Skip to main content

Charitable Donations Regulations

The Income Tax (Charitable Donations) Regulations, 2007

In the Exercise of the powers conferred by Section 130 of the Income Tax Act, the Minister for Finance makes the following Regulations”-

Citation 

1. These Regulations may be cited as the Income Tax (Charitable Donations) Regulations, 2007, and shall be deemed to have come into force on 1st January, 2007.

Interpretation 

2. In these Regulations, unless the context otherwise requires:-
“approved project” means a project approved by the Minister;
"cash donation” includes a donation given in form of a cheque; and
"charitable organization” means a non-profit making organization established in Kenya and which -
  • (a) is of a public character; and 
  • (b) has been established for purposes of the relief of poverty or distress of the public, or advancement of education. 

Proof of donation

3. (1) A person who makes a claim for a donation to be allowed under section 15 (2) (w) of the Act shall provide proof of the donation to the Commissioner.
(2) The proof of the donation required in accordance with paragraph (1) shall be in form of a receipt issued and certified by the recipient of the donation and shall be accompanied by-
  • (a) a copy of the exemption certificate issued by the Commissioner to the charitable organisation, or the Minister’s approval of the project to which the donation is made; 
  • (b) a declaration from the donee that the donation shall be used exclusively for the objects of charity. 

Donations generally 

4. For the purposes of these regulations, donations made shall-
  • (a) be in cash and shall not be repayable or refundable to the donor under any circumstance; 
  • (b) not confer any direct or indirect benefit to the donor or any person associated to the donor; 
  • (c) under no circumstances be revoked once conferred upon a charitable organization, unless there is approval by the commissioner in which case the tax arising shall be due and payable.

Contents of receipt of proof 

5. The receipt produced as proof of a donation shall have the following details - 
  • (a) the full names and address of the donee; 
  • (b) the Personal Identification Number (PIN) of the donee; 
  • (c) date of donation; 
  • (d) purpose for which the donation was made; 
  • (e) amount of donation; 
Made on the 14th June 2007 AMOS KIMUNYA, Minister of Finance

Previous           Next