Creating an enabling environment for philanthropy through tax incentives


The objective of this research was to enable all interested parties and stakeholders to gain a better understanding of the state of philanthropy in Kenya and the role that tax incentives play in promoting philanthropy in Kenya. This is done through an analysis of the awareness, interactions and attitudes of both Public Benefit Organisations (PBOs) and recipients of charitable giving, with existing tax incentives.
Practical interventions are proposed that can enhance both the supply and demand side of a vibrant
philanthropic sector in Kenya.

KCDF is a member of the Change the Game Academy Alliance.

Review by Wilde Ganzen

Interesting report, specific for the situation in Kenya, but also useful for readers in other countries.
Because, if donations to PBOs or other types of CSOs can be deducted from one’s income on which tax is levied, this is an indirect way of the state subsidizing the work of such PBOs and other CSOs. And thus of the state recognizing the importance of PBOs and CSOs in promoting social wellbeing.


Philanthropy Tax reduction Public Benefit Organisations (PBO)

Author: Daisy Ogembo-Adongo and Sam Kamau

Publisher/source/organization: KCDF and Strathmore Tax Research Centre

Place and year of issue: Nairobi

Type: Report

Country/region: Worldwide Kenya

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