Shared Content
The overall objective of the Policy is to create an enabling environment for the NGOs to operate effectively and efficiently in the social and economic transformation of the country. Specific objectives of the NGO policy are:
(i) To provide an operational definition of NGOs.
(ii) To provide a broad framework for legal and institutional arrangements to facilitate the operations of NGOs of Tanzania.
(iii) To put in place registration procedures that are transparent, decentralized and which will facilitate better coordination of NGOs while safeguarding the freedom of association.
(iv) To strengthen the relationship between the Government and the civil society.
(v) To enhance mechanisms for collaborative relations between NGOs, the Government, funding agencies and other stakeholders.
(vi) To facilitate mechanisms for Government support to NGOs.
(vii) To promote transparency, accountability and awareness among NGOs themselves, the Government, and other stakeholders.
(viii) To facilitate the exchange and flow of information on NGOs activities in order to maximize the utilization of resources and also share experiences or research findings.
An Act to provide for registration of Non-Governmental Organizations with a view to coordinate and regulate activities of Non-Governmental Organizations and to provide for related matters.
Nonprofit organizations are required to pay taxes and file returns as guided under the laws Previous studies and consultative discussions involving over 200 NGOs Directors, representatives from the Tanzania Revenue Authority (TRA) and the Ministry of Finance and Planning conducted at different occasions in 2019 highlighted various challenges faced by nonprofit organisations in complying with tax laws. This simplified guide intends to enhance knowledge and skills on the legal and administrative aspects to assist nonprofit organizations to become more compliant to the tax laws.
Taxation for nonprofit organisations in Tanzania is a guide on tax issues relevant for nonprofit organizations legally registered and operating in the country under different statutes. This guide: · explains basic requirements for registering with TRA as a taxpayer · explains the basic legal and practical details of relevant taxes, levies, duties and concessions applicable
The United Republic of Tanzania is comprised of two distinct jurisdictions: mainland Tanzania (previously Tanganyika) and The revolutionary Government of Zanzibar. The government of mainland Tanzania comprehensively restructured the legal system governing NPOs through the Written Laws (Miscellaneous Amendments) (No. 3) Act of 2019. Under the new system, the main form of NPO in mainland Tanzania is a “nongovernmental organization (NGO),” which is defined as an institution that is voluntary, self-governing, not-for-profit, apolitical, established (i.e., with regular meetings and rules of procedure); and operating for a public benefit purpose. Such purposes include enhancing economic, social or cultural development; protecting the environment; or advancing good governance, law and order, and human rights.
NGOs must adopt the standard NGO Constitution provided under NGO A-FORM No. 16, under the first schedule of the 2019 Regulations issued under the NGO Act (The NGO Act (Amendments) Regulations, 2019 Section 21)). Other forms of NPOs in mainland Tanzania include societies and trusts. However, the 2019 Amendments effectively require organizations engaging in activities that benefit the community or public (i.e., benefit those beyond the organization’s members) to register as NGOs (The Written Laws (Miscellaneous Amendments) (No. 3) Act, 2019 Section 29). Given this requirement, it is most likely that a US donor would provide a grant to an NGO. Thus, the sections of this Note devoted to mainland Tanzania will focus on explaining issues relevant to making an equivalency determination for the NGO legal form
