Standard Operating Procedures for Setting Up Charitable Foundations and NGOs in Namibia

Learn how to establish a charitable foundation or NGO in Namibia, including BIPA registration requirements, Section 21 company procedures, standard operating procedures, financial controls, risk management, and annual compliance.

Setting up a charitable foundation or non-governmental organisation (NGO) in Namibia requires careful planning, an appropriate legal structure, proper registration, and effective internal management procedures. Whether the organisation intends to support education, healthcare, poverty alleviation, environmental protection, or community development, establishing clear procedures from the beginning helps promote accountability, transparency, and long-term sustainability.

The process begins with selecting the right legal structure, defining the organisation’s charitable objectives, preparing its governing documents, and completing the relevant registration requirements. For organisations choosing a Section 21 company, the Business and Intellectual Property Authority (BIPA) is the primary registration authority.

This guide explains the standard operating procedures for establishing and managing charitable foundations and NGOs in Namibia, including registration, governance, financial management, risk control, and ongoing compliance. Organisations may also consult this guide to setting up charitable foundations and NGOs in Namibia for additional guidance.

1. Choose the Right NGO Legal Structure in Namibia

Before beginning the NGO registration process, founders should determine which legal structure best suits their objectives, governance requirements, funding arrangements, and long-term plans.

Namibia recognises several structures through which civil society organisations can operate. The most appropriate option depends on the organisation’s activities and the degree of formal legal recognition it requires.

Section 21 Company

A Section 21 company is a non-profit company incorporated under the Companies Act 28 of 2004. It is a formal legal structure commonly used by NGOs, charitable foundations, associations, and other organisations established for public-benefit or non-profit purposes.

A registered Section 21 company has a separate legal identity and can hold assets, enter into contracts, and conduct organisational activities in its own name, subject to applicable law.

This structure may be appropriate for organisations that intend to:

• Apply for institutional grants and donor funding.
• Employ staff and establish formal management structures.
• Operate educational, health, or community development programmes.
• Maintain formal governance and financial reporting systems.
• Enter into agreements with government institutions, businesses, and international development partners.

Section 21 registration involves specific BIPA registration requirements, including prescribed incorporation documents and director appointments. For a more detailed overview, see this guide to registering a Section 21 company or association incorporated not for gain in Namibia.

Voluntary Association

A voluntary association is a common-law structure that can be suitable for community groups and smaller civil society organisations.

Such an association is generally formed through an agreement between members who share a common purpose. Its constitution or founding agreement establishes how the organisation operates, how decisions are made, and how its resources are managed.

A voluntary association does not automatically have the same separate legal personality as an incorporated company. Its legal position depends on its founding arrangements and applicable principles of Namibian law.

Founders should therefore consider questions of asset ownership, contractual responsibility, continuity, and liability before choosing this structure.

Charitable Trust or Foundation

A charitable trust may be suitable where the primary objective is to hold and administer assets for defined charitable purposes.

Trust arrangements typically involve a trust deed, trustees, and procedures for administering the trust’s assets. The Trust Administration Act 11 of 2023 is relevant to Namibia’s trust framework, and the applicable registration and administrative requirements should be confirmed with the appropriate authorities.

A trust may be appropriate for philanthropic initiatives, grant-making activities, scholarship programmes, and the long-term administration of charitable assets.

Comparing the Main Structures

Choosing the correct structure at the outset can prevent unnecessary restructuring and help ensure that the organisation’s governance arrangements support its mission. Where founders are considering a different corporate structure, a guide to registering a private limited liability company under Namibia’s Companies Act can help explain the differences between commercial companies and non-profit entities.

2. Define the Organisation’s Mission and Charitable Objectives

A charitable foundation or NGO should have a clearly defined purpose before its founders begin registration.

The mission statement should explain the social problem the organisation intends to address, the beneficiaries it will serve, and the activities it will undertake.

For example, an NGO may focus on improving access to education in rural communities, supporting vulnerable children, providing community healthcare, promoting environmental conservation, or assisting small-scale farmers.

Prepare a Clear Mission Statement

A practical mission statement should identify:

• The primary social or community need being addressed.
• The intended beneficiaries.
• The geographical area in which the organisation will operate.
• The programmes and services it intends to provide.
• The expected social or developmental outcomes.

