Legal, Regulatory and Policy Framework governing the NGO sector in Uganda.

The NGO sector in Uganda is guided by a number of legal and policy instruments which include among others;

• The 1995 Uganda Constitution.

• Non-Governmental Organizations Registration Act 1989.

• Non-Governmental Organizations Registration (Amendment) Act 2006.

• NGO Registration Regulations 2009.

• The Companies Act 1961.

• The Trustees Incorporation Act 1939.

• The Income Tax Act 1997.

• The Value Added Tax (Amendment) Act 2005.

• National NGO Policy 2008.

• East African Community Customs Management (EACC) Act (2004).

• NGO Quality Assurance Mechanism


The Constitution of the Republic of Uganda guarantees the right to development by encouraging private initiative and self reliance so as to facilitate rapid and equitable development.

Article 29(1e) guarantees every person the right to freedom of association which shall include the freedom to form and join associations or unions, including trade unions and political and other civic organizations.

Article 38(2) guarantees the right to participate in peaceful activities to influence the policies of Government through civic organizations.

NGOs are primarily governed by the Non-Governmental Organizations Registration Act, Cap 113 of 1989, which was amended by the NGO Registration (Amendment) Act 2006.

The NGO Registration Act defines an “organization” as a “non governmental organization established to provide voluntary services, including religious, education, literary, scientific, social or charitable services to the community or any part of it (Section 1(d)).