Charities and Societies Proclamation PDF

yxþT×eÃ ØÁ‰§êE ÄþäK‰sþÃêE ¶pBlþK
ØÁ‰L nU¶T Uz¤È

FEDERAL NEGARIT GAZETA
OF THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA
bxþT×eÃ ØÁ‰§êE ÄþäK‰sþÃêE ¶pBlþK 15th Year No.25

አ‫ףם‬አ‫ו‬ስ‫ـ‬ኛ ዓ‫ ُא‬qÜ_R @5
yÞZB twµ×C MKR b¤T «ÆqEnT ywÈ ADDIS ABABA 13th February, 2009
አዲስ አበ‫ וֹ‬የካٌُ 6 qN 2‫ְך‬1 ዓ.‫ו‬
¥WÅ CONTENTS
xêJ qÜ_R 6)!1/2‫ְך‬1 ›.M Proclamation No. 621/2009
¾uÑA ›É^ÑAƒ É`Ï„‹“ TQu^ƒ አዋጅ……... Charities and Societies Proclamation ………..Page 4521
ገጽ 4¹þ5)@1
›ªÏ lØ` 6)!1/2‫ְך‬1 PROCLAMATION NO. 621/2009.
¾uÑA›É^ÑAƒ É`Ï„‹“ TQu^ƒን PROCLAMATION TO PROVIDE

ለመመዝገብና ለማስተዳደር የወጣ Aዋጅ FOR THE REGISTRATION AND
REGULATION OF CHARITIES AND
SOCIETIES
በIትዮጵያ ፌዴራላዊ ዲሞክራሲያዊ ሪፐብሊክ
ሕገመንግሥት የተረጋገጠውን የዜጎች የመደራጀት WHEREAS, it is found necessary to enact a law in
መብት ተግባራዊ ለማድረግ የሚያስችል ሕግ order to ensure the realization of citizens’ right to
ማውጣት Aስፈላጊ ሆኖ በመገኘቱ፤ association enshrined in the Constitution of the Federal
Democratic Republic of Ethiopia;
¾uÑA ›É^ÑAƒ É`Ï„‹“ TIu^ƒ u›=ƒÄ
åÁ Q´x‹ G<K”}“© Eድገት ¨<eØ ÁL†¨<” T>“ WHEREAS, it is found essential to promulgate a law
KSÅÑõ“ KTdKØ ¾}TEL ¾QÓ T°kõ T¨<×ƒ to aid and facilitate the role of Charities and Societies
›eðLÑ> J• uSÑ–~፤ in the overall development of Ethiopian peoples;
u›=ƒÄåÁ ôÈ^L© ÈV¡^c=Á© ]øwK=¡

NOW, THEREFORE, in accordance with Article
QÑS”ÓYƒ ›”kê ፶5(1) SW[ƒ ¾T>Ÿ}K¨< 55(1) of the Constitution of the Federal Democratic
ታውጇል:: Republic of Ethiopia, it is hereby proclaimed as
follows:
¡õM ›”É
SECTION ONE
ÖpLL GENERAL
1. ›ß` ርEስ
ÃI ›ªÏ &¾uÑA ›É^ÑAƒ É`Ï„‹“ TQ 1. Short Title
u^ƒ ›ªÏ lØ` 6)!1/2‫ְך‬1& }wKA K=Öke
This Proclamation may be cited as the “Charities
Ã‹LM::
and Societies Proclamation No.621/2009.”
ÃNÇ êU nU¶T Uz¤È ±.œ.q.Ü *¹þ1

Unit Price Negarit G. P.O.Box 80001
gA 4¹þ5)@2 ØÁ‰L ነU¶T Uz¤È qÜ_R @5 የካቲት 6 qN 2ሺ1 ›.M Federal Negarit Gazeta No. 25 13th February, 2009 …. page 4522
2. ƒ`ÕT@
2. Definition
u²=I ›ªÏ ¨<eØ ¾nK< ›Ñvw K?L ƒ`ÑÁcØ "MJ’ ue}k`& In this Proclamation, unless the context requires
otherwise፡
1/ “¾uËƒ ¯Sƒ” TKƒ u›=ƒÄåÁ ›q×Ö`
1/ "Budget Year" shall mean the period from
ŸNUK? 1 EeŸ c’@ ፴ ¨ÃU uÓ]ÑA]
Hamle 1 to Sene 30 (E.C) or from 1st January
Á” ›q×Ö` ŸË”ª] 1 Eስከ Ç=c?Uu` to 31st of December (G.C);
"1 ÁK¨< ጊዜ ’¨<&
2/ “¾›=ƒÄåÁ ¾uÔ ›É^Ôƒ É`Ïƒ” ¨ÃU 2/ "Ethiopian Charities" or “Ethiopian Societies"

“የ›=ƒÄåÁ TIu`” TKƒ u›=ƒÄåÁ shall mean those Charities or Societies that
QÓ Sc[ƒ ¾}Sc[}' G<Kq×Ö\ƒ ’¨<፡፡ ነገር ግን የገቢያቸውን by Ethiopians. However, they may be
ከ0 በመቶ የማይበልጥ ከውጭ ምንጭ የሚ deemed as Ethiopian Charities or Ethiopin
ገኝ ገቢ የሚጠቀሙ ከሆነ የIትዮጵያ በጎ Societies if they use not more than ten
Aድራጎት ድርጅት ወይም ማህበር ሆነው percent of their funds which is received from
ሊቆጠሩ ይችላሉ፤ foreign sources;
3/ “የIትጵያ ነዋሪዎች የበጎ Aድራጎት ድርጅት”

3/ “Ethiopian Residents Charities” or
ወይም “የIትዮጵያ ነዋሪዎች ማህበር” “Ethiopian Residents Societies” shall mean
ማለት ሁሉም Aባላቱ በIትዮጵያ ነዋሪ those Charities or Societies that are formed
የሆኑ፣ ከ0 በመቶ በላይ ከውጭ ምንጭ under the laws of Ethiopia and which consist
የሚገኝ ገቢ የሚጠቀም Eና በIትዮጵያ ሕግ of members who reside in Ethiopia and who
መሰረት የተቋቋመ የበጎ Aድራጎት ድርጅት receive more than 10% of their funds from
ወይም ማህበር ነው፤ foreign sources;
4/ “¾¨<ß ¾uÑA ›É^ÑAƒ É`Ïƒ” TKƒ 4/ "Foreign Charities" shall mean those Charities
u¨<ß QÓ Sc[ƒ ¾ተssS ¨ÃU that are formed under the laws of foreign
¾¨<ß ²?Ô‹ u›vM’ƒ ÁK<uƒ ¨ÃU countries or which consist of members who
Ÿ¨<ß ምንጭ የሚገኝ ገቢ የሚጠቀም are foreign nationals or are controlled by
¨ÃU ¾¨<ß ²?Ô‹ ¾T>q×Ö\ƒ ¾uÔ foreign nationals or receive funds from
›É^Ôƒ É`Ïƒ ነው፤ foreign sources;
5/ “Mass-Based Societies” shall include

5/ ”w²<H” TIu^ƒ” TKƒ ¾S<Á TIu^
professional associations, women’s
ƒ”' ¾c?„‹ TIu^ƒ”' ¾¨×ƒ TIu^
ƒ”“ K?KA‹ }SddÃ ¾›=ƒÄåÁ TIu^ associations, youth associations and other
ƒ” ያካትታል:: similar Ethiopian societies;
6/ &T>’>e‚`& Eና &T>’>eƒ`& TKƒ Eንደ

ቅደምተከተላቸው ¾›=ƒÄåÁ ôÈ^L© 6/ "Ministry" and “Minister” shall respectively
Ç=V¡^c=Á© ]øwK=¡ ¾õƒQ T>’>e‚` mean the Ministry and Minister of Justice of
Eና T>’>eƒ` ’¨<& the Federal Democratic Republic of Ethiopia;
7. &¾Y^ S]& TKƒ Oዲተርን ሳያካትት ¾uጎ

7/ "Officer" shall mean a person who has the
›É^ጎƒ É`Ï~” ¨ÃU ¾Tህu\” የE
general control and management of the day to
ለት ተEለት ›e}ÇÅ` u›ÖnLÃ ¾T>q× day administration of a Charity or Society
Ö` Eና ¾T>S^ c¨< ’¨<& and shall not include an auditor;
8/ “c¨<” TKƒ T“†¨Xw S³Ówƒ ¾T>kSÖ<uƒ ¨ÃU 9/ "Place of Work" shall mean the place where
›”É c¨< Y^¨<” ¾T>Á"H>Éuƒ ቦታ a person’s records and books of account
’¨<& are kept or the place where a person
conducts work;
0/ “Q´v© Sªà” TKƒ uQ´v© ¨ÃU
uY^ ¨ÃU uS•]Á ቦታዎች uSH@É 10/ “Public Collection” shall mean an appeal in any
¾T>Ñ–¨<” Ñu= KuÑA ›É^ÑAƒ }Óva‹ public place or by means of visits to places of
Eንዲያውለው ÑMë Ñ”²w ¨ÃU K?L work or residence; for money or other property
”w[ƒ uªÒ ¨ÃU u’é KTcvcw whether for consideration or otherwise and
¾T>Å[Ó Ø] TKƒ c=J” ለGÃT•ƒ which is made in association with a
¨ÃU Kkw` ›ÑMÓKAƒ uªK S_ƒ representation that the whole or any part of its
ወይም ሕንፃ ወይም Aጠገባቸው ባለ proceeds is to be applied for charitable purposes
መሬት ላይ የሚደረግ ጥሪን Aያጠቃ and shall not include appeal made on a land or
ልልም፤ building used for the purposes of worship or
burial or any land adjacent to it;
01/ &S}ÇÅ]Á Å”w& TKƒ ¾uÔ ›É^Ôƒ
É`Ï~ ¨ÃU Tህu\ ¾}ssSv†¬” 11/ “Rules” shall include the objects for which a
¨ÃU K=ÁÛÇ†¨< ¾T>‹K< ¯LT−‹ Charity or Society is formed, or which it
¨ÃU Gw~” uY^ LÃ ¾T>Á¨<Mv may pursue, or for which its funds may be
†¨< መንገዶችን' ¾›vM’ƒ “ ¾›S applied; the qualifications for membership
^` x−‹” KTÓ–ƒ ¾T>Ául SS and for the holding of any office; the
ዘ—−‹”' ¾›S^` x ug<Sƒ ¨ÃU method of appointment or election to any
uU`Ý ¾T>cØuƒ S”ÑÉ& ¾uጎ ›É office; the rules by which the Charity or
^ጎƒ É`Ï~ ¨ÃU Tህu\ ¾T>}ÇÅ Society is to be governed; and the method
ùƒ ”Ç=GhhK<uƒ S”ÑÉ“ ሁኔታን ÁÖnM above matters may be amended;
LM&
02/ “¾²`õ ›e}ÇÇ]” TKƒ u²=I ›ªÏ 12/ "Sector Administrator" shall mean a Federal
›”kê ፷6 ¾}c¾S ¾ôÈ^M ›eðéT> Executive Office designated as such in
SY]Á u?ƒ ’¨<& accordance with Article 66 of this
Proclamation;
03/ "ክልል" ማለት በIትዮጵያ ፌዴራላዊ ዲሞ
ክራስያዊ ሪፐብሊክ ሕገ-መንግስት Aንቀጽ 13/ "State" shall mean a State specified under
፵7 የተመለከተው የIትዮጵያ ፌዴራላዊ Article 47 of the Constitution of the Federal
ዲሞክራሲያዊ ሪፐብሊክ Aባል የሆነ ክልል Democratic Republic of Ethiopia as a
ነው፤ member state of the Federal Democratic
Republic of Ethiopia;
04/ “Aስተዳደራዊ ወጪ” ማለት ለደመወዝ፣