The organisation should distinguish between its overall charitable purpose and its individual projects. A clear purpose also helps ensure consistency between its governing documents, funding proposals, operational procedures, and public communications.

Establish Measurable Objectives

Objectives should be sufficiently specific to guide implementation and evaluation.

For example, an education-focused NGO might aim to provide learning materials to schools, organise literacy programmes, or support disadvantaged learners through scholarships.

These objectives can later be translated into annual work plans, budgets, performance indicators, and donor reports. Organisations seeking external funding may also benefit from preparing a structured business plan that explains their programmes, funding requirements, implementation strategy, and projected financial needs.

3. Draft the Constitution and Governing Documents

The constitution is one of the most important documents for a non-profit organisation. It establishes the organisation’s internal rules and provides a framework for governance, accountability, and continuity.

For a voluntary association, the constitution or founding agreement is central to its establishment and operation. For a Section 21 company, the applicable memorandum and articles of association form part of the statutory incorporation documentation.

Essential Contents of a Constitution

A well-prepared constitution for NGOs should address the following matters:

1. Name and legal identity: The organisation’s official name and legal structure.
2. Objectives: The charitable or non-profit purposes for which it is established.
3. Membership: Eligibility, admission, resignation, suspension, and termination of membership, where applicable.
4. Governance: The composition, appointment, responsibilities, and removal of board members or office-bearers.
5. Meetings: Procedures for annual general meetings, board meetings, notice periods, quorums, and voting.
6. Financial management: Budget approval, expenditure controls, banking arrangements, and financial reporting.
7. Conflicts of interest: Disclosure procedures and rules governing decisions involving personal interests.
8. Amendments: Procedures for changing the constitution or other governing documents.
9. Dissolution: Procedures for winding up the organisation and dealing with its remaining assets in accordance with the law and its governing documents.

The constitution should also make clear that organisational funds and assets are used to advance the stated purposes rather than distributed to members as private profits, subject to lawful payments and reimbursements.

Align the Documents With the Chosen Structure

Founders should not assume that a generic NGO constitution will satisfy every legal structure’s requirements.

A Section 21 company must comply with the applicable company legislation and BIPA’s prescribed documentation requirements. A trust requires an appropriate trust deed, while a voluntary association needs founding rules that accurately reflect the agreement among its members.

For a more focused discussion of the relevant drafting issues, consult this guide to compliant constitutions and guarantees for Section 21 non-profit companies and the broader framework for memorandums and articles of association under the Companies Act.

Professional assistance can help identify inconsistencies before documents are submitted for registration.

4. Complete NGO Name Reservation Through BIPA

For a Section 21 company, the next step is to reserve an acceptable name through the Business and Intellectual Property Authority.

The name should reflect the organisation’s identity without misleading the public about its activities, legal status, or affiliations.

Submit Form CM5 or Reserve a Name Online

BIPA’s published Section 21/NGO registration procedure provides for submission of a name application or reservation using Form CM5. Applicants may also use BIPA’s online name-reservation facility where available.

Founders should prepare several alternative names in case their preferred choice is unavailable or rejected.

Before submitting an application, check that the proposed name:

• Is distinguishable from existing registered names.
• Does not improperly use restricted or misleading terminology.
• Is consistent with the organisation’s intended purpose.
• Can be used consistently across official documents and communications.

Approval of a name does not itself incorporate the organisation. It is one stage in the broader non-profit organisation registration process.

5. Prepare the BIPA Registration Documents

After name reservation, applicants should compile the documents required for the selected legal structure.

For a Section 21 company, BIPA’s published procedure identifies prescribed forms and incorporation documents that must be completed and lodged.

Core Section 21 Registration Documents

The documentation listed in BIPA’s published procedure includes:

Applicants should confirm the current form versions, document specifications, signatures, certification requirements, and filing fees directly with BIPA before lodging the application.

Confirm Director and Identification Requirements

The published BIPA Section 21/NGO procedure specifies a minimum of seven directors. Founders should verify the current statutory requirements and ensure that the proposed board satisfies them.

Prepare the identification documents and personal particulars required for the directors and other relevant office-bearers. Where certified identification documents are required, follow BIPA’s current rules concerning acceptable certifying authorities, certification dates, and document copies.

Incomplete forms, inconsistent names, missing signatures, or outdated supporting documents may delay the application.

Lodge the Application With BIPA

Once the documentation has been reviewed, submit the required incorporation package and applicable fees through the prescribed BIPA process.

