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Uganda Act or statute

Parliament of Uganda

Non-Governmental Organisations Act

States the object of the Act: to establish an administrative and regulatory framework for organisations and to promote governance, transparency, cooperation, capacity strengthening, self‐regulation, an enabling…

Jurisdiction
Uganda
Structure
54 provisions
Citation
Chapter 109
Dates
As at 31 Dec 2023
More statute details
Dates
As at 31 Dec 2023

Source attribution: Source: Uganda Legal Information Institute

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Official source

01

Purpose and legislative effect

“States the object of the Act: to establish an administrative and regulatory framework for organisations and to promote governance, transparency, cooperation, capacity strengthening, self‐regulation, an enabling environment, a strengthened Bureau, and a voluntary, non‐partisan charity culture relevant to Uganda.”

States the object of the Act: to establish an administrative and regulatory framework for organisations and to promote governance, transparency, cooperation, capacity strengthening, self‑regulation, an enabling environment, a strengthened Bureau, and a voluntary, non‑partisan charity culture relevant to Uganda. This section provides definitions of terms used in the Act (for example, Board, Bureau, Community Based Organisation, permit, register and others). Establishes the National Bureau for Non-Governmental Organisations named "The Bureau", grants it corporate status and seal, gives it power to sue and be sued, and permits it to acquire and manage property, enter contracts, and do other lawful acts in connection with its functions under the Act. The Bureau's functions include advising the Minister, issuing policy guidelines and monitoring arrangements, establishing branch offices, recommending on employment of non-citizens and tax exemptions, coordinating consultative platforms, maintaining a register, considering permits, and performing other functions directed by the Minister. The Bureau has powers to summon, discipline and take specified actions against organisations, and must give an organisation an opportunity to be heard before taking action.

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Preliminary - Object of Act

States the object of the Act: to establish an administrative and regulatory framework for organisations and to promote governance, transparency, cooperation, capacity strengthening, self‐regulation, an enabling environment, a strengthened Bureau, and a…

Section 1

Financial and other matters - Accounts

The Board must prepare and submit each financial year's statement of accounts; the Executive Director must keep proper books and records of the Bureau's transactions.

Section 24

Miscellaneous - Assistance to Bureau

All ministries, departments and government agencies must provide the Bureau with all necessary assistance to give full effect to the Act.

Section 41

Miscellaneous - Regulations

The Minister may, after consultation with the Bureau, make regulations to give effect to this Act.

Section 54

04

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Source record from ulii.org · As at 31 Dec 2023

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Showing 54 of 54 provisions

Provision 45Offence 4Interpretation 3Commencement

Part I

Preliminary

§ 1Preliminary - Object of ActProvision

States the object of the Act: to establish an administrative and regulatory framework for organisations and to promote governance, transparency, cooperation, capacity strengthening, self‑regulation, an enabling environment, a strengthened Bureau, and a voluntary, non‑partisan charity culture relevant to Uganda.

Section Object of Act Section The object of this Act is to— establish an administrative and regulatory framework within which orgainsations can conduct their affairs; promote and require organisations to maintain high standards of governance, transparency and accountability; promote a spirit of cooperation, mutual partnership and shared responsibility between the organisations sector, the Ministries, departments and agencies of Government and other stakeholders dealing with organisations; provide for the development of strong organisations and to facilitate the formation and effective function of organisations for public benefit purposes; promote and strengthen the capacity of the organisations sector that is sustainable and able to deliver services professionally; promote the development of self-regulation among organisations; provide an enabling environment for the organisations sector; strengthen the capacity of the Bureau ; and promote and develop a charity culture that is voluntary, non­partisan and relevant to the needs and aspirations of the people of Uganda.
Section 1Verify source
§ 2Preliminary - InterpretationInterpretation

This section provides definitions of terms used in the Act (for example, Board, Bureau, Community Based Organisation, permit, register and others).

Section Interpretation Section In this Act, unless the context otherwise requires— “ Board ” means the Board of Directors established under section 7 ; “ Bureau ” means the National Bureau of Non-Governmental Organisations established by section 3 ; “ CBOs ” means Community Based Organisations; “ Chairperson ” means the Chairperson of the Board appointed under section 7 ; “ Community Based Organisation ” means an organisation operating at a subcounty level and below whose objectives is to promote and advance the wellbeing of the members of the community; “ continental organisation ” means an organisation that has its original incorporation in any African country, other than the Partner States of the East African Community, and is partially or wholly controlled by citizens of one or more African countries, other than the citizens of the Partner State of the East African Community, and is operating in Uganda under the authority of a permit issued by the Bureau ; “ currency point ” has the value assigned to it in Schedule 1 to this Act; “dissolution” means the cessation of operations of an organisation , voluntarily or by order of the court; “ District Monitoring Committee ” means a District Non-Govemmental Organisations Monitoring Committee; “ emergency situation ” means a situation of a serious nature that develops suddenly and unexpectedly and poses an immediate risk to health, life, property or the environment; “ Executive Director ” means the Executive Director of the Bureau appointed under section 14 ; “ foreign organisation ” means an organisation that does not have original incorporation in any country, and is partially or wholly controlled by citizens of other countries, other than the citizens of the Partner States of the East African Community, and is operating in Uganda under the authority of a permit issued by the Bureau ; “ indigenous organisation ” means an organisation that is wholly controlled by Ugandan citizens; “ international organisation ” means an organisation that has its original incorporation in a country, other than a Partner State of the East African Community and is partially or wholly controlled by citizens of one or more countries, other than the citizens of the Partner States of the East African Community, and is operating in Uganda under the authority of a permit issued by the Bureau ; “ Minister ” means the Minister responsible for internal affairs; “ organisation ” means a legally constituted non-governmental organisation under this 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; “ permit ” means a permit issued by the Board under section 29 , granting permission to an organisation to operate; “ regional organisation ” means an organisation incorporated in one or more of the Partner States of the East African Community, and which is partially or wholly controlled by citizens of one or more of the Partner States of the East African Community, and which is operating in Uganda under the authority of a permit issued by the Bureau ; “ register ” means a record of all organisations registered under the Act that is maintained by the Bureau in both electronic and hard copy; and “ Subcounty Monitoring Committee ” means a Subcounty Non-Govemmental Organisations Monitoring Committee.
Section 2Verify source

Part II

National Bureau for Non-Governmental Organisations

§ 3National Bureau for Non-Governmental Organisations - Establishment of National Bureau for Non-Governmental OrganisationsProvision

Establishes the National Bureau for Non-Governmental Organisations named "The Bureau", grants it corporate status and seal, gives it power to sue and be sued, and permits it to acquire and manage property, enter contracts, and do other lawful acts in connection with its functions under the Act.

