A charitable trust is an entity that is established to hold and oversee assets on behalf or for the benefit of other people. Charitable trusts in Kenya are established under the Trustees Act (Cap 164 of the Laws of Kenya). Charitable trusts are exempted from income tax if formed for relief of poverty, distress or advancement of religion and education. Here are the requirements for registration of charitable trusts in Kenya:

1. Name of the Trust
2. Main Objective of the Trust. In any event, a charitable trust must fall in at least one of the following categories:

• Advancement of religion
• Advancement of Health or saving of lives
• Advancement of environmental protection or improvement
• In contrast, trusts beneficial to the community not falling under the preceeding heads e.g. advancing art, culture, racial harmony.

3. Name of the Settlor/ Donor

• Full name, copy of ID card/passport ; If company, a copy of the certificate of registration
• Address
• Domicile and residence

4. Beneficiaries: Beneficiaries could be a class of persons in the society such as bright needy children; orphans between 0-10 years or an orphanage, cancer patients, women etc. There is also need to specify the area of benefit e.g. Nairobi, Kenya or Africa
5. Trust Fund:

• A list of assets held by the trust/ in the absence a deed of donation indicating the properties to be donated to the trust.
• A letter/statement from the donor stating his commitment
• The transfer of properties/ funds may be progressive but indicate the initial amount/properties to be transferred

6. Trustees: The trustees should show competence in running the trust. For example if it is an Education Trust, then the trustees  should have a background in teaching etc.

       Information required from the trustees include:

• Names and addresses of the persons to act as trustees
• Curriculum vitae
• Statement of their account

7. Administration of the Trust: Additionally, it is important to consider whether standard procedures are appropriate or if there are any special administrative procedures required.

Administrative procedures in the registration of a foundation

• Appointment of trustees
• Operation of Trust accounts
• Powers of the trustees
• Procedure of conducting meetings
• Amendment of the Trust deed

    8: Registration may involve two stages:

        a. Registration under the Registration of Documents Act

Registration under the RDA does not make a trust into a body corporate. However, the trust can commence implementing    the objects of the trust as a simple trust.

        b. Incorporation under the Trustees (Perpetual Succession) Act

The Trust may be incorporated under the TPSA, making it a body corporate.