Keep copies of all submitted documents, proof of payment, correspondence, and acknowledgements. Maintain a record of any queries raised by the authority and respond promptly.

The time required for registration depends on document completeness, statutory processing, and whether additional information is requested. Applicants should avoid relying on an estimated turnaround as a guaranteed registration date.

6. Obtain Incorporation and Authority to Commence Business

After BIPA has processed the application and the incorporation requirements have been satisfied, the organisation should confirm which certificates and approvals have been issued.

Incorporation establishes the company in accordance with the applicable legal framework. However, founders should not assume that every operational permission, tax status, funding approval, or welfare-related registration follows automatically from incorporation.

Complete the Commencement-of-Business Process

BIPA’s published Section 21/NGO procedure refers to Form CM46 for an application for a certificate to commence business and Form CM51 for requesting additional copies where applicable.

Follow the current procedure communicated by BIPA and retain the resulting certificates and official records.

These documents should be stored securely because they may be required when opening a bank account, entering into agreements, applying for grants, or dealing with other authorities. The relevant processes are explained further in this guide to obtaining certificates of incorporation and certificates to commence business using Form CM46.

Verify Additional Authorisations

Depending on the organisation’s activities, additional licences, approvals, registrations, or professional permissions may be necessary.

For example, an organisation operating a healthcare facility or a regulated educational service may have requirements beyond ordinary company incorporation.

The founders should identify these requirements before commencing regulated activities.

7. Determine Whether Welfare Organisation Status Is Required

Registration as a non-profit company and recognition or registration for welfare-related purposesare distinct matters.

An organisation should assess whether its activities require additional welfare organisation status, approvals, or compliance with specific legislation and administrative procedures.

This is particularly important for charities that provide direct social assistance, support vulnerable groups, operate community welfare programmes, or solicit donations for particular purposes.

Confirm the Applicable Requirements

Before applying for welfare organisation status, determine:

• Which authority is responsible for the relevant application.
• Whether the organisation’s activities fall within the applicable legal framework.
• Which supporting documents and financial records are required.
• Whether there are reporting, inspection, or renewal obligations.
• Whether donor restrictions or programme-specific conditions apply.

Do not describe an organisation as having an approval or status that it has not actually obtained.

Similarly, charitable organisation registration should not be treated as automatic proof of tax exemption or entitlement to issue tax-deductible donation receipts. Tax treatment must be confirmed separately with the Namibia Revenue Agency (NamRA) under the applicable rules. Organisations should distinguish incorporation from any separate process for obtaining incorporation certificates and confirming tax-exempt licensing status for non-profits.

8. Develop Standard Operating Procedures for NGO Management

Once the legal structure and registration requirements have been addressed, the organisation should develop written standard operating procedures (SOPs) for its daily activities.

SOPs establish consistent methods for carrying out tasks, assigning responsibility, approving decisions, maintaining records, and monitoring results.

They are particularly important when an NGO employs staff, manages donor funds, operates several projects, works with vulnerable beneficiaries, or relies on volunteers.

Essential NGO Standard Operating Procedures

The organisation should consider preparing written procedures for the following areas:

Each SOP should identify its purpose, scope, responsible personnel, approval authority, required records, and review date.

Procedures should be proportionate to the organisation’s size and activities. A small community organisation may need simpler controls than a national NGO managing several donor-funded projects, but neither should operate without basic accountability measures.

9. Establish a Risk Management Policy

A risk management policy helps the organisation identify threats that could affect its beneficiaries, finances, reputation, operations, or legal compliance.

The policy should set out how risks are identified, evaluated, assigned to responsible persons, and reviewed over time.

Identify Key Organisational Risks

Common risks for NGOs and charitable foundations in Namibia include:

• Fraud, theft, and misuse of donations.
• Dependence on a single donor or funding source.
• Conflicts of interest involving board members or employees.
• Failure to meet statutory filing or reporting requirements.
• Inadequate safeguarding of children and vulnerable adults.
• Poor procurement practices or undisclosed supplier relationships.
• Loss of important records or unauthorised access to personal information.
• Disruption caused by staff turnover, operational failures, or emergencies.
• Reputational damage arising from inaccurate public statements or misconduct.

Maintain a Risk Register

A risk register should record each significant risk, its likelihood, potential impact, existing controls, proposed corrective action, responsible person, and review date.

