Charity Law

The purpose of our lifes is to be Happy

Charity law covers the rules relating to the setting up and operation of charities and non-profit organisations. It is an ideal way to combine a career in law with a passion for anything charitable, such as the arts and culture, the environment, human rights, working with young people and sport.

Nepal has legal provisions related to charities and non-profit organizations. The legal framework for charities in Nepal includes laws and regulations that govern their establishment, operation, and activities. It's important to note that legal information can change, and it's advisable to check with updated legal sources or consult legal professionals for the most current information. Here are key points related to charity law in Nepal:

1. Social Welfare Council (SWC): The Social Welfare Council is a government body in Nepal responsible for regulating and overseeing the activities of non-profit organizations, including charities. Non-profit organizations are required to register with the SWC to operate legally.

2. Registration Process: Charities and non-profit organizations need to undergo a registration process with the Social Welfare Council. This process involves submitting the necessary documents and meeting certain criteria set by the council.

3. Legal Forms: Charities in Nepal can take various legal forms, including non-governmental organizations (NGOs), social organizations, or trusts. The specific legal form may influence the registration and operational requirements.

4. Activities and Objectives: Charities are typically required to define their charitable purposes and activities in their governing documents. These activities should align with the overall goals of social welfare and development.

5. Financial Reporting: Charities are often required to maintain proper financial records and submit periodic reports to the Social Welfare Council. This ensures transparency and accountability in the use of funds and resources.

6. Foreign Contributions Regulation Act (FCRA): The Foreign Contributions Regulation Act regulates the receipt and utilization of foreign contributions by non-profit organizations, including charities. Organizations receiving foreign contributions need to comply with the provisions of this act.

7. Tax Exemptions: Charities meeting certain criteria may be eligible for tax exemptions in Nepal. The tax status and benefits may vary based on factors such as the type of organization and its activities.

8. Governance and Compliance: Charities are expected to adhere to good governance practices, including having a board of directors or trustees, holding regular meetings, and complying with legal and regulatory requirements.

9. Social Audit: The Social Welfare Council may require charities to undergo social audits to assess the impact of their activities on the intended beneficiaries and the community.

10. Amendments and Updates: The legal framework for charities in Nepal may be subject to amendments and updates. It's important for organizations to stay informed about any changes in laws and regulations that may affect their operations.

Organizations seeking to establish or operate charities in Nepal should carefully review and comply with the relevant laws and regulations. Consulting with legal professionals and the Social Welfare Council can provide guidance on the registration process, compliance requirements, and legal obligations for charities in Nepal.