitable donations were provided for by the Income Tax (Charitable Donations) Regulations, 2007. However, in May 2024, the regulations were repealed and the Income Tax (Charitable Organisations and Donations Exemption) Rules, 2024 published.
