A Non-Profit Organisation is a not-for-profit, non-governmental legal person or association or organisation voluntarily established, that primarily engages in mobilising and use resources for purposes such as charitable, religious, cultural, educational, social or communal purposes or for carrying out of other types of not-for-profit purposes and public good in the public interest.

A community-based organisation (CBO) is a group of enthusiasts that support a common motive in a specific area. They are also referred to as grassroots organizations or peoples’ organizations and are distinct in nature and purpose from other NPOs.

To register an NPO in Ghana, you must first apply with the Office of Registrar of Companies (ORC) in other to be incorporated under the Companies Act, 2019 (Act 992).

Secondly , to get the legal license to operate an NPO under the  (Directives for the Management of NPOs Operations in Ghana 2020 and the NPOs Policy 2020), you will need to download the NPO Licensing Form from the the NPOS Website (www. npos.mogcsp.gov.gh) complete it and submit all the necessary documents in addition to the documents from the Office of Registrar of Companies.

Yes, foreign non-profit organizations can register and operate in Ghana. However, they must comply with local regulations and provide additional documents, such as a letter of introduction from their home country and details of operations in Ghana.

Non-profits must submit annual reports to the Non-Profit Organisation Secretariat, including an audited financial statements, a list of current Beneficial Owners (BO), and any changes in their constitution or governance.

Yes, failure to submit annual reports and audited financial statements can result in penalties, including suspension of license, a penalty fee for late registration. It is important to stay compliant to avoid disruptions in operations.

Yes, NPOs that are registered and are in good standing under the Directives for the Management of Non-Profit Organisations Operations in Ghana 2020 and the NPOs Policy 2020 can apply for tax exemptions through the NPO Secretariat on their imported goods to Ghana and also, on income directly related to their charitable activities. However, on the part of the income directly related to their charitable activities,  they must apply to the Ghana Revenue Authority (GRA) for tax-exempt status.

Yes, NPOs in Ghana can receive foreign funding. However, they must comply with financial reporting, financing terrorism and anti-money laundering regulations to ensure transparency and accountability.

Yes, but any income generated from commercial activities must be used solely to advance the organization’s charitable purpose. Commercial activities should not overshadow the NPO’s core mission.

Yes, NPOs can recruit international volunteers. However, they must ensure that the volunteers have the appropriate work permits and visas to operate in Ghana.

To dissolve an NPO, a special resolution must be passed by the board of directors or trustees. The assets of the organization must be distributed according to the organization’s constitution, typically to another non-profit with similar objectives. The dissolution must also be reported to the Non-Profit Organisation Secretariat

Upon dissolution, any remaining assets must be transferred to another organization with similar objectives, as stipulated in the NPO’s constitution. Assets cannot be distributed among members or directors.

Yes, NPOs can change their objectives, but any changes must be approved by the the Non-Profit Organisation Secretariat and must be in line with the organization’s mission and Ghanaian laws.

Yes, an NPO can change its name by passing a special resolution and notifying the Non-Profit Organisation Secretariat and the Office of Registrar of Companies with the necessary documentation

Yes, the Non-Profit Organisation Secretariat, various governmental and non-governmental organizations offer capacity-building programs for NPOs, focusing on governance, financial management, money laundering and terrorism financing mitigation, and program implementation.

Yes, NPOs are encouraged to collaborate with other organizations, both locally and internationally, to enhance their impact and share resources. Any collaboration should align with the organization’s mission and objectives.