Section Establishment of National Bureau for Non-Governmental Organisations Section The Bureau may for, and in connection with its functions under this Act— There is established the National Bureau for Non-Governmental Organisations. The Bureau shall be a body corporate with perpetual succession and a common seal and shall have power to sue and be sued in its corporate name. purchase, acquire, hold, manage and dispose of any movable and immovable property; enter into any contract or other transaction it may deem expedient; and do all acts and things as a body corporate may lawfully do.
Section 3Verify source
§ 4National Bureau for Non-Governmental Organisations - Functions of BureauProvision

The Bureau's functions include advising the Minister, issuing policy guidelines and monitoring arrangements, establishing branch offices, recommending on employment of non-citizens and tax exemptions, coordinating consultative platforms, maintaining a register, considering permits, and performing other functions directed by the Minister.

Section Functions of Bureau Section The functions of the Bureau are— to advise the Minister on the policy relating to the operations of organisations; to formulate, develop and issue policy guidelines for District Monitoring Committees and Subcounty Monitoring Committees for the effective and efficient monitoring of the operations of the organisations; to establish branch offices of the Bureau ; to formulate and develop policy guidelines for District Monitoring Committees, Subcounty Monitoring Committees, and CBOs ; to make recommendations to the relevant authorities with regard to employment of non-citizens by an organisation , on whether an organisation may be exempted from taxes and duties or be accorded any other privileges or immunities; to coordinate the establishment and functions of a National Non-Governmental Organisations consultative and dialogue platform; to establish and maintain a register of organisations; to consider applications for issue and renewal of permits; and to perform any other function under this Act or as may be directed in writing by the Minister .
Section 4Verify source
§ 5National Bureau for Non-Governmental Organisations - Powers of BureauProvision

The Bureau has powers to summon, discipline and take specified actions against organisations, and must give an organisation an opportunity to be heard before taking action.

Section Powers of Bureau Section The Bureau shall have power— to summon and discipline organisations by either— to co-opt technical officers to deal with specific issues; warning the organisation ; suspending the permit of the organisation ; exposing the affected organisation to the public; blacklisting the organisation ; or revocation of an organisation ’s permit ; and to charge fees for any services performed by the Bureau . The Bureau shall before taking any action against an organisation under subsection (1) , give the organisation the opportunity to be heard.
Section 5Verify source
§ 6National Bureau for Non-Governmental Organisations - Common seal of BureauProvision

The Bureau must have a common seal kept in the custody of the Executive Director; the affixing of that seal must be authenticated by the signature of the Executive Director.

Section Common seal of Bureau Section The Bureau shall have a common seal which shall be kept in the custody of the Executive Director . The affixing of the common seal of the Bureau shall be authenticated by the signature of the Executive Director . Every document purporting to be an instrument issued by the Bureau , sealed with the official seal of the Bureau , and is authenticated in the manner provided by this section, shall be received and deemed to be such an instrument without further proof unless the contrary is shown.
Section 6Verify source

Part III

Board of directors

§ 10Board of directors - Meetings of BoardProvision

Board meetings must be conducted in accordance with Schedule 2 to this Act.

Section Meetings of Board Section The meetings of the Board shall be conducted in accordance with Schedule 2 to this Act.
Section 10Verify source
§ 11Board of directors - Remuneration of members of BoardProvision

The chairperson, vice chairperson and members of the Board are entitled to be paid such remuneration as the Minister may determine in consultation with the Minister responsible for finance.

Section Remuneration of members of Board Section The chairperson, vice chairperson and members of the Board shall be paid such remuneration as the Minister may, in consultation with the Minister responsible for finance, determine.
Section 11Verify source
§ 7Board of directors - Board of directorsOffence

The Bureau is governed by a board of directors whose members are appointed by the Minister with Cabinet approval; members must meet specified qualifications and composition requirements; the Minister may remove or replace members on listed grounds.

Section Board of directors Section The Board shall consist of— A member of the Board shall— A member of the Board may resign his or her office by writing to the Minister or may be removed from office by the Minister on any of the following grounds— The Bureau shall be governed by a board of directors. a chairperson; a vice chairperson; two representatives from the non-governmental organisations sector in Uganda; and three other persons. The members of the Board shall be appointed by the Minister with the approval of Cabinet. A member of the Board shall have proven experience of at least ten years in the relevant field. At least one-third of the members of the Board shall be female. be a citizen of Uganda; and be of high moral character and proven integrity. inability to perform the functions of his or her office arising out of physical or mental incapacity; incompetence; conflict of interest; is convicted of a criminal offence in respect of which a penalty of imprisonment of one year or more is imposed without the option of a fine; is adjudged bankrupt; abuse of office; or failure to attend four consecutive meetings of the Board without prior permission of the chairperson, or absence from Uganda for more than twelve months. Where a member of the Board dies, resigns or for any reason ceases to be a member, the Minister may appoint another person to take the place of that member, and the person appointed, shall hold office until the expiration of the term of the member in whose place he or she was appointed.
Section 7Verify source
§ 8Board of directors - Tenure of office of members of BoardProvision

A member of the Board must hold office for three years and may be re-appointed for one further term.

Section Tenure of office of members of Board Section A member of the Board shall hold office for a period of three years and is eligible for re-appointment for one further term.
Section 8Verify source
§ 9Board of directors - Functions of BoardProvision

The Board must perform specified governance functions for the Bureau, including oversight, approving plans and budgets, appointing staff, and setting personnel and financial procedures.

