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What are Trust and Foundations in Uganda ?

These are governed by the Trustees Act and the Trustees Incorporation Act 1939.

The Companies Act, cap 110, 1961 states that foundations may register as companies limited by guarantee.

Trusts may be established by any body or association for any religious, educational, literary, scientific, social or charitable purpose (Trustees Incorporation Act, 1939).

Trusts and foundations are established to provide grants, and in some cases loan financing at more affordable rate to NGOs, CBOs, and private organizations, in support of their goals and objectives.

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