Law on Non-Governmental Organizations
Chapter One General Provisions
Chapter Two Establishment Criteria & Registration Procedures of NGOs
Chapter Three Economic Activities, Sources of Funding and Taxation
Chapter Four Reporting of the Organizations
Chapter Five Transformation, Merger, Dissolution and Liquidation of Organizations
Chapter Six Dispute Resolution Commission (DRC)
Chapter Seven Final Provisions
(1) This law is enacted for the purpose of regulating the activities of domestic and foreign non-governmental organizations (NGOs) in Afghanistan.
(2) The terms of establishment, registration, administration, activity, internal supervision, dissolution, and liquidation of properties of domestic and foreign non-governmental organizations are regulated according to the provisions of this law.
Domestic and foreign non-governmental organizations (NGOs) are hereinafter referred to as “organization” in this law.
Observance of Law
An organization shall observe the provisions of the Constitution and other applicable legislation in the implementation of its activities.
The Ministry of Economy is the registration, supervision, and coordination body for the activities of organizations in Afghanistan.
The following terms used throughout this law shall have the following meanings:
1) An “organization” is a domestic or foreign non-governmental, non-political and not-for- profit organization.
2) A “domestic organization” is a domestic non-governmental organization which is established to pursue specific objectives.
3) A “foreign organization” is a non-governmental organization which is established outside of Afghanistan according to the law of a foreign government and which accepts the terms of this law.
4) An “international foreign organization” is a non-governmental organization which is established outside of Afghanistan according to the law of a foreign government and which is operating in more than one country. United Nations organizations and their related organs shall not be included in this definition.
• An organization cannot distribute its assets, income or profits to any person, except for the working objectives of the organization.
• An organization cannot use its assets, income or profits to provide private benefits, directly or indirectly, to any founder, member, director, officer, employee, or donor of the organization, or their family members or relatives.
Expenditure of Assets
(1) The assets, income and profits shall be used only to carry out the not-for-profit objectives of the organization.
(2) An organization shall be transparent and accountable in its activities, and shall be reasonable in paying employee salaries, the rent of office and housing space, and other administrative and logistical expenses, in order to gain the public trust.
Restrictions on the objectives and activities of an organization can only be determined by law.
An organization shall not perform the following activities:
1) Participation in political activities and campaigns;
2) Payment to and fundraising for political parties and candidates;
3) The promotion of violence and participation in military activities;
4) The production, import, or trading of weapons and ammunition and military training of individuals;
5) Engagement in terrorist activities or support, encouragement or financing of terrorism;
6) Assistance in the cultivation, production, processing, trading, import, export, supply, storage, use, transport and ownership of narcotics or providing facilities in that regard;
7) The use of financial resources against the national interest, religious rights and religious proselytizing;
8) Participation in construction projects and contracts. In exceptional cases, the Minister of Economy may issue special permission at the request of the Chief of the Diplomatic Agency of the donor country.
9) Import and export for commercial purposes;
10) The performance of other illegal activities
(1) For the purpose of expansion, improvement and implementation of activities and the completion of projects, organizations may create a working structure (as an umbrella organization). To acquire legal entity status, the umbrella organization must be confirmed by the High Evaluation Commission.
(2) Three or more organizations, for the purpose of cooperation and better coordination of their work with relevant governmental agencies, shall form a coordinating organization as a non–governmental organization, according to the provisions of this law.
(3) Organizations specified in paragraph 2 of this Article shall organize their activities in cooperation with the High Evaluation Commission.