Section Functions of Board Section The Board is responsible for— overseeing implementation of the Bureau ’s policies and programmes in the organisations sector; reviewing and approving strategic plans of the Bureau ; reviewing and approving the annual plans and budget of the Bureau ; approving the annual reports and accounts of the Bureau ; establishing and approving rules and procedures for proper financial management and accountability of the Bureau ; determining and reviewing the structure and staffing levels; appointing staff of the Bureau ; establishing and approving rules and procedures for appointment, discipline, termination of services and general personnel matters; determining and reviewing terms and conditions of service of staff of the Bureau ; and performing such other functions as may be prescribed by law.
Section 9Verify source

Part IV

Committees and subcommittees of Board

§ 12Committees and subcommittees of Board - Committees and subcommitteesProvision

The Board may establish committees and subcommittees; committees may include Board members or staff; the Board may assign functions to them with conditions; committee decisions require Board confirmation before implementation; committee members must disclose conflicts of interest.

Section Committees and subcommittees Section The Board may establish committees and subcommittees for the efficient performance of their functions under this Act. A committee or subcommittee established under this section may comprise members of the Board or members of the staff or both. The Board may assign to any committee or subcommittee established under this section, functions subject to conditions and restrictions as the Board may determine. A decision of the committee or subcommittee shall be subject to confirmation by the Board before being implemented. A member of a committee or subcommittee shall disclose conflict of interest.
Section 12Verify source
§ 13Committees and subcommittees of Board - Procedure of committees and subcommitteesProvision

The Board must prescribe the procedure of committees or subcommittees established under section 12, except as expressly provided under this Act.

Section Procedure of committees and subcommittees Section Except as expressly provided under this Act, the procedure of committees or subcommittees established under section 12 shall be prescribed by the Board .
Section 13Verify source

Part IX

Self-regulation, administrative and reporting obligations

§ 34Self-regulation, administrative and reporting obligations - Interpretation of PartInterpretation

Defines "self-regulatory body" and "self-regulatory mechanism" for the Part.

Section Interpretation of Part Section For purposes of this Part— “ self-regulatory body ” refers to a body set up by registered organisations that have come together and agreed that the body exercises some degree of regulatory authority over them upon consenting or resolving that they would abide by a set code of conduct, rules and procedures; and “ self-regulatory mechanism ” means self-regulatory tools, rules and standards that organisations adopt to govern them in an agreed set up.
Section 34Verify source
§ 35Self-regulation, administrative and reporting obligations - Formation of self-regulatory bodyProvision

Two or more organisations may form a self-regulatory body; a self-regulatory body must be registered with the Bureau, must have its code of conduct adopted by a special meeting attended by not less than three quarters of voting members present, and must adopt its own structure, rules and procedures for administration.

Section Formation of self-regulatory body Section An application for registration under this section shall be accompanied by— Two or more organisations may form a self-regulating body. A self-regulatory body shall be registered with the Bureau . the resolution of each of the organisations forming the self-regulatory body stating its willingness to be part of the self-regulatory body ; the code of conduct of the self-regulatory body ; and any other information that the Bureau may reasonably require. The code of conduct of a self-regulatory body shall be adopted by a special meeting of the policy making organ of the self-regulating body, attended by not less than three quarters of the voting members present. A self-regulatory body under this section shall adopt its own structure, rules and procedure for the efficient administration of its activities.
Section 35Verify source
§ 36Self-regulation, administrative and reporting obligations - Self-regulatory mechanismProvision

A self-regulatory body that has established a self-regulatory mechanism must inform the Bureau of its existence and mode of operations.

Section Self-regulatory mechanism Section A self-regulatory body that has established a self-regulatory mechanism shall inform the Bureau of its existence and mode of operations.
Section 36Verify source
§ 37Self-regulation, administrative and reporting obligations - Annual returns, estimates and furnishing of informationProvision

Organisations (including Community Based Organisations) must prepare accounting records and financial statements and submit specified annual returns, reports, estimates and information to the Bureau and local monitoring committees as required.

Section Annual returns, estimates and furnishing of information Section An organisation shall, in accordance with the generally accepted standards of accounting practice— An organisation shall within two months after drawing up its financial statements, submit to the Bureau a report stating whether or not— An organisation shall— A Community Based Organisation shall— keep accounting records of its income, expenditure, assets and liabilities; and within six months after the end of its financial year, draw up financial statements. the accounting policies of the organisation are appropriate and have been appropriately applied in the preparation of the financial statements; and the organisation has complied with the provisions of this Act and of its constitution which relate to financial matters. submit to the Bureau annual returns and a report of the audited books of accounts by a certified auditor; declare and submit to the District Technical Planning Committee, the District Monitoring Committee and Subcounty Monitoring Committee of the area in which it operates, estimates of its income and expenditure, budget, work plan, information on funds received and the sources of funds; and submit to the Bureau , District Monitoring Committee and Subcounty Monitoring Committee in the area of operation, any other information that may be required. submit to the Subcounty Monitoring Committee in the area of operation, annual returns and a report of the audited books of accounts by a certified auditor; declare and submit to the Subcounty Monitoring Committee its budget, work plan, information on funds received and the sources of funds; and submit to the Subcounty Monitoring Committee , any other information that may be required.
Section 37Verify source

Part V

Management and staff of bureau

§ 14Management and staff of bureau - Executive DirectorProvision

The Executive Director is to be appointed by the Minister on the recommendation of the Board for four years (eligible for one re-appointment) and must be of high moral character with specified qualifications; the Executive Director is the chief executive responsible for multiple functions and is an ex‑officio Board member; the Minister may remove the Executive Director on the Board's recommendation for listed grounds.

Section Executive Director Section The Executive Director shall be a person of high moral character and proven integrity, with the relevant qualifications and experience in any of the following fields— The Executive Director shall be the chief executive officer of the Bureau and shall be subject to the general supervision and control of the Board , and shall be responsible for— The Minister may, on recommendation of the Board , remove the Executive Director from office for— There shall be an Executive Director of the Bureau who will be appointed by the Minister on the recommendation of the Board for a period of four years, eligible for re-appointment for one further term on terms and conditions specified in the instrument of appointment. public administration and management; law; economics; or any other applicable qualification. The Executive Director shall be an ex-officio member of the Board . the day to day operations of the Bureau ; the management of the funds of the Bureau ; the administration and management of the property of the Bureau ; the supervision and control of the officers and other staff of the Bureau ; keeping a register of registered organisations; implementing the decisions of the Board ; reporting to the Board on the operations of the Bureau ; certifying documents upon payment of the prescribed fee; and performing any other functions assigned to him or her by the Board . inability to perform the functions of that office due to infirmity of mind or body; misbehaviour or misconduct; incompetence; or is declared bankrupt.
Section 14Verify source
§ 15Management and staff of bureau - Secretary to BureauProvision

The Secretary to the Bureau must perform functions directed by the Executive Director; is appointed by the Board for four years (eligible for one re-appointment); must act as Principal Legal Adviser; arrange Board meeting business, take minutes, keep records; report to the Executive Director; and possess relevant professional qualifications.

