The Kenya Religious Organizations Bill, 2024

Religious organizations in Kenya are registered under the Societies Act Cap 108 of the Laws of Kenya. There are four major religious groups in Kenya: Christians, Muslims, Indigenous religions (traditionalists), and the Asian community, which includes Hindus, Sikhs, Parsees, and Bahá’ís. The emergence of cult-like religious organizations has had diverse consequences for 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 legislative framework. The task force noted that the existing legal framework has gaps and does not adequately address religious extremism in the country. They recommended formulating an appropriate policy framework to tackle religious extremism, sects, cults, and similar groups 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.

It is on this prerogative that “The Religious Organisations Bill, 2024” has been drafted to enact comprehensive legislation and establish a strong enforcement agency to monitor the registration of religious organizations, their activities, and their returns.

The Religious Organisations Bill, 2024, currently before the Senate, seeks to regulate religious organizations in Kenya. The bill defines a religious organization as one whose identity and mission are religious or spiritual in nature and which does not operate for profit.

Although 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 comes 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 the person, 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 their activities. This will be achieved through:

• Establishing the office of the registrar of religious organizations, headed by the registrar and supported by a secretariat. The duties of the office have been outlined in the bill.
• Registering umbrella religious organizations and individual religious organizations by the registrar. In this regard, no person shall establish, manage, operate, or assist in the establishment, management, or operation of a religious organization or an umbrella religious organization unless it is registered in accordance with this Act. Any person who contravenes this regulation commits an offense and is liable on conviction to a fine not exceeding five million shillings or imprisonment for a term not exceeding three years, or both.

Umbrella religious organizations will be mandated to: oversee and regulate the religious organizations registered under them; provide a forum for consultation among these organizations; develop a theological training curriculum and a code of conduct for religious leaders; review and set qualifications for religious leaders; review doctrines and religious teachings; develop and implement guidelines for the activities of the religious organizations; establish an internal dispute resolution mechanism; promote interfaith cooperation; and create a culture of peace, justice, and healing among the religious organizations.

In managing religious organizations, each organization shall promote the public good and encourage social cohesion by upholding human rights as enshrined in the Constitution; denouncing teachings that violate or subvert human rights; respecting the dignity of all people; promoting gender equality and social inclusion; fostering religious, ethnic, political, and cultural tolerance; and ensuring transparency in its activities.

Income and Taxation

The income of a religious organization or umbrella religious organization may include offerings, tithes, donations of money, securities and property, bequests, gifts, grants, real property, and income, gains, or profits generated from lawful economic activities undertaken by the organization.

All religious organizations and umbrella organizations shall appoint auditors qualified under the Accountants Act at their annual general meetings.

For auditing purposes, religious organizations shall maintain records of all income and expenses.

For taxation purposes, religious organizations or umbrella organizations shall establish and maintain separate bank accounts for:

• Offerings, tithes, and other donations made to them.
• Income, gains, or profits generated from any lawful economic activities undertaken.

Offerings, tithes, donations, bequests, and gifts granted to religious organizations and umbrella organizations shall only be exempt from taxation if the organization demonstrates that such income is for purposes beneficial to society.

Income, gains, or profits generated from lawful economic activities shall not be exempt from taxation unless the entirety of those proceeds is applied toward charitable activities.

Filing of Returns

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

Inspection

All religious organizations and umbrella organizations shall make their books of accounts, documents, and member lists available for inspection by any officer or member of the organization and by the registrar.

Conclusion

The proposed bill is a welcome move by the Kenyan government to address the mushrooming emergence of religious extremism, sects, cults, and predatory organizations. This legislation aims to ensure good governance of religious organizations through audits and prudent use of resources to promote public good and encourage social cohesion.