For example, an NGO that receives donations in cash may identify the risk of missing funds. Possible controls include issuing numbered receipts, requiring two-person verification, depositing money promptly, and reconciling records against bank statements.

The board should review significant risks periodically and ensure that identified weaknesses are addressed.

10. Implement Strong Financial Management Procedures

Financial accountability is fundamental to the credibility of a charitable foundation or NGO. Donors, beneficiaries, regulators, and other stakeholders need confidence that resources are managed properly and used for the intended purposes.

Open a Dedicated Organisational Bank Account

A registered organisation should establish a bank account in its own name where appropriate and permitted by the bank’s requirements.

The bank may request incorporation documents, governing documents, proof of address, identification for authorised signatories, board resolutions, and information about the organisation’s activities and funding sources.

Avoid mixing personal and organisational funds. If founders advance money to the organisation, record the transaction properly and retain supporting evidence.

Establish Internal Financial Controls

Effective financial procedures should include:

1. An approved annual budget.
2. Clear spending limits and approval responsibilities.
3. Supporting invoices and receipts for expenditure.
4. Documented procurement decisions.
5. Regular bank reconciliations.
6. Controls over cash handling.
7. Accurate records of restricted and unrestricted funds.
8. Periodic financial reports for the board.
9. Appropriate arrangements for independent review or audit where required.

Where practical, separate the responsibilities for requesting expenditure, approving payments, making payments, and reconciling accounts. In smaller organisations where complete separation is impossible, introduce compensating controls, such as independent board review.

Choose an Accounting System

The organisation may use cash-based records where appropriate for its circumstances, but it should assess whether accrual accounting is required or more suitable for its reporting obligations and funding arrangements.

Accounting records should capture income, expenditure, assets, liabilities, restricted donations, project costs, and outstanding obligations.

The chosen system should produce reliable financial information that can be reconciled with bank statements, budgets, supporting documents, and donor reports.

11. Meet Tax, Employment, and Annual Reporting Obligations

Non-profit status does not automatically remove every tax, employment, or reporting obligation. Each organisation should identify the requirements applicable to its legal structure, income, activities, and workforce.

Namibia Revenue Agency Requirements

The organisation should contact NamRA to determine its tax registration obligations and the treatment of its income and activities.

Where applicable, it should assess requirements relating to income tax, value-added tax, employees’ tax, and other relevant taxes.

Tax exemption should be confirmed rather than assumed. The organisation should also determine whether its donors can claim any tax benefit from contributions, as this depends on the applicable legal provisions and the organisation’s status.

Social Security and Employment Compliance

An NGO that employs staff should assess its obligations relating to employment contracts, payroll records, statutory deductions, and applicable labour requirements.

It should also determine whether registration and contributions are required under Namibia’s social security framework.

Written employment procedures should cover recruitment, staff responsibilities, disciplinary processes, leave, remuneration, and termination in accordance with applicable law.

Annual Financial Reporting

Annual financial reporting helps demonstrate that funds have been used responsibly and that the organisation remains accountable to its governing body, donors, beneficiaries, and relevant authorities.

Depending on the legal structure and applicable requirements, the organisation may need to prepare annual financial statements, maintain accounting records, appoint an auditor, submit statutory returns, or provide reports to donors and other authorities.

A Section 21 company should pay particular attention to its obligations under the Companies Act and any current BIPA filing requirements. The appointment of an auditor and the applicable financial reporting standards should be confirmed for the specific organisation. Further guidance is available on mandatory financial reporting and annual return filings with BIPA and appointing company auditors and lodging financial statements.

Maintain a compliance calendar with filing deadlines, financial year-end dates, board meetings, audit arrangements, tax obligations, and donor reporting dates.

12. Establish Transparent Governance and Board Procedures

Good governance ensures that the organisation’s decisions remain aligned with its mission and that those entrusted with its resources can be held accountable.

Define Board Responsibilities

The board or governing body should oversee strategy, finances, legal compliance, risk management, executive performance, and the organisation’s overall effectiveness.

Its responsibilities should be clearly distinguished from the day-to-day duties of employees and programme managers.

Written board procedures should address:

• Appointment and removal of board members.
• Meeting frequency and notice requirements.
• Quorum and voting rules.
• Recording and approving minutes.
• Delegation of authority.
• Conflicts of interest.
• Financial and operational oversight.
• Evaluation of organisational performance.