Section Secretary to Bureau Section The Secretary to the Bureau shall perform such functions as the Executive Director may direct and in addition, shall be responsible for— There shall be a Secretary to the Bureau who shall be appointed by the Board for a period of four years and is eligible for re-appointment for one further term on terms and conditions specified in the instrument of appointment. The Secretary to the Bureau shall be the Principal Legal adviser to the Board and Bureau . arranging the business at meetings of the Board ; taking the minutes of the meetings of the Board ; and keeping the records of the decisions and other policy records of the Board . In the performance of his or her duties, the Secretary shall report to the Executive Director . The Secretary to the Bureau shall possess the relevant professional qualifications.
Section 15Verify source
§ 16Management and staff of bureau - Other staffProvision

The Board may employ officers and employees, set their terms, pay salaries and retirement benefits, require pension contributions, accept seconded public officers, and delegate powers.

Section Other staff Section The Board may employ officers and employees as may be necessary for the proper and efficient discharge of the objects and functions of the Bureau . The officers and employees appointed under this section shall hold office on terms and conditions determined by the Board . Without prejudice to the general effect of subsection (2) , the Board may provide for payment to its officers and employees of salaries, allowances, pensions, gratuities or other retirement benefits and may require them to contribute to any pension, provident fund or superannuation scheme. A public officer may be seconded to the service of the Bureau or may otherwise give assistance to the Bureau . The Board may, subject to any conditions and restrictions, delegate any of its powers under subsection (1) to a committee of the Board, the executive director or any employee of the Bureau.
Section 16Verify source

Part VI

Branch offices of Bureau and District and Subcounty Non-governmental organisation monitoring Committees

§ 17Branch offices of Bureau and District and Subcounty Non-governmental organisation monitoring Committees - Branch offices of BureauProvision

Branch offices of the Bureau must supervise District Monitoring Committees, maintain a regional register of registered organisations and CBOs, and perform any other functions the Bureau deems fit to give effect to the Act.

Section Branch offices of Bureau Section The functions of branch offices of the Bureau are— There is established branch offices of the Bureau . to supervise District Monitoring Committees; to maintain a register of the registered organisations and CBOs within the region; and to perform any other function that the Bureau shall deem fit and necessary for purposes of giving effect to this Act.
Section 17Verify source
§ 18Branch offices of Bureau and District and Subcounty Non-governmental organisation monitoring Committees - District Non-Governmental Organisations Monitoring CommitteeProvision

Establishes a District Monitoring Committee in each district, specifies its membership and functions, allows the committee to co-opt technical officers, and requires community based organisations to register with the District Monitoring Committees.

Section District Non-Governmental Organisations Monitoring Committee Section The District Monitoring Committee shall comprise of— The functions of the District Monitoring Committee are— There is established a district monitoring committee in each district. the Chief Administrative Officer who shall be the chairperson of the committee; the District Community Development Officer who shall be secretary to the committee; the District Health Officer; the District Internal Security Officer; a representative of organisations in the district; the District Education Officer; and the Secretary for gender and community services. The committee may co-opt technical officers to deal with specific issues. to consider applications for registration by CBOs ; to keep and update the register of CBOs ; to monitor and supervise Subcounty Monitoring Committees; to recommend organisations to the Bureau for registration; to advise the district councils on matters of registration and monitoring of organisations; to monitor and provide information to the Bureau regarding activities and performance of organisations in the district; to guide and monitor CBOs in the provision of their services; and to implement policy guidelines for CBOs . A community based organisation shall be required to register with the District Monitoring Committees.
Section 18Verify source
§ 19Branch offices of Bureau and District and Subcounty Non-governmental organisation monitoring Committees - Subcounty Non-Governmental Organisations Monitoring CommitteeProvision

Creates a Subcounty Monitoring Committee, lists its membership (Senior Assistant Secretary as Chairperson; Subcounty Community Development Officer as Secretary; subcounty health inspector; Gombolola Internal Security Officer (GISO); and a representative of organisations) and enumerates the committee’s functions including recommending CBOs for registration, advising the District Monitoring Committee, providing guidelines to CBOs, monitoring and reporting on organisations, and performing other functions the Bureau deems necessary.

Section Subcounty Non-Governmental Organisations Monitoring Committee Section The Subcounty Monitoring Committee shall comprise of— The functions of the Subcounty Monitoring Committee are— There is established a subcounty monitoring committee in every subcounty in Uganda. the Senior Assistant Secretary who shall be the Chairperson of the committee; subcounty Community Development Officer of the subcounty who shall be secretary to the committee; the subcounty health inspector; the Gombolola Internal Security Officer (GISO); and a representative of organisations in the subcounty. to recommend CBOs to the District Monitoring Committee for registration; to advise the District Monitoring Committee on matters of organisations and CBOs in the subcounty; to provide the CBOs in the subcounty with guidelines to enable them effectively participate in the implementation, monitoring and evaluation of programmes; to monitor and provide information on activities of the organisations in the subcounty to the District Monitoring Committee ; to report to the District Monitoring Committee on matters of the organisations in the subcounty; and to perform any other function that the Bureau shall deem necessary for purposes of giving effect to this Act.
Section 19Verify source

Part VII

Financial and other matters

§ 20Financial and other matters - Funds of BureauProvision

All non-tax revenue raised by the Bureau must be remitted to the Consolidated Fund; the Bureau must comply at all times with the Public Finance Management Act.

Section Funds of Bureau Section The funds of the Bureau shall consist of money appropriated by Parliament for the purposes of the Bureau . All non-tax revenue raised by the Bureau shall be remitted to the Consolidated Fund. The Bureau shall at all times comply with the Public Finance Management Act.
Section 20Verify source
§ 21Financial and other matters - EstimatesProvision

The Executive Director must prepare and submit the Bureau's estimates for the next financial year to the Board within three months before year-end; the Board must submit the Board‑approved income and expenditure estimates to Parliament within two months of receipt.

