Tax LawsĬSOs are exempt from income tax on grants and membership fees, but CSOs must pay income taxes on economic activities. These organizations fall outside the scope of this Note, as they are not typically recipients of significant funding from US foundations. In addition to the "CSO" as defined by the CSO Proclamation, there are other forms of organizations, including trade unions, religious institutions, and traditional or cultural institutions such as Edir and Equb.
#Ethiopian law in amharic professional#
There are many sub-types of CSOs, including local and foreign CSOs, professional associations, mass-based societies, consortia, and charitable entities, though the sub-types appear to be subject to largely the same rules relating to inurement, proprietary interest, dissolution, activities, and taxes, as discussed below. Types of OrganizationsĪccording to the CSO Proclamation, a "civil society organization (CSO)" is any non-governmental, non-partisan, not-for-profit entity established by two or more persons on a voluntary basis and registered to carry out any lawful purpose (CSO Proclamation Article 2/1). Accordingly, foundations should check with local experts to obtain updated information before engaging in international grantmaking. This Note seeks to provide an overview of the CSO Proclamation’s framework for not-for-profit CSOs in Ethiopia, with the understanding that the rules and practices associated with CSOs will continue to develop and solidify as the government begins to fully implement the CSO Proclamation and issue clarifying regulations and directives. Given the relative newness of the CSO Proclamation, some of its provisions have not yet been fully implemented. Under the CSO Proclamation, directives and regulations issued in relation to the 2009 Proclamation will remain in effect for one year, to the extent that they do not conflict with the provisions of the CSO Proclamation. The CSO Proclamation replaces the Proclamation of Charities and Societies No. On March 12, 2019, the government of Ethiopia enacted a new law on civil society organizations (CSOs), the Organization of Civil Societies Proclamation No. The Federal Democratic Republic of Ethiopia has a federal government system and follows the civil law tradition. Customs Duties, Value-Added Tax, and Turnover Tax.Deductibility of Charitable Contributions.
We include hyperlinks to the following information, to the extent available: Please direct corrections and comments to Lily Liu. These reports have been prepared by the International Center for Not-for-Profit Law (ICNL). This describes the legal framework of nonprofit organizations (also known as non-governmental organizations or NGOs) in Ethiopia, along with translations of legislative provisions relevant for a foundation or advisor undertaking an equivalency determination of a foreign grantee under IRS Revenue Procedure 92-94.
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Current as of December 2020 | Download print version (PDF)
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