Learn more about how to exercise your freedom of association under the NGO Act, including how to register an NGO, the emerging legal obligations, and other concerns. The guide provides a basic understanding of the key issues under the law.
Learn more about how to exercise your freedom of association under the NGO Act, including how to register an NGO, the emerging legal obligations, and other concerns. The guide provides a basic understanding of the key issues under the law.
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The NGO Act defines an NGO as a legally constituted organization under the Act, which may be a private voluntary grouping of individuals or associations established to provide voluntary services to the community or any part, but not-for-profit or commercial purposes. Generally speaking, any form of not-for-profit organization incorporated or established under the Act will be considered an NGO.
The law recognises four types of organisations in Uganda. These include indigenous organisations (wholly controlled by Ugandan citizens), regional organisations (partially or wholly controlled by citizens of the East African Communities), continental organisations (partially or wholly controlled by citizens of other African countries), foreign organisations, and international organisations.
Any person or group of persons or organisations intending to start an NGO must first draft the Memorandum and Articles of Association of the organisation. Once that is ready, you will be required to fill out the company forms for a company limited by guarantee, reserve a name at the Uganda Registration Services Bureau (URSB), and file the application for incorporation.
After obtaining the incorporation certificate, you will be required to process the documents listed in the checklist for NGO registration and issuance of an NGO permit and submit the application at the NGO Bureau.
After obtaining the NGO registration certificate and the permit, the law requires you to register the organisation with the Uganda Revenue Authority (URA) to obtain a Tax Identification Number (TIN) for tax compliance. You are further required to register the organisation as a data collector, data processor, and data controller, with the Personal Data Protection Office (PDPO).
If all the paperwork is available, incorporating the company at the URSB normally takes about a day or two. NGO registration process takes much longer – an average of three to five months. Registration with URA is usually completed within hours, and PDPO registration may take about one week.
Where the Bureau refuses to register an organization, an aggrieved party can challenge the decision not to be registered by filing a case with the NGO Adjudication Committee or to Court to challenge the decision of the Bureau.