Tax Alert Issue No. 9 of 2024

Income Tax (Donations and Charitable Organizations Exemption) Regulations, 2024

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Contents

On 18th June 2024, the Cabinet Secretary for the National Treasury and Economic Planning gazetted the Income Tax (Donations and Charitable Organizations Exemptions) Regulations, 2024, replacing the 2007 regulations.

These new regulations provide comprehensive guidance for charitable organizations applying for tax exemptions from the Kenya Revenue Authority (KRA). They clarify the criteria for an organization to be recognized as charitable and outline the necessary procedures and documentation for tax exemption applications.

Charitable organizations with existing tax exemption certificates must comply with the new rules by 18th June 2025.

Read our detailed summary and comments on the key highlights of these regulations below.