For incorporated entities, the procedures must remain consistent with the Companies Act, the company’s governing documents, and applicable statutory requirements. Directors should understand their duties, fiduciary responsibilities, and potential penalties under Namibia’s Companies Act.

Maintain Accurate Records

The organisation should maintain its incorporation documents, governing documents, board resolutions, minutes, financial records, contracts, registers, and regulatory correspondence.

Records should be updated when directors, office-bearers, addresses, authorised signatories, or other registered particulars change.

Where a change must be reported to BIPA or another authority, the organisation should submit the required notification within the applicable period. A structured approach to corporate secretarial compliance and statutory filing services can help organisations manage these responsibilities.

13. Create a Donations and Fundraising Policy

A donations and fundraising policy helps the organisation manage contributions responsibly and protect its reputation.

It should specify how donations are accepted, recorded, acknowledged, restricted, and reported.

Record Donations Properly

For each donation, maintain appropriate records showing the date received, amount or value, donor details where available and lawfully collected, payment method, intended purpose, and any restrictions imposed by the donor.

Where donations are designated for a particular project, the accounting system should distinguish those funds from money available for general operating expenses.

Conduct Appropriate Donor Due Diligence

The organisation should use proportionate procedures to assess significant or unusual contributions, particularly where there are concerns about the source of funds, potential conflicts of interest, or legal restrictions.

It should also consider whether applicable financial intelligence, anti-money-laundering, sanctions, or other legal requirements apply to its activities.

The policy should explain when a donation may be declined or returned and who has authority to make that decision.

Maintain Donor Accountability

Where donor agreements impose specific conditions, the NGO should monitor spending against the approved budget and retain evidence of programme delivery.

Reports should distinguish between planned activities, actual expenditure, achieved results, and any material changes to the project.

Accurate reporting supports donor confidence and can strengthen the organisation’s ability to secure future funding.

14. Implement Safeguarding and Complaints Procedures

Organisations working with children, vulnerable adults, or communities affected by poverty, displacement, or other forms of disadvantage should adopt safeguarding procedures appropriate to their activities.

These procedures should protect beneficiaries, staff, volunteers, and other stakeholders from abuse, exploitation, harassment, discrimination, and other forms of harm.

Core Safeguarding Measures

A safeguarding framework may include:

• A written safeguarding policy.
• Codes of conduct for employees and volunteers.
• Appropriate recruitment and reference-checking procedures.
• Rules for interactions with children and vulnerable beneficiaries.
• Confidential reporting channels.
• Procedures for investigating allegations fairly.
• Referral and escalation arrangements where necessary.
• Protection against retaliation for good-faith reporting.

The organisation should explain how complaints will be received, recorded, assessed, and resolved. Serious concerns should be escalated promptly to the appropriate authorities when required.

Confidentiality should be respected, but it should not be used to conceal abuse, fraud, or other serious misconduct.

15. Develop a Monitoring and Evaluation Framework

Monitoring and evaluation procedures help an NGO determine whether its programmes are achieving their intended results.

The framework should connect the organisation’s mission to measurable activities, outputs, outcomes, and longer-term impact.

Establish Performance Indicators

An education-focused NGO might measure the number of learners reached, attendance rates, learning materials distributed, or changes in educational outcomes.

A community health organisation might monitor service delivery, beneficiary participation, referrals, and relevant health outcomes.

Indicators should be realistic, clearly defined, and supported by reliable data.

Prepare Regular Programme Reports

Programme managers should report progress against approved work plans and budgets. Reports should identify achievements, challenges, lessons learned, and corrective actions.

Where personal or sensitive information is collected, the organisation should use appropriate safeguards, restrict access, and obtain or process information in accordance with applicable legal requirements.

Evaluation findings should inform future budgeting, programme design, staff training, and donor reporting.

16. Registering an International NGO in Namibia

International NGOs intending to operate in Namibia should not assume that the procedures applicable to locally established Section 21 companies automatically cover their circumstances.

The appropriate legal and administrative requirements depend on the organisation’s existing legal identity, country of incorporation, proposed activities, and intended local arrangements.

Assess the Appropriate Registration Route

Before beginning international NGO registration, determine whether the organisation should establish a local legal entity, register as an external company, enter into a partnership with an existing Namibian organisation, or follow another applicable route.