14/ “Administrative costs” shall mean those
ለAበል፣ ለጥቅማ ጥቅም፣ ለEቃዎችና
costs incurred for emoluments, allowances,
ለAገልግሎቶች ግዥ፣ ለጉዞ Eና ለመስተ
ንግዶ የሚወጡ ለበጎ Aድራጎት ድርጅቱ benefits, purchasing goods and services,
ወይም ለማህበሩ Aስተዳደራዊ ሥራዎች travelling and entertainments necessary for
Aስፈላጊ የሆነ ወጪ ነው፡፡ the administrative activities of a Charity or
society;
05/ “ከውጭ ምንጭ የሚገኝ ገቢ” ማለት
ከውጭ Aገር የሚደረግ የማንኛውም Eቃ 15/ “Income from Foreign source” means a
ወይም ገንዘብ ወይም ዋስትና ስጦታ፣ donation or delivery or transfer made from
ክፍያ ወይም ማስተላለፍ ነው፡፡ የውጭ foreign source of any article, currency or
ምንጭ ማንኛውንም የውጭ Aገር መንግ security. Foreign sources include the
ሥት፣ ኤጄንሲ ወይም ካምፓኒ፤ ዓለም government, agency or company of any
Aቀፍ ኤጄንሲ ወይም ማንኛውንም በውጭ foreign country; international agency or
Aገር ያለ ሰው ያካትታል፡፡ any person in a foreign country.
06/ “የሃይማኖት ድርጅት” ማለት የAንድ ሃይ

ማኖት ተከታዮች ሃይማኖታቸውን ለማደ 16/ “Religious Organization” means an institute-
ራጀት Eና ለማስፋፋት የሚያቋቁሙት ion established by believers to organize
ተቋም ሆኖ በዚህ Aዋጅ ትርጓሜ የበጎ and propagate their religion and shall not
Aድራጎት ዓላማዎች ለማሳካት የተቋቋሙ include organizations established for the
achievement of any charitable purpose as
ድርጅቶችን ወይም የሃይማኖት ድርጅቱ
defined in this proclamation or charities
የሚያቋቁማቸው የበጎ Aድራጎ ድርጅቶችን established by the religious organizations.
Aያጠቃልልም፡፡
3. ¾}ðéT>’ƒ ¨c”
3. Scope of Application
1/ ÃI ›ªÏ uT>ከ}K<ƒ LÃ }ðéT>
ÃJ“M& 1/ This proclamation shall be applicable to;
G/ Ÿ›”É uLÃ uJ’< ¡MKA‹ uT>c\
¾uጎ ›É^ጎƒ É`Ï„‹“ Tህu^ƒ a) Charities or Societies that operate in more
ወይም የAባላት ጥንቅራቸው ከAንድ than one regional state or Societies whose
ክልል uLÃ በሆኑ ማህበራት፤ members are from more than one regional
state;
K/ u›”É ¡MM w‰ ¾T>W\ u=J”U
በውጭ Aገር በጎ Aድራጎት ድርጅቶች b) Foreign Charities and Ethiopian Resident
Eና በIትዮጵያ ነዋሪዎች ¾uጎ Charities and Societies even if they operate
›É^ጎƒ É`Ï„‹“ Tህu^ƒ፤ only in one regional state;
N/ u›Ç=e ›uv ¨ÃU uÉ_Çª Ÿ}T

›e}ÇÅ` uT>c\ ¾uጎ ›É^ጎƒ c) Charities or Societies operating inthe City
É`Ï„‹“ Tህu^ƒ:: Administration of Addis Ababa or Dire-
Dawa.
2/ ÃI ›ªÏ uT>Ÿ}K<ƒ LÃ }ðéT>
›ÃJ”U& 2/ This proclamation shall not be applicable to;
G/ uHÃT•ƒ ድርጅቶች&
a) religious organizations;
K/ Ÿ›=ƒÄåÁ ôÈ^L© Ç=V¡êÁ© ]øw
K=¡ S”Óeƒ Ò` uT>Å[Ó eUU’ƒ b) international or foreign organizations
Sc[ƒ u›=ƒÄåÁ ¨<eØ uT>”kdkc< operating in Ethiopia by virtue of an
¯KU ›kõ“ ¾¨<ß ¾uÑA ›É^ÑAƒ É` agreement with the Government of The
Ï„‹“ TQu^ƒ& Federal Democratic Republic of Ethiopia;
N/ በ°É`፣ በEቁብ Eና ተመሳሳይ ባህላዊ ወይም
c) “Edir”, “Ekub” and other similar cultural
ሃይማኖታዊ ይዘት ባላቸው ማሕበራት፤ Eና
or religious associations;
መ/ በሌላ ሕግ በሚሸፈኑ ማህበራት፡፡ d/ Societies governed by other laws.
¡õM G<Kት
¾uÔ ›É^ÑAƒ É`Ï„‹“ TQu^ƒ ›?Ë”ሲ
SECTION TWO
CHARITIES AND SOCIETIES AGENCY
4/ SssU
4. Establishment
1/ ¾uÑA ›É^ÑAƒ É`Ï„‹“ TQu^ƒ ›?Ë”c=
(Ÿ²=I u%EL &›?Ë”c=& ¾}vK ¾T>Ö^) ¾QÓ
1/ The Charities and Societies Agency (hereinafter
c¨<’ƒ ÁK¨< ¾ôÈ^M S”ÓYƒ SY]Á
u?ƒ J• u²=I ›ªÏ }slTEM:: referred to as the “Agency”) is hereby established
by this Proclamation with its own legal personality
and as an institution of the Federal Government.
2/ ›?Ë”c=¨< }Ö]’~ KT>’>e‚\ ÃJ“M::

2/ The Agency shall be accountable to the Ministry.
5. ¾›?Ë”c=¨< ›LT−‹
5. Objectives of the Agency
›?Î”c=¨< ¾T>Ÿ}K<ƒ ¯LT−‹ Ã•\ታM&
The Agency shall have the following objectives:
1/ ¾uÑA ›É^ÑAƒ É`Ï„‹“ TIu^ƒ E”Ç=
eóñ“ }M°ኳ†¨<” uQግ SW[ƒ E”Ç=¨Ö< 1/ to enable and encourage Charities and Societies to
Te‰M“ ማበረታታት& develop and achieve their purposes in accordance
with the law;
2/ ¾uÑA ›É^ÑAƒ É`Ï„‹“ TIu^ƒ ›W
^` ÓMê’ƒ“ }ÖÁm’ƒ ¾cð’uƒ K=J” 2/ to creat a situation in which the operation of
¾T>‹Muƒ” ሁኔታ Sõጠ`& Charities and Societies is transparent and
accountable;
3/ ¾uÑA ›É^ÑAƒ É`Ï„‹“ TIu^ƒ uQግ
SW[ƒ መስራታቸውን ማረጋገጥ፡፡ 3/ to ensure that Charities and Societies operate
legally.
6. ¾›?Ë”c=¨< YM×”“ }Óv^ƒ
6. Powers and Functions of the Agency
1/ ›?Ë”c=¨< ¾T>Ÿ}K<ƒ YM×”“ }Óv^ƒ
ይኖሩታል& 1/ The Agency shall have the following powers
and functions:
G/ u²=I ›ªÏ SW[ƒ KuÑA ›É^ÑAƒ

É`Ï„‹“ TQu^ƒ ðnÉ SeÖƒ' a) to license, register, and supervise
SS´Ñw“ Sq×Ö`& Charities and Societies in accordance
with this Proclamation;
K/ ¾uÑA ›É^ÑAƒ É`Ï„‹“ TIu^ƒ
¾}hK ›W^` Eንዲኖራቸው ማበረታ b) to encourage Charities and Societies to
ታት፣ have better administration;
N/ ከሥልጣንና ተግባሩ Ò` Ó”–<’ƒ ÁL†

c) collect, analyze and disseminate
¨<” S[Í−‹ Tcvcw' መተንተን'
Tc^Úƒ& information that has connection with its
powers and functions;
S/ ¾uÔ ›É^Ôƒ É`Ï„‹“ TIu^ƒን
d) publish and distribute information about
ምዝገባ በሚመለከት መረጃ በÒ²?×
Td}U“ Tc^Úƒ& the registration of Charities and Societies
in the Gazette;
W/ ¾S”ÓYƒ ›"Lƒ Eና ¾uÑA ›É^
ÑAƒ É`Ï„‹“ TIu^ƒ ¾T>d}ñ e) organize consultative forum for
governmental organs and Charities and
v†¨<ን ¾U¡¡` SÉ[¢‹ T²Ò
Societies;
Ëƒ&
[/ ¯LT¨<” KTd"ƒ ¾T>Áe‹M ¾¨< f) to make proposals to the Ministry on
d’@ Gdw KT>’>e‚\ Tp[w& matters relating to meeting its objectives;
c/ KU´Ñv“ ðnÉ ØÁo ¾T>Ákù<

¾uÑA ›É^ÑAƒ É`Ï„‹ ¨ÃU g) take decisions, in cooperation with the
TIu^ƒ Ñ<ÇÃ ŸT>SKŸ}¨< ²`õ concerned Sector Administrator, on the
›e}ÇÇ] Ò` uSS"Ÿ` SÙa application of Charities and Societies for
S¨c”& registration and license;
g/ u›ªÏ lØ` 3)"4/09)(5 (Eንደተሻ h) without prejudice to the provisions of

ሻለ) eKc’Ê‹ T[ÒÑØ“ U´Ñv Proclamation No. 334/2003 (as amended), to
exercise the powers of registration and
¾}Å’ÑÑ¨< Eንደተጠበቀ ሆኖ የዘለቄታ authentication of documents with regard to
uÔ ›É^Ôƒ Eና ¾›Å^ uÔ ›É^Ôƒ Charitable Endowments and Charitable
ድርጅት c’ዶችን T[ÒÑØ“ መመ Trusts;
ዝገብ&
i) to collect fees for the services it renders
k/ KT>c×†¨< ›ÑMÓKA„‹ uS”Ó in accordance with the rate to be
Yƒ uT>çÉk¨< }S” SW[ƒ approved by the Government;
¾›ÑMÓKAƒ ¡õÁ−‹” Scwcw&
u/ ¾”w[ƒ vKu?ƒ SJ”' ¨<M Sª j) to own property, enter into contract, sue
ªM' u^c< eU S¡ce“ SŸce& and be sued in its own name;
}/ ›eðLÑ> J• c=ÁÑ–¨< u²=I ›ªÏ k) to delegate, when it deems necessary, the
¾}cÖ<ƒ” YM×”“ }Óv^ƒ u¨<¡ powers and functions given to it by this
M“ SeÖƒ& Eና Proclamation; and
†/ ¯LT−‡” KTd"ƒ ›eðLÑ> ¾J’< l) carryout such other activities necessary
K?KA‹ }Óva‹” SðçU:: for the attainment of its objectives.
2/ Notwithstanding sub-article 1(h) of this Article,

2/ u²=I ›”kê ”®<e ›”kê 1(g) ¾}SK the Minister may order the Office of
Ÿ}¨< u=•Ù T>’>eƒ\ ¾c’Ê‹ T[Ò Documents Authentication and Registration
ÑÝ“ U´Ñv êIðƒ u?ƒ u›?Ë”c=¨< to open a branch office in the premises of the
pØ` Óu= p`”Ýõ Eንዲከፍት ¨ÃU Agency or assign its employee
W^}™‡” Eንዲመድብ K=Á´ Ã‹LM::
7. ¾›?Ë”c=¨< ›sU 7. Organization of the Agency

The Agency shall have:
›?Ë”c=¨<' 1/ A Charities and Societies Board (hereinafter
1/ ¾በጎ Aድራጎት ድርጅቶችና ማህበራት x`É referred to as the “Board”);
(Ÿ²=I u%EL & x`É& Eየተባለ ¾T>Ö^)'
2/ uS”ÓYƒ ¾T>jU ª“ ÇÃ_¡}`' Eና 2/ A Director General to be appointed by the