Section Estimates Section The Executive Director shall, within three months before the end of each financial year, cause to be prepared and submitted to the Board for its approval, estimates of the expenditure of the Bureau for the next financial year. The Board shall within two months after receipt of the estimates referred to in subsection (1) cause to be submitted to Parliament for approval the estimates of income and expenditures approved by the Board.
Section 21Verify source
§ 22Financial and other matters - Power to open and operate bank accountsProvision

The Bureau must, with the authority of the Accountant General, open and maintain bank accounts necessary to perform its functions.

Section Power to open and operate bank accounts Section The Bureau shall, with the authority of the Accountant General, open and maintain such bank accounts as are necessary for the performance of its functions.
Section 22Verify source
§ 23Financial and other matters - Financial yearProvision

The Bureau's financial year is the twelve-month period from 1 July to 30 June of the following year.

Section Financial year Section The financial year of the Bureau shall be the period of twelve months commencing on the 1st day of July and ending on the 30th day of June of the following year.
Section 23Verify source
§ 24Financial and other matters - AccountsProvision

The Board must prepare and submit each financial year's statement of accounts; the Executive Director must keep proper books and records of the Bureau's transactions.

Section Accounts Section The Board shall cause to be prepared and submitted to the Minister and Secretary to the Treasury in respect of each financial year, a statement of accounts which shall include— The Executive Director shall cause to be kept, proper books of accounts and records of the transactions of the Bureau . a balance sheet, statement of income and expenditure and a statement of surplus or deficit; and any other information in respect of the financial affairs of the Bureau as the Minister responsible for finance may, in writing require.
Section 24Verify source
§ 25Financial and other matters - AuditProvision

The Auditor General (or an appointed auditor) must audit the Bureau's accounts annually; the Bureau must submit accounts for audit within four months after year-end; the Auditor General has access to records and is entitled to information; the Auditor General must deliver audited accounts and a report within four months of receipt.

Section Audit Section The Auditor General or an auditor appointed by the Auditor General shall, in each financial year, audit the accounts of the Bureau . The Bureau shall ensure that within four months after the end of each financial year, a statement of accounts under section 24 is submitted for auditing to the Auditor General or an auditor appointed by the Auditor General. The Auditor General or an auditor appointed by the Auditor General shall have access to all books of accounts, vouchers and other financial records of the Bureau , and is entitled to any information and Explanation required in relation to those records. The Auditor General or an auditor appointed by the Auditor General shall, within four months after receipt of the statement of accounts, under subsection (2) deliver to the Bureau a copy of the audited accounts together with a report on the accounts.
Section 25Verify source
§ 26Financial and other matters - Annual reportProvision

The Board must submit the Bureau's annual report to the Minister within three months after the end of each financial year; the Minister must submit that report to Cabinet within one month of receipt.

Section Annual report Section The Board shall, within three months after the end of each financial year submit to the Minister the annual report of the activities of the Bureau . The Minister shall, within one month after the receipt of the annual report from the Bureau , submit the report to Cabinet.
Section 26Verify source

Part VIII

Registration and incorporation of non-governmental organisations

§ 27Registration and incorporation of non-governmental organisations - Registration of organisations with BureauProvision

Persons or groups incorporated as organisations must register with the Bureau; the Bureau must register organisations upon compliance with subsection (2); registered organisations remain registered until deregistration, cancellation or winding up.

Section Registration of organisations with Bureau Section An application made under subsection (1) shall be accompanied by— An organisation that has been registered remains registered until— Any person or group of persons incorporated as an organisation shall register with the Bureau . evidence of statements made in the application as the Minister may prescribe by regulations; a certificate of incorporation; a copy of the organisation ’s constitution; and evidence of payment of the prescribed fee. Upon compliance with the requirements of subsection (2) , the Bureau shall register the organisation. its registration is cancelled in terms of this Act; the organisation is voluntarily deregistered; or the organisation is wound up or dissolved.
Section 27Verify source
§ 28Registration and incorporation of non-governmental organisations - Refusal to registerProvision

An organisation must not be registered under the Act if its objectives contravene Ugandan law, the application fails to comply with the Act's requirements, or the applicant gave false or misleading material information; if the Bureau refuses registration it must inform the applicant in writing of the reasons within thirty days.

Section Refusal to register Section An organisation shall not be registered under this Act— where the objectives of the organisation as specified in its constitution are in contravention of the laws of Uganda; where the application for registration does not comply with the requirements of this Act; or where the applicant has given false or misleading information in any material particular. Where the Bureau refuses to register an organisation under subsection (1) , the Bureau shall inform the applicant in writing of the reasons for the refusal within thirty days.
Section 28Verify source
§ 29Registration and incorporation of non-governmental organisations - Application and issue of permitInterpretation

Organisations must apply to the Bureau and may not operate in Uganda without a valid permit; the Bureau must (within forty-five days) issue permits and may issue them for up to five years; applications must be in the form prescribed by the Minister and accompanied by the prescribed fee.

Section Application and issue of permit Section An application made under this section shall specify— An organisation shall not operate in Uganda without a valid permit issued by the Bureau . Subsection (1) shall apply to organisations incorporated or registered under the Companies Act or Trustees Incorporation Act and those that fall within the definition of organisation under section 2 of this Act. An organisation shall apply to the Bureau for a permit , and the bureau shall, within forty-five days issue a permit subject to conditions or directions stipulated by this Act. An application made under this section shall be in a form as the Minister may by regulations prescribe. the operations of the organisation ; the areas where the organisation may carry out its activities; staffing of the organisation ; geographical area of coverage of the organisation ; location of the organisation ’s headquarters; and date of expiry of the previous permit . An application made under subsection (2) shall be accompanied by evidence of payment of the prescribed fee. Subject to the provisions of this section, the Bureau may issue an organisation with a permit to operate for a period not exceeding five years at a time.
Section 29Verify source
§ 30Registration and incorporation of non-governmental organisations - Renewal of permitProvision

Organisations must apply to renew their permit within six months before expiry; renewals must comply with section 29(4); the Bureau renews if satisfied; organisations changing conditions must apply for review; operating after expiry without renewal incurs monthly fines.

