A Non-Governmental Organisation (NGO) is an entity established without any profit generating activities. This refers to charitable organisations, Not-for-Profits, Churches, Associations and other development-oriented or social enterprises.

A Non- Governmental or charitable organization has its activities regulated by the organization's constitution and they have no alliance with the Government and politics. The objectives of an NGO may include to promote, assist, and provide help to members of the public in different areas, ranging from education, literature, grants, cultural development, sporting, and charity etc.

In line with the Companies and Allied Matters Acts 1990 (CAMA), an NGO or charitable organization may be registered as a Company Limited by Guarantee or as Incorporation Trustee. However, the cumbersome requirements of registering an NGO under Company by Guarantee have made Incorporation Trustee the best option as it is easier, cheaper, and faster.

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