Government; and
3/ Aስፈላጊ ሠራተኞች፤
3/ The necessary staff.
ይኖሩታል፡፡
8. ¾x`Æ ›vLት 8. Members of the Board
1/ x`Æ cwdu=¨<” ÚUa uS”ÓYƒ ¾T> 1/ The Board shall have seven members,
including its Chairperson, to be nominated by
c¾S< ሰባት ›vLƒ ይኖሩታል፡፡ the government.
2/ በዚህ Aንቀጽ ንUስ Aንቀጽ (1) መሰረት 2/ Among the board members who are appointed
in accordance with sub-article (1) of this
ከሚሰየሙ የቦርድ Aባላት መካከል ሁለቱ
Article, two of them shall be nominated from
ከበጎ Aድራጎት ድርጅቶችና ከማህበራት
the Charities and Societies.
የተውጣጡ ይሆናሉ፡፡
9. Powers and Functions of the Board
9. ¾x`Æ YM×”“ }Óv`
x`Æ ¾T>Ÿ}K<ƒ YM×”“ ተÓv^ƒ ይኖሩ The Board shall have the following powers and
ታል& functions:
1/ Ÿ²=I ›ªÏ ›ðéçU Ò` }ÁÃዞ የT>’c<

1/ deliberates on and makes recommendations to
¾þK=c= Ñ<ÇÄ‹” SÙa ¾¨<d’@ Hdw
the Minister on policy matters concerning the
KT>’>e‚\ Ák`vM&
implementation of this Proclamation;
2/ ¾uÑA ›É^ÑAƒ É`Ï„‹ Eና TIu^ƒ 2/ gives solutions to problems that arise in

›e}ÇÅ`” u}SKŸ} KT>ÁÒØS< ‹Ó connection with the administration of
a‹ SõƒN? Ãc×M&
Charities and Societies;
3/ ¾›?Ë”c=¨< ª“ ÇÃ_¡}` uT>cÖ¨< 3/ hears appeals from decisions of the Director
¨<d’@ LÃ u²=I ›ªÏ SW[ƒ ¾T>kù< General in accordance with this
ÃÓv™‹” SÙa Ãë“M&
Proclamation;
4/ u²=I ›ªÏ SW[ƒ u›?Ë”c=¨< ¾T>¨Ö<
SS]Á−‹” SÙa ÁçÉnM& 4/ approves directives to be issued by the
Agency;
5/ uª“ ÇÃ_¡}\ ¾T>kù<Kƒ” የበጎ Aድራ 5/ decides on other matters concerning Charities
ጎት ድርጅቶችና ማህበራትን የሚመለከቱ and Societies submitted to it by the Director
ሌሎች Ñ<ÇÄ‹ SÙa Ãë“M:: General.
0. ¾x`Æ ewcv 10. Meetings of the Board

1/ x`Æ u¨` ›”É Ñ>²? ÃcucvM& J•U 1/ The Board shall meet once every month. It
EንደAስፈላጊነቱ uT“†¨²? ›e†"DÃ may; however, conduct emergency sessions
ewcv K=ÁÅ`Ó Ã‹LM:: as may be deemed necessary.
2/ ux`Æ ewcv ŸÓTi uLÃ ¾T>J’<ƒ 2/ There shall be a quorum where more than half
›vLƒ Ÿ}Ñ–< UM®} Ñ<v›? Ã•^M:: of its members are present.
3/ ¾x`Æ ¨<d’@−‹ uÉUê wMÝ ÁMóK<& 3/ Decisions of the Board shall be made by a
J•U ÉUê Eኩል በEኩል ከ}ŸðK majority vote; in case of a tie, however, the
cwdu=¨< ¨d˜ ÉUê Ã•[ªM:: Chairperson shall have a casting vote.
4/ ¾²=I ›”kê É”ÒÑ@−‹ Eንደተጠበቁ 4/ Without prejudice to the provisions of this

J’¨< x`Æ ¾^c<” ¾ewcv Y’-Y`¯ƒ Article, the Board may prescribe its own
Å”w K=Á¨× Ã‹LM:: rules of procedure.
01. ¾ª“ ÇÃ_¡}\ YM×”“ }Óv` 11. Powers and Functions of the Director General
1/ ª“ ÇÃ_¡}\ ¾›?Ë”c=¨< ª“ Y^ ›eð 1/ The Director General shall be the chief executive of
éT> J• ከሚኒስቴሩ በሚሰጠው Aጠቃላይ the Agency and shall, according to the general
directions given to him by the Ministry, direct and
መመሪያ ¾›?Ë”c=¨<” Y^−‹ ÃS^M' administer the activities of the Agency.
Áe}ÇÉ^M::
2/ ¾²=I ›”kê ”®<e ›”kê (1) ›ÖnLÃ 2/ Without prejudice to the generalities of sub-
›’ÒÑ` Eንደተጠበቀ J• ª“ ÇÃ_¡}\' Article (1) of this Article, the Director
General shall:
G/ u²=I ›ªÏ ›”kê 6 K›?Ë”c=¨< a) exercise the powers and functions of the
¾}cÖ<ƒ” YM×”“ }Óv^ƒ Agency specified under Article 6 of this
uY^ LÃ Á¨<LM& proclamation;
b) employ and administer the employees of the
K/ ¾›?Ë”c=¨<” W^}™‹ ¾ôÈ^M c=y=M Agency in accordance with regulations issued
c`y=e QÔ‹” መሰረታዊ ¯ላT−‹ }Ÿ by the Government following basic principles
ƒKA uS”ÓYƒ uT>çÉp ደንብ SW of Federal Civil Service Laws ;
[ƒ ÃkØ^M' Áe}ÇÉ^M&
N/ ¾›?”Ëc=¨<” ¾Y^ S`N Ów`“ c) prepare the work programme and budget of
uËƒ Á²ÒÍM'በሚኒስቴሩ c=çÉpU the Agency; and implement same upon
approval by the Ministry;
Y^ LÃ Á¨<LM&
S/ K›?Ë”c=¨< u}ðkÅ¨< uËƒ“ ¾Y^ d) effect expenditure in accordance with the
budget and work programme approved for
S`N Ów` SW[ƒ Ñ”²w ¨Ü the Agency;
ÁÅ`ÒM&
e) represent the Agency in all its dealings with
W/ ŸZe}— ¨Ñ•‹ Ò` ¾T>Å[Ñ< T“† third parties;
¨<”U Ó”–<’„‹ u}SKŸ} ›?Ë”c=
¨<” Ã¨¡LM&
f) prepare and submit to the Ministry the
[/ ¾›?Ë”c=¨<” ¾Y^ ›ðéçU“ ¾H>
activity and financial reports of the
Xw ]þ`ƒ ›²ÒÏ„ Kሚኒስቴሩ Agency.
Ák`vM::
3/ The Director General may delegate part of the
3/ ÇÃ_¡}\ K›?Ë”c=¨< ¾Y^ pMØõ“ directorial powers and functions to officials
uT>ÁeðMÓ SÖ” YM×”“ }Óv\”
and employees of the Agency to the extent
uŸòM K›?Ë”c=¨< ¾Y^ ሃLò−‹“
necessary for the efficient performance of the
W^}™‹ u¨<¡M“ K=Áe}LMõ Ã‹LM::
activities of the Agency.
02. uËƒ 12. Budget
The budget of the Agency shall be allocated by

¾›?Ë”c=¨< uËƒ uS”ÓYƒ ÃSÅvM:: the Government.
03. ¾H>dw S³Ówƒ 13. Books of Account
1/ ›?Ë”c=¨< ¾}TEK<“ ƒ¡¡K— ¾J’< ¾H>dw 1) The Agency shall keep complete and accurate
S³Ówƒ ÃÃ³M:: books of account.
2/ ¾›?Ë”c=¨< ¾H>dw S³Ówƒ“ K?KA‹ Ñ” 2) The Agency’s books of account and any other
²w ’¡ c’Ê‹ uª“¨< *Ç=}` ¨ÃU financial documents shall, every year, be
uª“¨< *Ç=}` uT>c¾U *Ç=}` uÁS~ inspected by the General Auditor or by the
ÃS[S^K<:: Auditor who is assigned by the General
Auditor.
¡õM Zeƒ SECTION THREE
¾uÑA ›É^ÑAƒ É`Ï„‹
CHARITIES
”®<e ¡õM ›”É Sub-Section One
ጠቅላላ General
04. ƒ`ÕT@ 14. Definition
1/ “¾uÑA ›É^ÑAƒ É`Ïƒ” TKƒ KuÑA 1) “A Charity” means an institution, which is

›É^ÑAƒ ¯LT w‰ ¾}ቋቋመ“ KI´w established exclusively for charitable
ØpU ¾T>cØ }sU ’¨<:: purposes and gives benefit to the public.
2) “Charitable Purposes” shall include:
2/ “¾uÔ ›É^Ôƒ ¯LT” ¾T>Ÿ}K<ƒ”
ያካትታል&
a) the prevention or alleviation or relief of
G/ ÉI’ƒ” ¨ÃU ›ÅÒ” SŸLŸM' poverty or disaster;
Sk’e ¨ÃU Te¨ÑÉ&
K/ ¾Iኮኖሚና ማህበራዊ Eድገት Eና b) the advancement of the economy and social

¾›"vu= Øun” ¨ÃU ThhM” development and environmental protection or
TóÖ”& improvement;
N/ የEንስሳት ÅQ”’ƒ” Teóóƒ& c) the advancement of animal welfare;
S/ ƒUI`ƒ” Teóóƒ& d) the advancement of education;
W/ Ö?”’ƒ” ¨ÃU QÃ¨ƒ TÇ”” e) the advancement of health or the saving

T^SÉ& of lives;
[/ Øuw”' vQM”' pè” ¨ÃU f) the advancement of the arts, culture,

XÃ”e” TÇu`& heritage or science;
c/ ›T}` eþ`ƒ”“ ¾¨×„‹” g) the advancement of amateur sport and

Åֱ”’ƒ Teóóƒ& the welfare of the youth;
g/ u°ÉT@' u›"M E“ በAEምሮ h) the relief of those in need by reason of
Ñ<Çƒ' uÑ”²w ¨ÃU uK?KA‹ U¡ age, disability, financial hardship or
”Á„‹ ¾}†Ñ\ƒ” መታደግ& other disadvantage;
k/ ¾›Ñ]~” ¾[ÏU Ñ>²? ¾MTƒ ›p i) the advancement of capacity building on
×Ý Sc[ƒ uTÉ[Ó ¾›pU ግን the basis of the country’s long term
ባታ Y^−‹” ማበረታታት& development directions;
u/ ¾cw›©“ Ç=V¡^c=Á© Sw„‹ j) the advancement of human and

}Óv^©’ƒ” ማበረታታት& democratic rights;
k) the promotion of equality of nations,
}/ የብሔሮች፣ ብሔረሰቦችና ሕዝቦች፣ nationalities and peoples and that of
የጾታ Eና የHÃT•ƒ Eኩልነት S[ gender and religion;
ÒÑØ” ማበረታታት&
†/ ¾Qé“ƒ“ ¾›"M Ñ<Ç}™‹ Sw„‹ l) the promotion of the rights of the
SŸu`” ማበረታታት& disabled and children’s rights;
m) the promotion of conflict resolution or

%/ ¾Óßƒ Aፈታትን ¨ÃU Eርቅን reconciliation;
Teóóƒ&
’/ ¾õƒI“ ¾IÓ TeðçU ›ÑMÓ n) the promotion of the efficiency of the
KA„‹” kM×ó’ƒ TÖ“Ÿ`& justice and law enforcement services;
and
–/ K?KA‹ ›?Ë”c=¨< uT>Á¨×¨< o) any other purposes as may be prescribed