Section Renewal of permit Section Subject to section 29 , an organisation shall apply for renewal of a permit within six months before the expiry of its permit. An organisation applying for renewal of a permit will comply with subsection (4) of section 29 . The Bureau shall renew a permit if it is satisfied that the organisation has complied with the requirements of the permit and this Act. An organisation that wishes to change the conditions of the permit , or the area of focus or the geographical area of focus shall apply to the Bureau to have its permit reviewed. The Bureau may review and renew the permit for an organisation applying under subsection (4) . An organisation whose permit expires, but continues to operate without renewal of its permit will be fined ten currency points in case of Community Based Organisation and one hundred currency points for any other organisation , for every month of operation in default of renewal of the permit .
Section 30Verify source
§ 31Registration and incorporation of non-governmental organisations - Grounds for revocation of permitProvision

The Bureau may revoke an organisation's permit for failing to follow its constitution or permit conditions; before revoking it must give written notice and request the permit holder to show cause within thirty days, must inform the holder of reasons if it revokes, and the organisation may re-apply subject to grant conditions.

Section Grounds for revocation of permit Section The Bureau may revoke the permit of an organisation if— the organisation does not operate in accordance with its constitution; or the organisation contravenes any of the conditions or directions specified in the permit . Before the Bureau revokes a permit under this section, it shall within thirty days from the date of notice in writing request the holder of the permit to show cause why the permit should not be revoked. Where the Bureau revokes a permit under this section, it shall inform, in writing, the holder of the permit of the reason why the permit has been revoked. Where the Bureau revokes a permit of an organisation under this section, the organisation shall, subject to the conditions for grant of a permit under this Act, be allowed to re-apply for a permit .
Section 31Verify source
§ 32Registration and incorporation of non-governmental organisations - Registration of organisations incorporated outside UgandaProvision

Organisations incorporated outside Uganda that intend to operate in Uganda must apply to the Bureau for registration and a permit, submitting the prescribed fee and certified incorporation and constitutional documents; the Bureau may register and issue a permit subject to subsection (2).

Section Registration of organisations incorporated outside Uganda Section An application made under subsection (1) shall be— Any organisation incorporated outside Uganda which intends to operate in Uganda shall apply to the Bureau to be registered and issued with a permit . accompanied by the prescribed fee; a certified copy of certificate of incorporation from the country of incorporation; and a certified copy of its constitution, or charter or documents governing the organisation . Subject to fulfilment of the requirements under subsection (2) , the Bureau may proceed to register and issue a permit to such an organisation.
Section 32Verify source
§ 33Registration and incorporation of non-governmental organisations - Exemption of organisationsProvision

The Minister may exempt an organisation in an emergency (with Bureau consultation) and must issue a provisional permit for up to six months; exemptions do not include payment of prescribed fees.

Section Exemption of organisations Section The Minister may in an emergency situation , and in consultation with the Bureau , exempt an organisation from the requirements of registration and issue of a permit . Any exemption made under subsection (1) shall not include payment of prescribed fees. Subject to subsection (1) , the Minister shall issue a provisional permit for the exempted organisation to operate for a period not more than six months.
Section 33Verify source

Part X

Offences and penalties

§ 38Offences and penalties - Offences and penaltiesOffence

Persons or organisations who fail to produce required documents, give false or incomplete information, operate contrary to permit conditions, or engage in prohibited activities commit an offence and on conviction face a fine up to seventy-two currency points, or imprisonment up to three years, or both; continuing offences may incur a further fine up to fifteen currency points per day.

Section Offences and penalties Section An organisation or a person commits an offence that— on being required to do so, fails or refuses to produce to the Bureau a certificate, permit , constitution, charter or other relevant document or information relevant for the purposes of this Act; knowingly gives false or incomplete information for the purpose of obtaining a permit or other requirement; operates contrary to the conditions or directions specified in its permit ; or engages in any activity that is prohibited by this Act. Any person who contravenes subsection (1) commits an offence and is liable, on conviction, to a fine not exceeding seventy-two currency points or to imprisonment for a term not exceeding three years, or both, and in the case of a continuing offence, to a further fine not exceeding fifteen currency points for each day during which the offence continues after conviction.
Section 38Verify source

Part XI

Miscellaneous

§ 39Miscellaneous - InspectionOffence

Inspectors may enter and inspect organisations at reasonable times, request information, investigate and (subject to the DPP) prosecute; the Bureau may designate inspectors who must be published in the Gazette; inspections require at least three days' prior notice and 'reasonable time' is 8:00a.m.–5:00p.m. on working days; certain refusals, false statements or denial of access are prohibited.

Section Inspection Section A person who— An inspector may, at any reasonable time, inspect the premises of an organisation and may request for any information that appears to the inspector necessary for purposes of giving effect to this Act. An inspector may investigate any matter for the purpose of ensuring compliance with this Act and may, subject to the power of the Director of Public Prosecutions under Article 120 of the Constitution, prosecute any person for an offence alleged to be committed under this Act. Subject to the provisions of this section, the Bureau may designate from among its officers such number of inspectors as are necessary for carrying out the purposes of this section. A person designated as inspector, shall be published in the Gazette . Notwithstanding the powers given to an inspector under this section, no inspection shall be done without prior notice of at least three days being given to an organisation stating the time and purpose of the inspection. For purposes of this section, reasonable time refers to the hours of 8:00a.m. to 5:00p.m. on working days. without lawful excuse denies an inspector access to any property, books of accounts, records, returns, document or information requested for under this section; knowingly presents to the inspector a false or fabricated document or makes a false statement with intent to deceive or mislead the inspector; or without reasonable excuse, refuses or fails to comply with any order or direction of the inspector,
Section 39Verify source
§ 40Miscellaneous - Protection from liabilityProvision

A member of the Board, an officer or an employee of the Bureau or a person acting on the directions of the Bureau is not personally liable for acts or omissions done in good faith in the exercise of the functions of the Bureau.

Section Protection from liability Section A member of the Board , an officer or an employee of the Bureau or a person acting on the directions of the Bureau is not personally liable for any act or omission done or omitted to be done in good faith in the exercise of the functions of the Bureau .
Section 40Verify source
§ 41Miscellaneous - Assistance to BureauProvision

All ministries, departments and government agencies must provide the Bureau with all necessary assistance to give full effect to the Act.