An overseas organisation may need to provide certified or authenticated corporate documents, details of its foreign registration, information about its authorised representatives, and other prescribed documentation.

The relevant requirements should be confirmed directly with BIPA and other authorities where applicable. Organisations operating through a foreign branch should review the requirements for registering an external branch under Namibia’s Companies Act and the process for obtaining certificates of registration for external companies from BIPA.

Plan for Local Compliance

International organisations should establish clear arrangements for local governance, financial accountability, employment, taxation, donor reporting, and programme oversight.

They should also assess any additional permissions required for their particular activities and funding arrangements. Foreign entities should pay particular attention to registered-address and local-representative filings for foreign entities in Namibia.

Because international NGO requirements may differ from those for locally incorporated non-profit companies, obtaining advice before submitting documents can help prevent delays and unnecessary costs.

17. Common Mistakes When Establishing an NGO in Namibia

Founders can reduce avoidable problems by addressing the following issues before launching their organisation.

Choosing an Unsuitable Legal Structure

Selecting a structure without considering governance, liability, asset ownership, and reporting obligations can create difficulties later. Compare the available options against the organisation’s actual objectives and operating model.

Submitting Incomplete BIPA Forms

Missing signatures, inconsistent details, incorrect forms, or incomplete supporting documents can delay incorporation. Review the entire application package before submission and use BIPA’s current instructions.

Assuming Registration Means Tax Exemption

Incorporation as a non-profit organisation does not, by itself, establish that all income is exempt from tax. Confirm the organisation’s position with NamRA.

Operating Without Written Procedures

Without documented financial controls, safeguarding arrangements, procurement rules, and decision-making processes, an NGO may struggle to demonstrate accountability or respond consistently to problems.

Neglecting Annual Compliance

Registration is not a one-time administrative exercise. Organisations must maintain accurate records, review their legal obligations, submit applicable filings, and keep their governance arrangements up to date.

Failing to Document Donor Restrictions

Spending funds on purposes outside the conditions agreed with a donor can lead to disputes, repayment obligations, or reputational damage. Record restrictions clearly and monitor expenditure against them.

18. Practical Checklist for Setting Up a Charitable Foundation or NGO

Use the following checklist to organise the establishment process.

• Define the mission, beneficiaries, and charitable objectives.
• Select an appropriate legal structure.
• Prepare the constitution, founding agreement, or trust deed.
• Identify the initial board members, directors, or trustees.
• Reserve a suitable name where required.
• Obtain and complete the relevant registration forms.
• Assemble identification documents and supporting records.
• Submit the application and applicable fees to the relevant authority.
• Obtain the necessary incorporation or registration documents.
• Confirm whether welfare organisation status or other approvals are required.
• Determine the organisation’s tax and employment obligations.
• Open a dedicated organisational bank account.
• Establish accounting procedures and spending controls.
• Adopt governance, procurement, safeguarding, and risk management policies.
• Prepare a compliance calendar and annual budget.
• Establish donor reporting and programme monitoring systems.

The organisation should assign responsibility for each task and retain evidence of completion. This creates a clear record of progress and helps ensure that important obligations are not overlooked.

Frequently Asked Questions

1. How do you register an NGO in Namibia?

To register a Section 21 NGO, begin by confirming the legal structure and reserving a suitable name through BIPA. Prepare the required incorporation documents, including the applicable memorandum and articles of association and prescribed forms, then submit the application and fees. Once the relevant registration steps are completed, confirm any additional commencement-of-business, tax, welfare, or operational requirements.

2. What documents are required for Section 21 NGO registration in Namibia?

BIPA’s published procedure includes name reservation documentation, Forms CM3, CM4, CM44B, CM44C, CM22, CM27, CM29, and CM31, together with other required supporting documents. Form CM46 relates to the certificate to commence business, while CM51 is used for requesting additional copies where applicable. Applicants should verify the current document checklist and requirements directly with BIPA before filing.

3. Does registering an NGO in Namibia automatically provide tax exemption?

No. Registration as a Section 21 company or another non-profit structure does not automatically mean that every source of income is exempt from tax. The organisation should consult NamRA to establish its tax obligations and determine whether any exemption or special tax treatment applies. It should also confirm the conditions governing tax-deductible donations rather than assuming that every contribution qualifies.