Members of Parliament have expressed their support for new tax regulations aimed at churches, NGOs, and other tax-exempt institutions. The National Assembly Committee on Delegated Legislation, chaired by Ainabkoi MP Samuel Chepkonga, approved the Income Tax Regulations Bill (Charitable Organizations and Donations Exemptions) 2024 during a session with senior officials from the Kenya Revenue Authority (KRA).

The Bill, introduced by former Treasury Cabinet Secretary Prof. Njuguna Ndung'u, outlines the criteria charitable organizations must meet to qualify for tax exemptions and specifies which donations are eligible for tax deductions.


KRA Commissioner General Humphrey Wattanga highlighted that some churches and NGOs have been engaging in profit-making activities unrelated to their charitable missions. "Many tax-exempt organizations are involved in business ventures not aligned with their charitable purposes and fail to reinvest the profits into their primary objectives," Wattanga explained.

KRA Deputy Commissioner Maurice Oray also emphasized the need for stricter regulations to ensure accountability among organizations benefiting from tax exemptions.


After reviewing the submissions, the Committee endorsed the proposed tax regulations. "We have examined the regulations and are satisfied that they comply with the law," Chepkonga stated during the meeting.