SS]Á ¾T>Å’ÑÑ< ¯LT−‹፤ by directives of the Agency.
3/ Q´v© ØpU Ã•^M }wሎ ¾T>qÖ[¨<' 3/ A public benefit shall be deemed to exist
where:
G/ ¾uÑA ›É^ÑAƒ É`Ïƒ ¯LT−‹ a) the purposes of the Charity can generate
›”É }KÃ„ የሚታወቅ ØpU KQ an identifiable benefit to the public;
ú< ¾T>ÁeÑ–< c=J”'
b) the purposes of the Charity do not create
K/ ¾uÑA ›É^ÑAƒ É`Ïƒ ¯LT−‹ a situation wherein its benefits exclude
K=ÖkS< ¾T>Ñv†¨<” c−‹ ¾TÁ those in need; and
ÑK< c=J”' Eና
gA 4¹þ5)# ØÁ‰L ነU¶T Uz¤È qÜ_R @5 የካቲት 6 qN 2ሺ1 ›.M Federal Negarit Gazeta No. 25 13th February, 2009 …. page 4530
KÓKcx‹ ¨ÃU KÉ`Ï„‹ የሚያ

N/ c) any private benefit of individuals and
ስገኘው ¾ÓM ØpU ¾É`Ï~ ª“ organizations could be acquired only
¾Y^ ¯LT uSJ’< XÃJ” u›Ò incidentally and as a secondary
×T> E“ É`Ï~ ¯LT¨<” uT>Ád consequence of the organization's
"uƒ Ñ>²? u}kîL’ƒ ¾}Ñ– c=J”' activities.
w‰ ’¨<::
4/ ›?Ë”c=¨< ¾uÔ ›É^Ôƒ ¯LT−‹ን“ 4/ The Agency may determine the details of
¾I´w ØpU” u}SKŸ} ´`´` SS]Á charitable purposes and the public benefit by
K=Á¨× Ã‹LM:: directives.
5/ u²=I ›”kê ”®<e ›”kê 2 (u)' (})' 5/ Those who can take part in activities that fall
(†)' (%) Eና (’) u}SKŸ~ƒ ¾uÔ ›É^ under Sub-article 2 (j), (k), (l), (m) and (n) of
Ôƒ ¯LT−‹ LÃ ScT^ƒ የሚችሉት this Article shall be only Ethiopian Charities
የIትዮጵያ የበጎ Aድራጎት ድርጅቶች Eና and societies.
ማህበራት ብቻ ይሆናሉ::
15. Types of Charities
05. ¾uÑA ›É^ÑAƒ É`Ïƒ ¯Ã’„‹
1/ ¾uÑA ›É^ÑAƒ É`Ïƒ' 1/ A Charity may be formed as:

a) a Charitable Endowment;
G/ የዘለቄታ uÑA ›É^ÑAƒ É`Ïƒ&
K/ ¾uÑA ›É^ÑAƒ }sU' b) a Charitable Institution;
N/ ¾›Å^ uÑA ›É^ÑAƒ É`Ïƒ' ¨ÃU c) a Charitable Trust; or
S/ ¾uÑA ›É^ÑAƒ TIu`'
J• K=Sc[ƒ Ã‹LM:: d) a Charitable Society.
2/ u²=I ¡õM ”®<e ¡õM ›Ueƒ eKuÔ 2/ Without prejudice to the provisions of Sub-
›É^Ôƒ ¢T>‚−‹ ¾}Å’ÑÑ¨< Eንደተጠ section five of this Section concerning
በቀ J• uuÔ ›É^Ôƒ Y^ KSWT^ƒ Charitable Committees it shall be necessary
u²=I ›”kê ”®<e ›”kê (1) Ÿ}SK to form and acquire a Registration and
Ÿ~ƒ ¾uÔ ›É^Ôƒ É`Ï„‹ ›”Æ” License Certificate in order to carry out
SSY[ƒ“ upÉT>Á ¾ðnÉ“ ¾U´Ñv charitable acts.
¾Ue¡` ¨[kƒ TÓ–ƒ ÁeðMÒM::
3/ Charities may form a consortium Charity to
3/ ¾uÔ ›É^Ôƒ É`Ï„‹ Y^†¨<” ¾T> co-ordinate their activities. Particulars shall
Áe}vw` ¾uÔ ›É^Ôƒ É`Ï„‹ Qw be determined by the directives of the
[ƒ TssU Ã‹LK<:: ዝርዝሩ ኤጀንሲው Agency.
በሚያወጣው ዝርዝር መሰረት ይወሰናል፡፡
Sub-Section Two
”®<e ¡õM G<Kƒ Charitable Endowments
የዘለቄታ uÔ ›É^Ôƒ É`Ï„‹
16. Definition
06. ƒ`ÕT@
“የዘለቄታ uÔ ›É^Ôƒ É`Ïƒ” TKƒ ›”É A “Charitable Endowment” is an organization by
¾}K¾ ”w[ƒ በስጦታ ¨ÃU u’<³²? ¨ÃU which a certain property is perpetually and
irrevocably destined by donation or will or the
u›?Ë”c=¨< ትEዛዝ u²Lm’ƒ“ uTÃSKe
order of the Agency for a purpose that is solely
ሁኔታ KuÑA ›É^ÑAƒ ¯LT w‰ ¾T>¨<Muƒ charitable.
’¨<::
gA 4¹þ5)#1 ØÁ‰L ነU¶T Uz¤È qÜ_R @5 የካቲት 6 qN 2ሺ1 ›.M Federal Negarit Gazeta No. 25 13th February, 2009 …. page 4531
17. Application for Registration

07. KU´Ñv eKTSMŸƒ
1/ The registration of a Charitable Endowment
1/ SY^‡ uQÃ¨ƒ ያለ ከሆነ የዘለቄታ may not be sought during the lifetime of the
uÔ ›É^Ôƒ É`Ïƒ U´Ñv ¾T>Ö¾k¨< founder, except by the founder
በSY^‡ u^c< ¨ÃU K²=I Ñ<ÇÃ herself/himself or a person designated for
u¨ŸK¨< c¨< w‰ ’¨<:: that purpose.
2/ SY^‡ ከሞተ u%EL ØÁo¨< ¾T>k 2/ After the death of the founder, it shall be
ù¨< SY^‡ ›Å^ ucÖ¨<“ ÃI” sought by the person to whom the founder
በተቀበለው c¨< ¨ÃU ¾SY^‡” ’<³²? has entrusted such task and who has accepted
uT>ÁeðêS< c−‹ ’¨<:: it or the executors of the founder's will.
3/ u²=I ›”kî ን®<e ›”kê (1) Eና (2) 3/ In default of the persons in Sub-article (1) and
¾}Ökc<ƒ ሰዎች uTÃ•\uƒ Ñ>²? (2), it shall be sought by those persons who
”w[ƒ” ለዘለቄታ uÔ ›É^Ôƒ ¯LT have drawn up the act of Endowment or who
¾SeÖƒ ¨<M Á²ÒÌ' Ue¡` ¾J’< have been witnesses to it or who hold that act
¨ÃU ¨<K<” u›Å^ ÁekSÖ< c−‹ in deposit.
¾U´Ñv ØÁo Ák`vK<::
4/ u²=I ›”kê SW[ƒ U´Ñv ¾SÖ¾p

4/ Where the persons who are bound to seek the
ግዴታ ¾}×Kv†¨< c−‹ U´Ñv¨<” registration of the Charitable Endowment fail
dÃÖÃl ¾k\ Eንደሆነ SY^‡ ŸV} to do so, the registration of the Charitable
ŸZeƒ ¨` u%EL የዘለቄታ uÔ ›É^Ôƒ Endowment may be sought, three months
É`Ï~ በማንኛ ውም ÃSKŸ}—M uT>M after the death of its author, by any
c¨< ›SM"‹’ƒ ¨ÃU u›?Ë”c=¨< ›’d interested party or by the Agency.
i’ƒ K=S²Ñw Ã‹LM::
5/ The Agency shall draw up model rules for
5/ ›?Ë”c=¨< የዘለቄታ uÔ ›É^Ôƒ É`Ï Charitable Endowments that may be of aid to
„‹ ŸðKÑ< K=ÖkS< የሚችሉባቸውን those wishing to use such model.
VÈM S}ÇÅ`Á Å”x‹” Á²ÒÍM::
18. Revocation of an Act of Charitable Endowment
08. ”w[ƒ” ለዘለቄታ uÔ ›É^Ôƒ ¯LT ¾SeÖƒ
}Óv`” Sh`
1/ The founder of an endowment may revoke it
1/ ”w[ƒ” ለዘለቄታ uÔ ›É^Ôƒ ¯LT so long as the Charitable Endowment has not
¾SeÖƒ }Óv` u›?Ë”c=¨< ŸSS
been registered by the Agency.
´Ñu< uòƒ SY^‡ K=i[¨< Ã‹LM::
2/ ¾SY^‡ ¨^j‹ ¾Sh` መብታቸውን 2/ The heirs of the founder may only exercise
K=ÖkS< ¾T>‹K<ƒ የዘለቄታ uÔ ›É^ such right of revocation where the Charitable
Ôƒ É`Ï~ Eንዲመዘገብ K›?Î”c=¨< Endowment has not been registered by the
ØÁo uk[u u6 ¨^ƒ Ñ>²? ¨<eØ Agency within 6 months from an application
dÃS²Ñw Ÿk[ ነው:: having been made to Agency with a view to
obtaining its registration.
09. የዘለቄታ uÔ ›É^Ôƒ É`Ï„‹ ›Å[ÍËƒ 19. Structure of Charitable Endowments
Any Charitable Endowment shall be organized

T“†¨ ¾Y^ ¡õKA‹ Ã•[ªM:: Manager, Auditor and other departments as may
be necessary.
፳. ¾Y^ ›S^` x`É Ø”p` 20. Composition of the Board of Management

1/ ¾Y^ ›S^` x`É ›vLƒ uSY^‡ 1/ Where the members of the Board of Management are
not appointed by the founder or by aperson
¨ÃU Eርሱ u¨ŸK¨< c¨< "M}jS< ›?Ë designated by the founder the Agency shall
”c=¨< ¾T>jS<uƒ” S”ÑÉ ÁS‰‰M:: facilitate the appointment of such members.
2/ ¾x`Æ ›vM uT”—¨<U U¡”Áƒ ኃላፊነ
ቱን መወጣት ካልቻለ በዘለቄታ uÔ 2/ Where a member of the Board is, for any
›É^Ôƒ É`Ï~ S}ÇÅ]Á Å”w Sc[ƒ reason, unable to perform his duties, a new
›Ç=e ¾x`É ›vM ÃjTM:: member shall be appointed according to the
rules of the Endowment.
3/ ¾Y^ ›S^` x`É ›vLƒ lØ` uU”U 3/ The number of members of the Board shall in
¯Ã’ት ሁኔታ ከZeƒ በታች K=J” ›Ã‹ no case be less than three.
MU::
21. Powers and Functions of the Board of
፳1. ¾Y^ ›S^` x`Æ ሥM×”“ }Óv^ƒ Management
The Board of Management shall have the