Section Assistance to Bureau Section All Ministries, departments and agencies of Government shall afford the Bureau all necessary assistance for purposes of giving full effect to this Act.
Section 41Verify source
§ 42Miscellaneous - Special obligationsProvision

An organisation must obtain local approvals and sign MOUs before operating in an area, must limit and coordinate its operations with local authorities, must not engage in acts prejudicial to Uganda or in partisan political fundraising or candidate support, and must have MOUs with donors and partners.

Section Special obligations Section An organisation shall— not carry out activities in any part of the country, unless it has received the approval of the District Monitoring Committee and Local Government of that area and has signed a memorandum of understanding with the Local Government to that effect; not extend its operations to any new area beyond the area it is permited to operate unless it has received a recommendation from the Bureau through the District Monitoring Committee of that area; cooperate with local councils in the area of its operation and relevant District Monitoring Committee and Subcounty Monitoring Committee ; not engage in any act which is prejudicial to the security and laws of Uganda; restrict its operations to the area of Uganda in respect of which it is permitted to operate; not engage in any act, which is prejudicial to the interests of Uganda and the dignity of the people of Uganda; be non-partisan and shall not engage in fundraising or campaigning to support or oppose any political party or candidate for an appointive office or elective political office, nor may it propose or register a candidate for elective political office; and have a memorandum of understanding with its donors, sponsors, affiliates, local and foreign partners, if any, specifying the terms and conditions of ownership, employment, resources mobilised for the organisation and any other relevant matter.
Section 42Verify source
§ 43Miscellaneous - Staffing of organisationsProvision

An organisation must comply with staffing requirements when applying for registration, including submitting an organisational chart to the Bureau, specifying foreign staff needs and replacement periods, verifying foreign employee documents and clearance, complying with labour laws, and providing comparable remuneration for Ugandan employees.

Section Staffing of organisations Section An organisation shall comply with the following in respect to staffing— at the time of applying for registration, submit to the Bureau a chart showing its organisational structure as stipulated in its constitution accompanied by a statement— shall not employ a person who is not a citizen of Uganda unless that person has, before proceeding to Uganda for the purposes of the employment by the organisation , submitted to the Ugandan diplomatic mission in his or her country of origin for transmission to the Government of Uganda for consideration, for his or her suitability for the employment— specifying its foreign staff requirements where necessary; indicating its requirements of Ugandan counterparts of the foreign employees; and indicating the period for the replacement of its foreign employees with qualified Ugandans; comply with any written law in Uganda relating to labour and employment services; certified details of his or her certificates, credentials and recommendations of his or her academic and professional qualifications and proven work experience; and a certificate of clearance of no criminal record from his or her country of origin; ensure that any remuneration including salaries, allowances, fringe benefits and other terms and conditions of service of the Ugandan employees of the organisation are reasonably comparable to those for the time being prevailing in the employment market in Uganda or reasonably comparable to those of their foreign counterparts.
Section 43Verify source
§ 44Miscellaneous - Business operations of organisationsProvision

Organisations must not be used for members' private gain; they must open bank accounts (including a foreign currency account when receiving foreign currency), set prices in conformity with government or prevailing market prices (except for fundraising), and reinvest surplus sales proceeds into the project or as directed.

Section Business operations of organisations Section An organisation or a member or employee of the organisation shall not use the organisation directly or indirectly to engage in any gainful activities for individual interest, except for the economic interest of the organisation or in fulfilling its objectives. An organisation shall open and maintain a bank account. Where an organisation receives moneys in foreign currency, it shall open and operate a foreign currency bank account with a bank in which the currency shall be deposited and through which the transactions shall be conducted. Except for fundraising purposes, where an organisation sells any goods or services to the public or to any other organisations, the prices of the goods and services shall be in conformity with the prices if any, prescribed by the Government for those goods and services or conformity with the open market prices in respect of those goods and services for the time being prevailing in Uganda. Any sum of money received from the sale of any goods or services under subsection (4) in excess of the administrative costs incurred in the sale shall be reinvested in the project or as directed by the organisation.
Section 44Verify source
§ 45Miscellaneous - Affiliated organisationsProvision

Affiliated organisations must be registered under this Act before operating in Uganda; otherwise they may not operate.

Section Affiliated organisations Section An organisation which is affiliated to another organisation registered under this Act shall not operate in Uganda, unless it has itself been duly registered under this Act. For purposes of this section, affiliated organisation means an organisation which is formally or closely connected to or controlled by a nationally or internationally incorporated organisation or group.
Section 45Verify source
§ 46Miscellaneous - DissolutionProvision

An organisation may be dissolved either voluntarily or by court order.

Section Dissolution Section The dissolution of an organisation may be either voluntary or by order of court.
Section 46Verify source
§ 47Miscellaneous - Voluntary dissolutionCommencement

When an organisation passes a resolution for voluntary dissolution, it must inform the Bureau and publish the resolution, register it with the Bureau and send a copy to the Official Receiver within specified days, and prepare and submit a statement of affairs; default by the organisation or officers is an offence punishable by a fine not exceeding thirty currency points.

Section Voluntary dissolution Section Where an organisation passes a resolution for voluntary dissolution, it shall, within fourteen days after passing the resolution— The members of the organisation may by resolution in accordance with the constitution of the organisation , dissolve the organisation . The voluntary dissolution of the organisation shall be taken to have commenced at the time of passing the resolution under subsection (1) . inform the Bureau of the resolution and the reasons for the resolution; and publish the resolution in the Gazette and in any newspaper with wide circulation in Uganda. A resolution for voluntary dissolution shall be registered with the Bureau and a copy sent to the Official Receiver within seven days after the date of passing the resolution. Where default is made in complying with this section, the organisation and every officer of the organisation who defaults commits an offence and is liable, on conviction, to a fine not exceeding thirty currency points. An organisation that makes a resolution for voluntary dissolution shall develop and submit to the Bureau and to the Official Receiver a statement of its affairs showing particulars of assets, liabilities, names, residence and occupation of the creditors and the securities held by them.
Section 47Verify source
§ 48Miscellaneous - Dissolution by High CourtOffence

Any person, organisation or Bureau may apply to the High Court for an order dissolving an organisation; the High Court has jurisdiction and must investigate complaints and dissolve organisations found guilty of listed grounds.

