CABINET APPROVAL OF THE RELIGIOUS ORGANIZATIONS TASKFORCE.

On Tuesday, 29 July 2025, Cabinet approved the recommendation from the presidential task force on religious organizations.

Among the recommendations approved are;

1. Enacting a legal framework to govern religious organizations
2. Establishing a Religious Affairs Commission
3. Strengthening Umbrella Faith Organizations for Coordination.
4. Setting leadership standards
5. Reforms to religious broadcasting and civic education to promote tolerance and prevent extremism.

Currently, THE RELIGIOUS ORGANISATIONS BILL, 2024, is already before parliament. This is what the bill seeks to regulate.

THE RELIGIOUS ORGANISATIONS BILL, 2024

Introduction:

Religious organizations in Kenya are registered under the Societies Act Cap 108 of the Laws of Kenya. We have four major religious groups in Kenya, namely Christians, Muslims, Indigenous religions (traditionalists), and the Asian community consisting of Hindus, Sikhs, Parsees, and Bahais. The emancipation of cultic-like religious organizations has had diverse consequences on the Kenyan populace.

In May 2023, President Ruto appointed the Taskforce on the Review of the Legal and Regulatory Framework Governing Religious Organizations to gather public input and formulate recommendations on standards and certification requirements for religious organizations and their leaders, as well as to identify gaps in the current legislation framework. The task force noted that the existing legal framework has gaps and does not adequately address religious extremism in the country. They recommended the formulation of an appropriate policy framework to deal with religious extremism, sects, cults, and other similar outfits in Kenya.

The Senate formed a committee to investigate religious extremism, sects, and cults, and a report was tabled in the Senate in October 2023.

On this prerogative, “The Religious Organizations Bill, 2024” has been drafted to enact a single all-inclusive legislation and a strong enforcement agency to monitor the registration of religious organizations, their activities, and their returns.

The Religious Organizations Bill, 2024, currently before the Senate, seeks to provide for the regulation of religious organizations in Kenya. The bill defines a religious organization as an organization whose identity and mission are religious or spiritual in nature and which do not operate for profit.

Though the Kenyan Constitution (Article 32) provides for the right to freedom of religion and belief, individually or in communities, including the freedom to manifest any religion through worship, practice, teaching, or observance of a day of worship, the bill has come at a time when the country is facing the emergence of extremist and predatory religious organizations. The bill seeks to promote a just and safe society that respects the right to life, human dignity, security of persons, freedom from servitude, privacy, and freedom of association and expression.

What the bill proposes

Once enacted, the Bill seeks to regulate the formation/registration and administration of religious organizations as well as regulate their activities. This will be achieved through:

1. Establishment of the office of registrar of religious organizations, headed by the registrar of religious organizations and the secretariat. The duties of the office of the registrar have been outlined in the bill.
2. Registration of Umbrella Religious organizations and religious organizations by the registrar. In this regard, a person shall not establish, manage, operate, assist in the establishment, management or operation of a religious organization or an umbrella religious organization unless the organization is registered in accordance with this Act. Any person who contravenes this regulation commits an offence and is liable on conviction to a fine not exceeding five million shillings or imprisonment for a term not exceeding 3 years or both.
3. Umbrella Religious Organizations will be mandated to; oversee and regulate religious organizations registered under them; provide a forum for consultation among the religious organizations registered under them; develop a theological training curricula and a code of conduct for religious leaders; review and set qualifications of religious leaders of religious organizations registered under them; review doctrines and religious teachings of the religious organizations; develop and implement guidelines on the activities of the religious organizations; establish an internal dispute resolution mechanism for its members; promote interfaith cooperation and create a culture of peace, justice and healing among the religious organizations.
4. In the management of religious organizations, a religious organization shall promote public good and encourage social cohesion within the society by promoting the sanctity of human rights as enshrined in the Constitution; denounce religious teachings that violate or subvert human rights; respect the dignity of all people; promote gender equality and social inclusion; promote religious, ethnic, political and cultural tolerance; and ensure transparency conduct of its activities.

Income and Taxation

1. The income of a religious organization or an umbrella religious organization may include – offerings and tithes, donations of money, securities and property, bequests, gifts, grants, real property, and income, gains, or profits generated from any lawful economic activities undertaken by the religious umbrella or a religious organization.
2. All religious organizations and umbrella Audit, religious organizations shall at the annual general meeting appoint auditors qualified under the Accountants Act.
3. For the purposes of audit, religious organizations shall keep records of all income and expenses.
4. For purposes of taxation, religious organizations or umbrella religious organizations shall establish and maintain separate bank accounts for:

• offering, tithes and other monies donated or gifted to religious organizations or umbrella religious organizations.
• income, gains, or profits generated from any lawful economic activities undertaken by religious organizations or umbrella religious organizations.
• Offerings, tithes, donations, bequests, gifts granted to religious organizations and umbrella religious organizations shall only be exempt from taxation where the religious organization or umbrella religious organization demonstrates that such income is for the purposes beneficial to the society.
• Income, gains, or profits generated from a lawful economic activity undertaken by the religious organizations and umbrella religious organizations shall not be exempt from taxation unless the entirety of those proceeds is applied towards charitable activities.

Filing of Returns

Every religious organization and umbrella religious organization will furnish annually to the registrar audited accounts for the year, register of members, list of all religious leaders for the year and their education qualifications, declaration of current assets and liabilities, tax exemption / clearance certificate, all bank statements operated by the religious organization, operating licenses and permits.

Inspection

All religious organizations and Umbrella religious organizations shall make its books of accounts and documents plus list of members available for inspection by any officer or member of the religious organization and the registrar.

Conclusion

The proposed bill is a welcome move by Kenyan government to tame the mushrooming emergence of religious extremist, sects, cults and predatory religious organizations. This will bring in place good governance of the religious organizations through audits and prudent use of church resources to promote public good and encourage social cohesion.