¾Y^ ›S^` x`Æ የሚከተሉት ሥልጣንና following powers and functions:
ተግባራት ይኖሩታል፤
1/ የዘለቄታ uÔ ›É^Ôƒ É`Ï~ ¾uLÃ ›"M 1/ it shall be the supreme organ of the Charitable
ÃJ“M፤ Endowment;
2/ የዘለቄታ ¾uÔ ›É^Ôƒ É`Ï~” ¾T>S^ 2/ appoint a Manager who shall be responsible to
Y^ ›eŸ=ÁÏ ÃjTM' ያሰናብታል፤ Eና manage the Endowment or dismiss the same; and
3/ የዘለቄታ ¾uÔ ›É^Ôƒ É`Ï~” uS}Ç 3/ administer the Endowment as per its rules.
Å]Á Å”u< Sc[ƒ ÁeተÇÉ^M::
22. Meetings of the Board of Management
፳2. ¾Y^ ›S^` x`Æ ewcv−‹
1/ The Board of Management shall meet as
1/ ¾Y^ ›S^` x`Æ በዘለቄታ uÔ ›É^ prescribed by the rules of the Charitable
Ôƒ É`Ï~ S}ÇÅ]Á Å”w u}SKŸ Endowment.
}¨< SW[ƒ ÃcucvM::
2/ የዘለቄታ uÔ ›É^Ôƒ É`Ï~ ¾Y^ ›S 2/ The decisions of the Board of Management
^` x`É ¨<X’@−‹” ¾T>ÁdMð¨< uÉ shall be taken by majority.
Uê wMÝ ÃJ“M::
፳3. Kx`Æ ›vLƒ ¾T>ðìS< ¡õÁ−‹ 23. Remuneration of Board Members
1/ በዘለቄታ uÔ ›É^Ôƒ É`Ï~ S}ÇÅ]Á 1/ A Member of the Board shall not be entitled to
Å”w ¨ÃU uT“†¨<U QÓ "M}¨c’ remuneration unless a provision about his
ue}k` ›”É ¾x`É ›vM U”U ¡õÁ entitlement to remuneration has been made, by the
›ÁÑ˜U:: Charitable Endowment's rules or by any law.
2/ ux`É ewcv LÃ KSÑ–ƒ ›”É ›vM 2/ Payments made in connection with covering costs
Á¨×¨<” ¨Ü KSgð” ¾T>Å[Ó ¾¨Ü incurred by Board Members for the purpose of
T""h Eንደ ¡õÁ ›ÃqÖÙ:: attending Board meeting shall not be considered
as remuneration.
፳4. ¾Y^ ›eŸ=ÁÌ YM×”“ }Óv^ƒ 24. Powers and Functions of the Manager
የዘለቄታ uÔ ›É^Ôƒ É`Ïƒ Y^ ›eŸ=ÁÏ' The manager of the Endowment shall:

1/ ¾²Ko uÔ ›É^Ôƒ É`Ï~” Y^ 1/ direct the work of the Charitable Endowment
ÃS^M' É`Ï~” uS}ÇÅ`Á Å”u< and administer the Endowment pursuant to
SW[ƒ Áe}ÇÉ^M& its rules;
2/ ŸZe}— ¨Ñ•‹ Ò` uT>Å[Ñ< Ó”–<’„‹ 2 represent the Endowment in all its dealings
É`Ï~” Ã¨¡LM& with the third parties;
3/ ¾Y^ ›S^` x`Æ ¨<d’@−‹ Y^
3/ follow up and supervise the implementation
LÃSªL†¨<” ይከታተላል& Ãq×Ö^M& of the decisions of the Board of Management;
4/ ¾Y^ °pÉ“ uËƒ Eንዲሁም ¾Y^“
¾H>Xw ]þ`„‹” KY^ ›S^` x`Æ 4/ submit work plan and budget as well as
Ák`vM& reports on the activities and finance of the
5/ ¾É`Ï~” Ñu= ¾T>ÁdÉÑ< ሁኔታዎችን Endowment to the Board of Management;
ÁÖ“M' uY^ ›S^‫ ץ‬x`Æ c=çÉl 5/ study conditions that will promote income
}Óv^© ÁÅ`ÒM& generating activities of the Endowment and
impement such where approved by the
Board;
6/ uS}ÇÅ]Á Å”u< Sc[ƒ uÉ`Ï~ eU 6/ sign on the bank account opened in the name
u}Ÿð~ ¾v”¡ H>Xx‹ LÃ Ãð`TM& of the Endowment in accordance with its
7/ K?KA‹ ue^ ›S^` x`Æ ¾T>cÖ<ƒ” rules; and
}ÁÁ» }Óv^ƒ ÁŸ“¨<“M:: 7/ discharge other related tasks which may be
given to him by the Board of Management.
፳5. ¾*Ç=}` YM×”“ }Óv^ƒ
25. Powers and Functions of the Auditor
*Ç=}ሩ'
The Auditor shall:
1/ የዘለቄታ uÔ ›É^Ôƒ É`Ï~” ¾Ñ”²w“
¾”w[ƒ ›e}ÇÅ` Ãq×Ö^M&
1/ monitor the financial and proprietary
2/ ¾É`Ï~” ¾¨<eØ *Ç=ƒ ]þ`ƒ administration of the Charitable Endowment;
u›=ƒÄåÁ }kvÃ’ƒ” vÑ– SS²—
SW[ƒ ›²ÒÏ„ Kx`Æ Ák`vM:: 2/ prepare the internal audit report of the
organization in accordance with standards
acceptable in Ethiopia;
3/ u²=I ›ªÏ ¾¨<ß *Ç=}`” u}SKŸ}
¾}Å’ÑÑ¨< u=•Ù የዘለቄታ uÔ ›É^Ôƒ 3/ Notwithstanding the provisions of this
É`Ï~ uT“†¨²? ¾¨<ß *Ç=}` Proclamation regarding external audits the
K=ÖkU Ã‹LM:: Charitable Endowment may at any time use
an external Auditor.
፳6. }ÖnT>−‹” eKS¨c”
SY^‡ የዘለቄታ uÔ ›É^Ôƒ É`Ï~ }ÖnT> 26. Determining the Beneficiaries
−‹” uum ሁኔታ "M¨c’ x`Æ ŸSY^‡ ሃሣብ
Ò` ÃeTTM wKA uT>ÑU}¨< SMŸ< }ÖnT> Where the beneficiaries are not sufficiently
−‹” K=ë” Ã‹LM:: determined by the founder, the Board may
determine such beneficiaries as it deems
”®<e ¡õM Zeƒ consistent with the intention of the founder.
Sub-Section Three
¾uÑA ›É^ÑAƒ }sTƒ Charitable Institutions
፳7. ¾uÑA ›É^ÑAƒ }sU

27. Charitable Institution
1/ ¾uÑA ›É^ÑAƒ }sU lØ^†¨< u=Á”e
feƒ uT>Å`c< c−‹ KuÑA ›É^ÑAƒ 1/ A Charitable Institution is a Charity formed
}Óv^ƒ w‰ ¾T>ssU ¾uÑA ›É^ÑAƒ by at least three persons exclusively for
É`Ïƒ ’¨<:፡ charitable purposes.
2/ የዘለቄታ uÔ ›É^Ôƒ É`Ïƒ” ›Å[ÍËƒ 2/ The Provisions of this Proclamation relating

to the structure of Charitable Endowment
¾T>SKŸ~ ¾²=I Aዋጅ É”ÒÑ@−‹ Ÿ›eð
LÑ> Te}"ŸÁ Ò` KuÑA ›É^ÑAƒ }sU shall apply, with the necessary adjustments,
›Å[ÍËƒU ተðéT> ÃJ“K<:: to Charitable Institutions.
3/ Notwithstanding sub-article (2) of this Article,

3/ u²=I ›”kê ”®<e ›”kê (2) ¾}Å’ÑÑ¨< u=•
the rules of the Institution may; however,
Ù ¾}sS< S}ÇÅ]Á Å”w ¾uÑA ›É^ÑAƒ
provide that the Charitable Institution be
}sS< ›Å[ÍËƒ u²=I ›ªÏ ¡õM ›^ƒ
eKTIu` ›Å[ÍËƒ u}SKŸ~ƒ É”ÒÑ@−‹
structured in the form of a Society as
provided for in section four of this
SW[ƒ Eንዲመራ K=Å’ÓÓ Ã‹LM::
Proclamation.
፳8. ¾›vLƒ ሃላፊነቶች Eና ግዴታዎች 28. Duties and Responsibilities of Members

1/ Eያንዳንዱ ¾uÑA ›É^ÑAƒ }sU ›vM 1/ Each member of a Charitable Institution and any
¨ÃU ›Ç=e ›vM É`Ï~ Eርሱ ›vM new member shall make guarantee to contribute to
u’u[uƒ Ñ>²? ¨ÃU ›vM’~ "un u%EL the assets of the Institution, in the event of its
u›”É ¯Sƒ Ñ>²? ¨<eØ c=ðè ›vM’~ being dissolved while he is a member or within
ŸTwn~ uòƒ K’u\ƒ ¾É`Ï~ Eዳዎች one year after he ceases to be a member, for
Eና ሃላፊነቶች Eንዲሁም É`Ï~” ለT payment of the debts and liabilities of the
õ[e ¾T>ÁeðMÑ< ¾›ÑMÓKAƒ ªÒ− Institution contracted before he ceases to be a
‹”“ ¨ß−‹” KSgð” Ÿ}¨c’ ×]Á member and of the charges and expenses of
winding up such amount as may be required, not
uLÃ ÁMJ’ ዋስትና መግባት ይኖርበታል::
exceeding a specified amount.
2/ ›?Ë”c=¨< ¾uÑA ›É^ÑAƒ }sTƒ KU
´Ñv uT>kù<uƒ ¨pƒ ªeƒ“ K=cÖ< 2/ The Agency may by directives determine the
¾T>Ñv†¨<” ›’e}— ¾Ñ”²w SÖ” minimum amount of guarantee required for
uSS]Á S¨c” Ã‹LM:: the registration of Charitable Institutions.
፳9. KU´Ñv eKTSMŸƒ 29. Application for Registration
Persons with the intention of forming a Charitable
¾uÑA ›É^ÑAƒ }sU ¾TssU ¯LT ÁL†¨<
Institution shall apply to the Agency in
c−‹ u²=I ›ªÏ ›”kê ፷8 u}Å’ÑÑ¨< accordance with Article 68 of this Proclamation.
SW[ƒ KSS´Ñw K›?Ë”c=¨< TSMŸƒ
›Kv†¨<::
”®<e ¡õM ›^ት Sub-Section Four
¾›Å^ uÑA ›É^ÑAƒ É`Ï„‹ Charitable Trusts
፴. ƒ`ÕT@ 30. Definition

A “Charitable Trust” is an organization by virtue
of which specific property is constituted solely for
“¾›Å^ uÑA ›É^ÑAƒ É`Ïƒ” TKƒ ¾›Å^ a charitable purpose to be administered by
uÑA ›É^ÑAƒ É`Ï~” uT>ÁslS¨< W’É persons, the trustees, in accordance with the
SW[ƒ ›”É ¾}K¾ ”w[ƒ KuÑA ›É^ÑAƒ instructions given by the instrument constituting
¯LT w‰ Eንዲውል u›Å^ Övm−‹ the charitable trust.
¾T>}ÇÅ` É`Ïƒ ’¨<::
፴1. ›Sc^[ƒ 31. Formation
1/ ¾›Å^ uÑA ›É^ÑAƒ É`Ïƒ በስጦታ 1/ A Charitable Trust may be constituted by a

¨ÃU u’<³²? ¨ÃU u›?Î”c=¨< ትEዛዝ donation or by a will or by order of the
K=ssU Ã‹LM:: Agency.
2/ u²=I ›”kê ”®<e ›”kê (1) ¾}Ökc¨<