Section Dissolution by High Court Section Any person, organisation or Bureau may apply to court for an order of dissolution of an organisation , on any of the following grounds— The High Court shall have jurisdiction in matters of dissolution of organisations. defrauding the public; threatening national security; or gross violation of the laws of Uganda. Where a person lodges a complaint against an organisation under subsection (2) , the High Court shall inquire into the affairs of the organisation. Where an organisation is found guilty of any of the grounds stipulated in subsection (2) , the High Court shall move to dissolve the organisation. It is an offence to cause an organisation , when it is being wound up or dissolved, to transfer its remaining assets otherwise than in the manner contemplated by this Act and the laws of Uganda.
Section 48Verify source
§ 49Miscellaneous - Composition or scheme of arrangementProvision

An organisation resolving to dissolve must prepare and submit a scheme of arrangement for its assets and liabilities, give a copy to the Bureau, and the Official Receiver has powers to vary and must oversee disposal; members must apply to the High Court for dissolution if requirements are met.

Section Composition or scheme of arrangement Section An organisation that makes a resolution for voluntarily dissolution shall make a scheme of arrangement showing how the organisation intends to deal with its assets and liabilities. The scheme of arrangement shall be submitted to the Official Receiver and a copy shall be given to the Bureau . For avoidance of doubt, the scheme in subsection (1) shall consider the liabilities in accordance with the constitution of the organisation. The Official Receiver shall have powers to vary the scheme where he or she is of the view that the scheme may not meet the needs of all the creditors. The Official Receiver or a person appointed by the High Court shall oversee the disposal of assets and liabilities of the organisation in accordance with the scheme or the direction of the High Court. Where the organisation meets the requirements of this Act and the provisions set out in the scheme of arrangement, the members of the organisation shall apply to the High Court for an order of dissolution.
Section 49Verify source
§ 50Miscellaneous - Adjudication and appeals mechanismProvision

A person aggrieved by decisions may appeal: from Subcounty Monitoring Committee decisions to the District Monitoring Committee, and from District Monitoring Committee decisions to the Bureau; and where the District Monitoring Committee or Bureau decides against an organisation it must inform the organisation in writing of the reason.

Section Adjudication and appeals mechanism Section A person aggrieved by a decision of the Subcounty Monitoring Committee or District Monitoring Committee under sections 18 and 19 of this Act, shall appeal— from a decision of the Subcounty Monitoring Committee to the District Monitoring Committee ; or from a decision of the District Monitoring Committee to the Bureau . Where the District Monitoring Committee or Bureau makes a decision against any organisation , it shall, in writing, inform the organisation of the reason for the decision.
Section 50Verify source
§ 51Miscellaneous - Adjudication CommitteeProvision

Establishes an Adjudication Committee, sets its membership qualifications, empowers the committee to review Bureau decisions on complaints or appeals, requires the Minister to appoint members and publish rules, and allows dissatisfied persons to appeal to the High Court.

Section Adjudication Committee Section The adjudication Committee shall be constituted as follows— Upon any complaint or appeal being made to the adjudication committee, the adjudication committee may— There is established an adjudication committee to handle appeals by persons aggrieved by a decision of the Bureau . The Minister shall constitute the adjudication committee by appointing its members to serve on terms and conditions specified in the instrument of appointment. a chairperson who shall be an advocate of the High Court of not less than ten years standing; a representative of organisations; a representative of the Bureau ; and two senior citizens. confirm, set aside, vary or quash the decision in question; require the Bureau to revise or review its decision; or make such other order as may be appropriate in the circumstances. A person who is dissatisfied with the decision of the adjudication committee established under subsection (1) may appeal to the High court. The Minister shall publish the general rules and guidelines to be used by the adjudication committee in execution of their functions under this Act.
Section 51Verify source
§ 52Miscellaneous - Powers of MinisterProvision

The Minister may give written instructions to the Bureau, and the Bureau must comply with them.

Section Powers of Minister Section The Minister may, subject to this Act, give to the Bureau written instructions of a general or specific nature relating to its functions to which it shall be bound to comply.
Section 52Verify source
§ 53Miscellaneous - Power to amend Schedule 1Amendment

The Minister may amend Schedule 1 to this Act by statutory instrument with Cabinet approval.

Section Power to amend Schedule 1 Section The Minister may, by statutory instrument, with the approval of Cabinet, amend Schedule 1 to this Act.
Section 53Verify source
§ 54Miscellaneous - RegulationsProvision

The Minister may, after consultation with the Bureau, make regulations to give effect to this Act.

Section Regulations Section Without prejudice to the general effect of subsection (1) , regulations made under subsection (1) may prescribe the following— the manner in which the organisation shall— The Minister may, after consultation with the Bureau , make regulations for giving effect to this Act. the form for application for registration; the form for permits; the form for application for renewal of a permit ; fees for foreign, indigenous, continental, regional and international organisations for purposes of application for registration and application for renewal of permits; be wound up when it ceases to operate; carry out a search at the Bureau ; self-regulate; acquire tax exemption; submit annual returns; replace its permit in case of loss or damage; and notify the Board on changes within the organisation and its constitution; terms and conditions that may be specified in the permit ; the manner in which the Bureau shall handle complaints; fees for services rendered by the Bureau ; and anything that is required or authorised to be prescribed under this Act. Regulations made by the Minister under this section shall be laid before Parliament.
Section 54Verify source

Legislative relationships

6 referenced instruments

Names are derived from the stored provision headings and citation-enrichment layer. Treat this as a research index and verify each relationship against the source text.

A–F

2 instruments

  • Act States the object of the Act

    Section 1

  • Board Board meetings must be conducted in accordance with Schedule 2 to this Act

    Section 10

G–M

2 instruments

  • Government shall afford the Bureau all necessary assistance for purposes of giving full effect to this Act

    Section 41

  • High Court. Where the organisation meets the requirements of this Act

    Section 49

N–S

2 instruments

  • Schedule 1 The Minister may amend Schedule 1 to this Act

    Section 53

  • Subcounty Monitoring Committee or District Monitoring Committee under sections 18 and 19 of this Act

    Section 50

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