Frequently Asked Questions

An entity limited by guarantee is one without share capital. This is provided for under sections 4 and 7 of the Companies Act 1, 2012.

Profit-making entities generally fall outside the NGOs Act. However, when a non-profit contracts a profit-making entity to implement activities where beneficiaries are not charged, then it qualifies under the Act (s.3 NGOs Act & s.2 NGOs Regulations).

NGOs are non-profit entities, but the NGOs Act section 46 provides an exception solely for the purpose of self-sustainability. Profits must cover administrative costs; remaining profits must be reinvested, not distributed as dividends.

The NGOs Act establishes four levels: National Level, Regional Level branch offices, District-level monitoring committees (DNMCs), and Sub-county monitoring committees (SNMCs).

Yes. Faith Based Organizations conducting NGO-type activities must register and comply with regulations. Those engaged in purely spiritual activities will be governed by separate policy.

MOUs are required only for districts where the NGO opens offices. Single activities or partnerships with local organizations do not require separate MOUs.

The DNMC is composed of: Chief Administrative Officer (chairperson), District Community Development Officer (secretary), District Health Officer, District Internal Security Officer, representative of district organizations, District Education Officer, and Secretary for Gender and Community Affairs.

The SNMC consists of: Senior Assistant Secretary (chairperson), Sub-county Community Development Officer (secretary), Sub-county Health Inspector, Gombolola Internal Security Officer, and a CSO representative.

The National Bureau for Non-Governmental Organizations is a semi-autonomous body under the Ministry of Internal Affairs. It was established with the purpose to Register, Regulate, Coordinate, Inspect, Monitor and Oversee all NGO operations in the country.

The Bureau registers five categories of NGOs: Indigenous (wholly controlled by Ugandan citizens), Regional (East African), Continental (Africa-wide), Foreign (outside Africa), and International (multi-continent). Additionally, Community Based Organizations (CBOs) are registered at the district level.

You need: Completed Form A and Form D, registration request letter, certified URSB Certificate of Incorporation, annual work plan and budget, registered Memorandum and Articles of Association with dissolution clause, governance structure chart, proof of fee payment, funding source statement, valid IDs and photos of minimum two founders, board minutes and resolution, Section 45 staffing compliance statement, DNMC recommendation, responsible ministry recommendation, and Data Protection Office certificate.

Registration fees: Indigenous NGO - UGX 100,000, Regional - UGX 100,000, Continental - UGX 260,000, Foreign - UGX 520,000, International - UGX 800,000, CBO - UGX 40,000. Annual permit fees: Indigenous/Regional/CBO - UGX 60,000 per year, Continental/Foreign/International - UGX 400,000 per year.

Fees are paid through the Uganda Revenue Authority system at www.ura.go.ug, using the e-Services Payment Registration and selecting 'Other NTR' as the tax head.

Operating with an expired permit attracts penalties. For NGOs, the penalty is 100 currency points (UGX 2,000,000) per month. For CBOs, the penalty is 10 currency points (UGX 200,000) per month. One currency point equals UGX 20,000.

Annual returns require: Cover letter to Executive Director, completed Form R, photocopy of Permit of Operation, proof of fee payment (UGX 50,000), audited financial statements from a certified auditor, annual report, meeting minutes with signed attendance list, and certificate from Personal Data Protection Office.

A CBO is an organisation operating at a subcounty level and below whose objective is to promote and advance the wellbeing of the members of the community. CBOs are registered at the district level through the DNMC.

The Bureau issues recommendations to the Directorate of Citizenship and Immigration for Class G1 Work Permits. Only NGOs on the UNNR may apply. Requirements include employment contract, engagement letter, staff roster, certificate of good conduct, CV, recruitment rationale, and various organizational documents.