2/ A donation or will under Sub-article (1) of
ስጦታ ¨ÃU ’<³²? ›Óvw vL†¨<
¾õƒNwN?` QÓ É”ÒÑ@−‹ SW[ƒ this Article shall be subject to civil law
ÃS^M:: provisions.
3/ በስጦታ ¨ÃU ’<³²? ¨<eØ ¾T>Ñ–< 3/ An implied provision in the donation or will
u}²ªª] ›SM"‹ ›”kë‹ ¾›Å^ uÑA shall suffice for the constitution of the
›É^ÑAƒ É`Ïƒ KTssU um ÃJ“K<::
Charitable Trust.
፴2. ¾›Å^ uÑA ›É^ÑAƒ É`Ïƒ k×Ã’ƒ
32. Perpetuity of a Charitable Trust
1/ ¾›Å^ uÔ ›É^Ôƒ É`Ïƒ K}¨c’ Ñ>²? 1/ A Charitable Trust may be constituted for a
K=ssU Ã‹LM:: ሆኖም የAደራ በጎ Aድ definite period. However, those assets
ራጎት ድርጅቱ ገቢ ከሚያስገኙ ሥራ ዎች፣ obtained from income generating activities,
ከሕዝባዊ መዋጮ ወይም ከማና ቸውም public collections or any other sources shall
ምንጭ ያገኛቸው ሃብት ድርጅቱ not be used for purposes other than those for
ከተቋቋመበት ዓላማ Aይወጣም፡፡ which the trust is instituted.
2/ LM}¨c’ Ñ>²? ¾}ssS ¾›Å^ uÔ ›É 2/ Where a Charitable Trust is constituted for an

^Ôƒ É`Ïƒ ²Lm“ ¾TÃh` ÃJ“M:: indefinite period, it shall be perpetual and
irrevocable.
3/ የAደራ የበጎ Aድራጎት ድርጅቱ ገቢ ከሚያ 3/ The charitable trust shall keep separate books
ስገኙ ሥራዎች፣ ከሕዝባዊ መዋጮ ወይም of account for assets obtained from income
ከማናቸውም ምንጭ ያገኛቸውን ሃብት generating activities, public collections or
በተለየ የሂሳብ መዝገብ መያዝ Aለበት፡፡ any other sources.
፴3. u›Å^ Övm−‡ ¾T>k`w ¾U´Ñv TSMŸ‰ 33. Application for Registration by Trustees
1/ ¾›Å^ uÑA ›É^ÑAƒ É`Ïƒ Se^‹ ¾J 1/ Trustees shall be appointed in accordance with
’¨< c¨< ›Å^ Övm−‡” SjU ›Kuƒ::
Article 35 Sub-article (1) and such trustees
Eነዚህ ›Å^ Övm−‹ u²=I ›ªÏ ›”kê shall apply, in the manner provided in Article
፷9 u}Å’ÑÑ¨< SW[ƒ ¾ፈቃድና U´Ñv 68, to the Agency for a certificate of license
¾Ue¡` ¨[kƒ KTÓ–ƒ K›?Ë”c=¨< ¾U and registration.
´Ñv ØÁo Tp[w Ã•`v†ªM::
2/ ›Å^ Övm−‡ ¾›Å^ uÔ ›É^Ôƒ É` 2/ The trustees shall apply for the registration of
Ïƒ u}ssS ufeƒ ወር Ñ>²? ¨<eØ ¾U´ the Charitable Trust within 3 months of
Ñv ØÁo Tp[w Ã•`v†ªM:: constitution of the Charitable Trust.
3/ ›Å^ Övm−‡ ¾U´Ñv ¾Ue¡` ¨[kƒ ከማግ
3/ The trustees may not perform any acts
ኘታቸው uòƒ በስጦታው ¨ÃU ’<³²?¨< LÃ
involving third parties before acquiring a
¾}SKŸ}¨<” Gwƒ ባለይዞታነት ¨ÃU vKu?
ƒ’ƒ ¨Å ›Å^ uÔ ›É^Ôƒ É`Ï~ KTe certificate of registration except those acts
}LKõ ŸT>ÁeðMÑ< É`Ñ>„‹ ue}k` Ze}— necessary for transferring the funds
¨Ñ•‹” ¾T>Á"ƒƒ T“†¨<”U É`Ñ>ƒ mentioned in the donation or will to the
SðìU ›Ã‹K<U:: possession or ownership of the Charitable
Trust.
34. Number of Trustees
፴4. ¾›Å^ Övm−‹ w³ƒ
1/ ¾›Å^ Övm−‹ w³ƒ uT“†¨<U U¡” 1/ The number of trustees shall not in any case
Áƒ Ÿ2 Á’c እና Ÿ5 ¾uKÖ K=J” ›Ã‹ be lower than 2 and more than 5. Where less
MU:: Ÿ3 Á’c< c−‹ }Öpc¨< ŸJ’ than 3 persons are named ,the Agency shall
ÃI” SS²— KTTELƒ ›?Ë”c=¨< facilitate the appointment of the number of
k]−‡ ¾T>jS<uƒ” S”ÑÉ ÁS‰‰M::
people required to fulfill this requirement.
2/ Ÿ5 uLÃ ›Å^ Övm−‹ }Öpc¨< ŸJ’ 2/ Where more than 5 persons are named as
SY^ƒ ¾T>‹K<“ ðnÅ˜’ƒ ÁL†¨< trustees, the 5 first named and who are able
upÉT>Á ¾}Ökc<ƒ 5 c−‹ w‰ ›Å^ and willing to act shall alone be the trustees,
Övm ÃJ“K<:: k]−‡ c−‹ ¡õƒ and the other persons named shall not be
ቦታዎች }ðØ[¨< "M}jS< ue}k` trustees unless appointed on the occurrence
›Å^ Övm K=J’< ›Ã‹K<U:: of a vacancy.
3/ u²=I ›”kê ”®<e ›”kê (1) ¾}Å’ÑÑ¨<

u=•Ù ›”É ¨ÃU Ÿ²=Á uLÃ ¾J’<ƒ ›Å^ the Agency may allow less than 3 persons as
Övm−‹ ¾uÑA ›É^ÑAƒ É`Ï„‹ ŸJ’< trustees where one or more of such trustee is
¾›Å^ Övm−‹ w³ƒ Ÿሦስት በታች Eንዲሆን a Charity.
›?Ë”c=¨< K=ðpÉ Ã‹LM::
4/ At least one of the trustees appointed under
4/ u²=I ›”kê SW[ƒ ŸT>jS<ƒ ›Å^
this Article shall be an Ethiopian domiciliary.
Övm−‡ u=Á”e ›”Æ SÅu— ቦታው
›=ƒÄåÁ ¨<eØ SJ” ›Kuƒ::
35. Appointment of Trustees
፴5. ¾›Å^ Övm−‹ ›hDhDU
1/ ›Å^ Övm¨<” ¾T>jS¨< ¾›Å^ uÑA 1/ The trustees may be appointed by the person
›É^ÑAƒ É`Ï~” ÁssS¨< c¨< ¨ÃU constituting the Trust, or by the person
Eርሱ ¾¨ŸK¨< c¨< ነው፡፡ Eነዚህ ሰዎች designated by him. In default of such person
ከሌሉ ›?Ë”c=¨< ›Å^ Övm¨< ¾T>jU the Agency shall facilitate the appointment of
uƒ” S”ÑÉ ÁS‰‰M:: such person.
2/ Where the trustee so appointed refuses his
2/ ¾}jS¨< ›Å^ Övm ¨<¡M“¨<” ›Mk
agency or is for any other reason unable to
uMU "K ¨ÃU uT“†¨<U U¡”Áƒ
›Å^ Övm’~” TŸ“¨” "M‰K uS} perform the trusteeship, a new trustee shall
ÇÅ]Á Å”u< Sc[ƒ ›Ç=e ›Å^ Övm be appointed according the rules of the trust.
ÃjTM::
፴6. ¾uÑA ›É^ÑAƒ É`Ïƒ” u›Å^ Övm’ƒ 36. Appointment of a Charity as a Trustee
SjU
1/ A person constituting a Charitable Trust may
1/ ¾›Å^ uÑA ›É^ÑAƒ É`Ïƒ ¾T>ÁslU appoint a Charity as a trustee in which case
c¨< ¾uÑA ›É^ÑAƒ É`Ïƒ” u›Å^ the officers of the Charity will administer the
Övm’ƒ ŸjS ¾}jS¨< É`Ïƒ e^
trust.
S]−‹ ¾›Å^ uÑA ›É^ÑAƒ É`Ï~”
Áe}ÇÉ^K<::
2/ The Charity provided in Sub-article (1) shall
2/ u²=I ›”kî ”®<e ›”kê (1) ¾}Ökc¨< ¾uÑA administer the trust by the terms of the will,
›É^ÑAƒ É`Ïƒ ¾›Å^ uÑA ›É^ÑAƒ É` donation or order of the Agency and
Ï~” u’<³²?¨<' በስጦታው ¨ÃU u›?Î”c=¨< distinguish it from other donations or income
ትEዛዝ u}¨c’¨< SW[ƒ ŸK?KA‹ ስጦታዎች that it utilizes to achieve its purposes.
¨ÃU ¯LT¨<” KTd"ƒ ŸT>ÖkUuƒ Ñu=
KÃ„ uSÁ´ Áe}ÇÉ^M::
37. Structure of a Charitable Trust
፴7. ¾›Å^ uÑA ›É^ÑAƒ É`Ïƒ ›Å[ÍËƒ
1/ Where the person constituting the Charitable
1/ ¾›Å^ uÑA ›É^ÑAƒ É`Ïƒ” ¾T>Á Trust does not designate a trustee manager, a
slU c¨< ›Å^ Övm Y^ ›eŸ=ÁÏ' trustee treasurer and a trustee auditor or does
Ñ”²w Á» Eና *Ç=}` "MjS ¨ÃU not appoint a person to do the same, the
Eነዚህኑ ¾T>jU c¨< "M¨ŸK ›Å^ trustees shall among themselves make such
Övm−‡ Ÿ^X†¨< S"ŸM Eነዚህን designation.
ÃS`×K<::
2/ The Agency shall make such designation
2/ ›Å^ Övm−‡ ÃI” U`Ý ÁLÅ[Ñ< ŸJ’ where the trustees fail to make such
¨ÃU S¨c” "M‰K< ›?Ë”c=¨< designation or are unable to give decision.
ÃjTM::
3/ ŸZeƒ uLÃ ¾J’< ›Å^ Övm−‹ c=•\ 3/ Where there are more than three trustees those who
ÁM}jS<ƒ ›Å^ Övm−‹ u²=I ›”kê ”®<e have not been designated under Sub-article (1) or
›”kጽ (1) ወይም (2) SW[ƒ ¾}jS<ƒ ›Å^ (2) shall have all the rights and obligations of the
Övm−‹ u}jS<uƒ ቦታ ያK<v†¨< ሃላፊነቶች other trustees except those rights and obligations
ውጭ K?KA‹ ›Å^ Övm−‹ ÁLD†¨< inhering in the designated responsibilities.
Sw„‹“ ሃላፊነቶች Ã•b†ªM::
4/ ›Å^ Övm−‡ ewcv†¨<” ¾T>S^ 4/ The trustees shall among themselves choose
K=kS”u` ŸS"ŸL†¨< ÃS`×K<:: the person who shall serve as the chairperson
in the meetings of the trustees.
፴8. ¾›Å^ uÔ ›É^Ôƒ É`Ïƒ ›e}ÇÅ` 38. Administration of a Charitable Trust
1/ ¾›Å^ uÔ ›É^Ôƒ É`Ïƒ ›e}ÇÅ`
u}SKŸ} Ÿ›Å^ Övm−‡ u=Á”e ›”Æ 1/ The trustee manager shall perform all acts of
uêOõ Eስካልተቃወመ É[e ¾›Å^ Övm management without the approval of the
Y^ ›eŸ=ÁÌ ¾K?KA‹ ›Å^ Övm−‹ other trustees except where at least one of the
eUU’ƒ dÁeðMÑ¨< ¾Te}ÇÅ` Y^− trustees submits a written protest concerning
‹” ÃðêTM:: any administrative act.
2/ ŸTe}ÇÅ` Y^−‹ ¨<ß ÁK< E“ u²=I 2/ Decisions beyond acts of management and
›”kê ”®<e ›”kê (1) SW[ƒ }n¨<V those decisions protested to under Sub-article
¾k[uv†¨< ¨<X’@−‹ Ÿ›Å^ Övm−‹
(1) shall be taken by majority where at least
¨<eØ u=Á”e Ze~ u}Ñ–<uƒ ewcv
three of the trustees are present.
uÉUê wMÝ Ã¨c“ሉ::
3/ ¾}KÁ¿ HXx‹ Ÿ›Å^ Övm−‹ ¨<eØ 3/ Where opposing notions are supported by an
Eኩል ÉÒõ ÁL†¨< c=J’< ¾SÚ[h¨< equal number of trustees, the final
¨<X’@ ¾ewcv¨< K=kS”u` uT>cÖ¨< determination shall lie with the chairperson
ÉUê Ã¨c“M:: of the meeting.
4/ u²=I ›”kê ”®<e ›”kê (2) Eና (3) Sc[ƒ
4/ Those who are against a decision taken under
u}cÖ< ¨<d’@−‹ ¾TÃeTS< ›Å^ Övm
−‹ ¾M¿’ƒ HXv†¨< unK Ñ<v›?¨< LÃ Eንዲ
Sub-article (2) and (3) may require that their
መዘገብላቸው SÖ¾p Ã‹LK<:: dissenting opinion be recorded in the
minutes.
5/ ›Å^ Övm−‡ u›Å^ uÑA ›É^ÑAት ድርጅቱ
e^ መሪነታቸው KðçTE†¨< ŸYM×” uLÃ 5/ The trustees shall be individually liable for
ለJ’< É`Ñ>„‹ uÓM ሃላፊ “†¨<:: the ultra vires acts they take as officers of the
charitable trust.
፴9. ¾›Å^ Övm−‹ YM×” 39. Powers of Trustees
1/ ›Å^ Övm−‡ u›Å^ uÑA ›É^ÑAƒ 1/ The powers of the trustees on the Charitable
É`Ï~ LÃ ÁL†¨< YM×” ¾›”É Trust are those of an owner.
vK”w[ƒ YM×” ’¨<::
2/ Without prejudice to any provision to the
2/ ¾›Å^ uÑA ›É^ÑAƒ É`Ï~ u}ssSuƒ
W’É }n^’> É”ÒÑ@ ŸK?K uk` ›Å^ contrary in the act of constitution of the
Övm−‡ አስ‫שׂ‬ድ‫א‬ው ֳኤጄን‫ת‬ው ሳያስٍዉ‫שּׁ‬ Charitable Trust, the trustees may not
የ‫ד‬ይን‫שׂ‬ሳ‫שׂ‬ስ ንብ‫ ُנ‬vKu?ƒ’ƒ KK?L c¨< alienate immovable property without prior
K=Áe}LKñ ›Ã‹K<U:: notification to the Agency.
3/ ›’e}— ¾uÑA ›É^ÑAƒ É`Ï„‹” ¾T>S 3/ Subject to the provisions on small charities
KŸ~ É”ÒÑ@−‹ Eንደተጠበቁ J’¨< ›Å^ the trustees may not alienate the property of a
Övm−‹ ¾›Å^ uÑA ›É^ÑAƒ É`Ï~” Charitable Trust by a gratuitous title.
”w[ƒ ÁK ªÒ KK?L K=Áe}LMñ ›Ã‹
K<U::
፵. ¾›Å^ uÔ ›É^Ôƒ É`Ïƒ” eKS¨ŸM 40. Representation of a Charitable Trust

1/ ›Å^ Övm Y^ ›eŸ=ÁÌ ¾›Å^ uÑA 1/ The trustee manager shall represent the
›É^ÑAƒ É`Ï~” Ã¨¡LM:: ›Å^ Övm Charitable Trust. The trustee manager shall
Y^ ›eŸ=ÁÌ በEርሱ Uƒ¡ É`Ï~” nominate the trustee who shall act in his
¾T>¨¡K¨<” ›Å^ Övm ÃS`×M& stead and may also appoint an advocate to
Eንዲሁም T“†¨„‹
juridical acts done by the trustees within their
}ÖÁm ¾T>J’¨< ¾›Å^ uÑA ›É^ÑAƒ
É`Ï~ ’¨<:: powers.
፵1. K›Å^ Övm−‹ ¾T>ðìU ¡õÁ 41. Remuneration of Trustees
1/ ¾›Å^ በጎ ›É^ጎƒ É`Ï~ u}ssSuƒ

W’É ¨ÃU uT“†¨<U K?L QÓ ¡õÁ” 1/ A trustee shall not be entitled to remuneration
¾}SKŸ~ É”ÒÑ@−‹ ŸK?K uk` ›Å^ unless a provision about his entitlement to
Övm ¡õÁ ¾TÓ–ƒ Swƒ ›Ã•[¨<U፡፡ remuneration has been made, by the trust
instrument or by any law.
2/ ¾²=I ›”kê ”®<e ›”kê (1) u=•Ù G<K<U
›Å^ Övm−‹ ¡õÁ K=ðçU Eንደሚገባ uê 2/ Notwithstanding sub-article (1) of this Article,
G<õ c=eTS< Eና ›?Ë”c=¨< c=ÁìÉp uvKS< a trustee who acts in a professional capacity
Á’ƒ ¾W^ ›”É ›Å^ Övm K›Å^ በጎ ›É shall be entitled to receive reasonable
^ጎƒ É`Ï~ KcÖ¨< ¨ÃU ¾›Å^ በጎ ›É remuneration out of the trust funds for any
^ጎƒ É`Ï~” uS¨ŸM KðçT†ው É`Ñ>„‹ services that he provides to or on behalf of
ŸuÔ ›É^Ôƒ É`Ï~ Gwƒ }S××˜ ¡õÁ the trust if all the trustees have agreed in
ÁÑ—M፡፡ writing and approved by the Agency that he
may be remunerated for the services.
3/ የዚህ Aንቀጽ ንUስ Aንቀጽ (1) ቢኖርም
›”É ›Å^ Övm ¾›Å^ በጎ ›É^ጎƒ É` 3/ Notwithstanding sub-article (1) of this Article
Ï~” ŸTe}ÇÅ` Ò` u}ÁÁ² uÓK< Á¨ a trustee is entitled to indemnity for all
×†¨< ¨ß Eና ሃላፊነቶች Eንዲተኩለት personal expenses and obligations arising out
¾SÖ¾p Swƒ ›K¨<:: of the administration of the Charitable Trust.
፵2. ¾›Å^ Övm−‹ ላፊነት 42. Liability of Trustees

›Å^ Övm−‹ u¨<¡M“ É”ÒÑ@−‹
The trustees shall be liable for the good
SW[ƒ K›Å^ በጎ ›É^ጎƒ É`Ï~
management of the Charitable Trust, in
}ÖnT>−‹“ Eንደ ’Ñ\ ሁኔታ ¾›Å^ በጎ accordance with the provisions relating to agency,
›É^ጎƒ É`Ï~ c=k` ”w[~” SkuM to the beneficiaries of the Charitable Trust and
KT>Ñv†¨< c−‹ ¾›Å^ በጎ ›É^ጎƒ where applicable to the persons who are to
É`Ï~” SM"U ›e}ÇÅ` uT>SKŸƒ ሃላፊ receive the property at the termination of the
ÃJ“K<:: Charitable Trust.
፵3. ¾›Å^ Övm¨< Y^ SMkp

43. Resignation of a Trustee
1/ ¾›Å^ Övm¨< Y^ ¾SMkp HXw
ካለው e^¨<” ŸSMkl ŸG<Kƒ ¨` 1/ A trustee shall be liable for any consequent
uòƒ KK?KA‹ ›Å^ Övm−‹ Eና loss to the Charitable Trust where he does not
ለኤጀንሲው ሳያስታውቅ u=k` Ÿ²=I ¾}’X notify the other trustees and the Agency of
u›Å^ ¾uÔ ›É^Ôƒ É`Ï~ LÃ his intention to resign two months prior to his
KT>Å`c¨< Ÿ=X^ ላፊ ÃJ“M:: resignation.
2/ ›Å^ Övm¨< YM×’<” KK?L ›Å^ Övm 2/ A trustee shall remain liable for the
Eስከሚያስተላልፍ É[e ¾›Å^ በጎ administration of the charitable trust until he
›É^ጎƒ É`Ï~” ¾Te}ÇÅ` ኃላፊነት hands over the trusteeship.
›Kuƒ::
3/ ›”É ›Å^ Övm ¾Y^ SMkmÁ ØÁo 3/ Where a trustee applies for resignation, a new
Ák[u Eንደሆነ በዚህ Aንቀጽ ”®<e Aንቀጽ trustee shall be appointed by the person
(1) ¾}Å’ÑÑ¨< ¾TeÖ”kmÁ Ñ>²? ŸTKñ constituting the trust, by the person on whom
1 ¨` ›ekÉV ¾›Å^ በጎ ›É^ጎƒ such power has been conferred, or in default
É`Ï~” vssS¨< c¨< ¨ÃU ÃI” of any such person, by the Agency 1 month
KSðçU YM×” u}cÖ¨< c¨<& Eነዚህ prior to the expiry of the notice prescribed in
vÃ•\ u›?Ë”c=¨< ›Ç=e ›Å^ Övm sub-article (1).
ÃjTM::
፵4. ¾›Å^ uÔ ›É^Ôƒ É`Ï~” TeÁ´ 44. Attaching Charitable Trusts

1/ ¾}ÖnT>−‹ ›uÇ] ¾J’< c−‹
¾›Å^ በጎ ›É^ጎƒ É`Ï~” ¨ÃU 1/ The creditors of beneficiaries may in no case
T“†¨<”U }ÖnT>¨< K=ÁÑ˜ attach a Charitable Trust or any allowance to
¾T>Ñv¨<” ›uM uT“†¨<U ሁኔታ which a beneficiary is entitled.
TeÁ´ ›Ã‹K<U::
2/ The creditors of persons who are to receive
2/ ለተወሰነ ጊዜ የተቋቋመ ¾›Å^ በጎ the property forming the object of the
›É^ጎƒ É`Ïት c=ðè ”w[~” Charitable Trust constituted for a definite
KS¨<cÉ Swƒ ያላቸው c−‹ period may at the dissolution of the
›uÇ]−‹ ¾›Å^ uÔ ›É^Ôƒ Charitable Trust attach such property, or
É`Ï~” TeÁ´ ወይም ¾›Å^ በጎ may replace the debtor at the time of
›É^ጎƒ É`Ï~ uT>kùƒ Ñ>²? termination.
ባለEዳውን S}"ƒ Ã‹LK<::
3/ Notwithstanding Sub-article (2) of this Article,
3/ የዚህ Aንቀጽ ንUስ Aንቀጽ (2) ቢኖርም the creditors shall not have rights on those
በዚህ Aዋጅ Aንቀፅ "2 ንUስ Aንቀጽ (1) assets obtained from income generetaing
መሰረት ከገቢ ማስገኛ ሥራዎች፣ activities, public collections or any other
ከሕዝባዊ መዋጮ ወይም ከማና ቸውም sources under subarticle (1) of Article 32(1)
ምንጭ በተገኙ ንብረቶች ላይ Aበዳሪዎች of this Proclamation.
መብት Aይኖራቸውም፡፡
45. Rights of Beneficiaries
፵5. ¾}ÖnT>−‹ Sw„ች
1/ The beneficiaries may claim from the
1/ }ÖnT>−‹ u›Å^ በጎ ›É^ጎƒ É`Ï~ Charitable Trust the making over of the
TssT>Á W’É SW[ƒ ¾T>Ñv†¨< interest, which, according to the act of
ØpU Eንዲሰጣቸው ¾›Å^ በጎ ›É^ጎƒ constitution of the Charitable Trust, is to
É`Ï~” K=ÖÃl Ã‹LK<:: accrue in their favor.
2/ በዚህ Aንቀጽ ንUስ Aንቀጽ (1) የተመለከ 2/ Without prejudice to the provisions of Sub-
ተው Eንደተጠበቀ ሆኖ }ÖnT>−‡ Sw article (1) of this Article where the rights of
„‰†¨<” ¾T>ÔÇ ሁኔታ c=ðÖ` ›Å^ beneficiaries are jeopardized, they may apply
Övm¨< Eንዲሻር ¨ÃU }Ñu= ¾J’ ªe to the Agency for the dismissal of the trustee
or to compel him to give appropriate
ƒ“ Eንዲሰጥ ›?Ë”c=¨<” SÖ¾p
guarantees.
Ã‹LK<::
3/ The beneficiaries of the Charitable Trust have
3/ }ÖnT>−‡ ¾›Å^ በጎ ›É^ጎƒ É`Ï~
›"M uJ’< ”w[„‹ LÃ ¾T²´ ¨ÃU no right to dispose of or to administer the
¾Te}ÇÅ` ›”Ç‹ Swƒ ¾L†¨<U:: property forming the object of the Charitable
Trust.
4/ በዚህ Aንቀጽ ንUስ Aንቀጽ (3) ¾}Å’ÑÑ¨< 4/ Notwithstanding the provision of Sub-article
u=•Ù Eነዚህን ”w[„‹ uT>SKŸƒ (3), they may only do those acts which
¾Ã`Ò ²S” Eንዲቋረጥ TÉ[Ó” preserve their rights, such as the interruption
uSሳሰK¨< Y^ Sw„‰†¨<” ¾SÖup of a prescription in relation to such property.
Y^−‹” w‰ SðçU Ã‹LK<::
gA 4¹þ5)$ ØÁ‰L ነU¶T Uz¤È qÜ_R @5 የካቲት 6 qN 2ሺ1 ›.M Federal Negarit Gazeta No. 25 13th February, 2009 …. page 4540
5/ ተጠቃሚዎች Ze}— ¨Ñ•‹ Eንዲያውቁት 5/ The beneficiaries may make publications with
›”É” ”w[ƒ ¾›Å^ በጎ ›É^ጎƒ a view to informing third parties of the fact
É`Ï~ ”w[ƒ ›"M SJኑ” በማስታወቂያ that certain property forms the object of the
SÓKê Ã‹LK<:: Charitable Trust.
6/ SY^‡ የAደራ uÔ ›É^Ôƒ É`Ï~ 6/ Where the beneficiaries are not sufficiently
}ÖnT>−‹” uum ሁኔታ "M¨c’ Aደራ determined by the founder, the trustees may
ጠባቂዎቹ ŸSY^‡ ሃሣብ Ò` ÃeTTM determine such beneficiaries as they deem
wKው uT>ÑUቱት SMŸ< }ÖnT>−‹” consistent with the intention of the founder.
K=ëኑ Ã‹Lሉ::
”®<e ¡õM ›Ueƒ

¾uጎ ›É^ጎƒ TIu^ƒ Eና ¾uጎ ›É^ጎƒ Sub-Section Five
¢T>‚−‹ Charitable Societies and Charity Committees
፵6. ƒ`ÕT@
46. Definition
1/ &¾uጎ ›É^ጎƒ TIu`& TKƒ KuÔ
1/ A “Charitable Society” shall mean a Society
›É^ጎƒ ¯LT ¾}ssS TIu` ’¨<& which is established for charitable purposes.
2/ &¾uጎ ›É^ጎƒ ኮT>‚& TKƒ lØ^†¨<
5 ¨ÃU Ÿ²=Á uLÃ ¾J’< ŸQ´w Ñ”²w 2/ A “Charity Committee” is a collection of five
¨ÃU K?L ”w[ƒ Kuጎ ›É^ጎƒ ¯LT or more natural persons who have come
KScwcw HXw ÁL†¨< ¾}ðØa c−‹ together with the intent of soliciting money
ewew ’¨<:: or other property from the public for
purposes that are charitable.
፵7. ¾uÔ ›É^Ôƒ TIu`
47. Charitable Society
1/ ›Óvw’ƒ ÁL†¨< የTህuር Aደረጃጀትንና 1/ All appropriate Provisions of this Proclamation
Aሰራርን ¾T>SKŸ~ ¾²=I ›ªÏ É”Ò concerning the structure and working of
Ñ@−‹ KuÑA ›É^ÑAƒ TIuራት }ðé Societies shall apply to Charitable Societies.
T>’ƒ Ã•^†ªM::
2/ ¾²=I ›”kê ”®<e ›”kê (1) Eንደተጠበቀ 2/ Without prejudice to the provisions of Sub-
ሆኖ በዚህ Aዋጅ ስለ በጎ Aድራጎት article (1) of this Article all appropriate
ድርጅቶች የተቀመጡት Aግባብነት ያላቸው provisions of this proclamation concerning
ድንጋጌዎች ለበጎ Aድራጎት ማህበራት Charities shall apply to Charitable Societies.
ተፈፃሚ ይሆናሉ፡፡
፵8. ¾uጎ ›É^ጎƒ ኮT>‚−‹” eKTêÅp 48. Approval of Charity Committees

1/ ¾uጎ ›É^ጎƒ ኮT>‚−‹ u›?Ë”c=¨<
dÁìÉl Ñ”²w ¨ÃU ”w[ƒ Tcvcw 1/ Charities Committees may not collect funds
¨ÃU T“†¨<”U É`Ñ>ƒ SðçU or perform any other activities without
›Ã‹K<U:: acquiring an approval from the Agency.
2/ ¾²=I ›”kê ”®<e ›”kê (1) ¢T>‚¨<”
2/ Sub-article (1) of this Article shall not apply
KTssU uT>Å[Ñ< ›eðLÑ> Eንቅስቃ to activities necessary for the formation of a
ሴዎች LÃ }ðéT> ›ÃJ”U:: Charity Committee.
3/ ›?Ë”c=¨< ¾uÔ ›É^Ôƒ ¢T>‚−‹” 3/ The Agency shall consider Articles 69 and 70
c=ÁçÉp ¾²=I” ›ªÏ ›”kê %9 “ & of this Proclamation when approving a
É”ÒÑ@−‹ uTÑ“²w S¨c” ›Kuƒ:: Charity Committee;
gA 4¹þ5)$1 ØÁ‰L ነU¶T Uz¤È qÜ_R @5 የካቲት 6 qN 2ሺ1 ›.M Federal Negarit Gazeta No. 25 13th February, 2009 …. page 4541
፵9. ¾H>Xw SÓKÝ 49. Statement of Accounts

1/ ¾uÔ ›É^Ôƒ ¢T>‚¨< ተቀባይነት 1/ A Charity Committee shall submit its annual
ባላቸው መመዘኛዎች መሰረት ዓመታዊ statement of accounts that conform to
¾H>Xw SÓKÝ¨<” K›?Ë”c=¨< acceptable standards to the Agency.
Tp[w ›Kuƒ::
2/ ¾uÔ ›É^Ôƒ ŸAT>‚¨< ¾}ssS¨< 2/ A Charity Committee should submit its
statement of accounts at its dissolution where
ŸAንድ ¯Sƒ L’c Ñ>²? ŸJ’ ይህ ጊዜ
the length of time for which the Charity
Eንዳለቀ ¾H>Xw SÓKÝ Tp[w
Committee is formed is not longer than one
›Kuƒ::
year.
50. Structure of a Charity Committee
$. ¾uጎ ›É^ጎƒ ¢T>‚ ›Å[ÍËƒ
1/ ¾uጎ ›É^ጎƒ ¢T>‚” ¾TîÅp ¨<X’@ 1/ The decision granting the approval of the
Se^‹ ›vLƒ Eና ¾uÔ ›É^Ôƒ Charity Committee shall specify the
¢T>‚¨<” –_²=Ç”ƒ' Ñ”²w Á»“ particulars of persons who constitute the
*Ç=}` ´`´` ሁኔታ Td¾ƒ Charity Committee and those who shall act as
ይኖርበታል:: president, treasurer and auditor of the Charity
Committee.
2/ ¨<X’@¨< ¾uÔ ›É^Ôƒ ¢T>‚¨<” 2/ The decision shall specify the purposes of the
¯LT−‹ Eና ¯LT−‡” ¾T>Á d"uƒ” Charity Committee and the time within
Ñ>²? SÓKê ይኖርበታል:: which it has to achieve them.
3/ ›eðLÑ> J• c=Ñ˜ ¨<X’@¨< ¾uÔ ›É
3/ The decision shall determine, where
^Ôƒ ¢T>‚¨< Y^−‹ Eንዴት
appropriate, the manner in which the
SŸ“¨” Eንዳለባቸው S¨c” Eና
activities of the Charity Committee may be
u¢T>‚¨< ¾T>cucu¨<” Ñ”²w Eና carried out and prescribe such measures as
”w[ƒ SÖ”“ ›ÖnkS<” KSq are necessary to control the amount and the
×Ö` ›eðLÑ> ¾J’< Eርምጃዎችን use of the funds collected by the Charity
TekSØ ይኖርበታል:: ´`´\ Committee. Particulars shall be determined
uSS]Á Ã¨c“M:: by directives.
$1. ¾›vLƒ ሃላፊነት 51. Liability of Members
1/ ŸuÔ ›É^Ôƒ ¢T>‚¨< ”penc? 1/ The members or officers of a Charity

KT>S’Û ግዴታዎችና °Ç−‹ ›vLƒ Committee shall be jointly and severally
ወይም የስራ መሪዎች u›”É’ƒ“ u’ÖL liable for obligations and debts arising out of
its activities.
ሃላፊ ÃJ“K<::
2/u²=I ›”kê ”®<e ›”kê (1) ¾}Å’ÑÑ¨<” 2/ Any donor, member, beneficiary, the Agency
u}SKŸ} T“†¨' ›?Ë”c=¨< ¨ÃU የዘርፍ standing for the purpose of sub-article 1.
›e}ÇÇ] ¡e ¾Tp[w Swƒ ›ለው፡፡
$2. um ÁMJ’ Ñ”²w“ ”w[ƒ 52. Insufficient Fund and Property
1/ Where the money or property collected by the
1/ uuÔ ›É^Ôƒ ¢T>‚¨< ¾}cucu¨< Charity Committee is insufficient to attain
Ñ”²w“ ”w[ƒ u¢T>‚¨< የተሰበሰበውን the object which the Charity Committee
¯LT KTX"ƒ um "MJ’ ¨ÃU proposed to achieve, or where achievement
¯LT¨<” Td"ƒ ¾TÃ‰M ŸJ’ ÃI of its purpose becomes impossible, such
Ñ”²w ¨ÃU ”w[ƒ ¾¢T>‚¨< SssU money or property shall have the destination
uìÅkuƒ ¨<X’@ SW[ƒ uY^ LÃ
prescribed by the decision which has
Ã¨<LM::
approved the Charity Committee.
2/ u¨<d’@¨< ¨<eØ ÃI” uT>SKŸƒ ¾}ÑKì 2/ In default of Provision to that effect the money
’Ñ` ¾K?K Eንደሆነ Ñ”²u< ¨ÃU ”w[~ or property shall be placed at the disposal of
u›?Ë”c=¨< lØØ` Y` J• u²=I ›ªÏ the Agency and shall be destined for a similar
É”ÒÑ@−‹ SW[ƒ K}SXXÃ ¾uጎ charitable purpose in accordance with the
›É^ጎƒ ¯LT Ã¨<LM:: Provisions of this Proclamation.
3/ Persons who have donated money or property
3/ KuÔ ›É^Ôƒ ¢T>‚¨< Ñ”²u<” ¨ÃU to the Charity Committee may not claim it
”w[~” ¾cÖ< c−‹ SMc¨< K=ëÆƒ back.
›Ã‹K<U::
$3. k] Ñ”²w“ ”w[ƒ 53. Balance
1/ uuÔ ›É^Ôƒ ¢T>‚¨< ¾}cucu¨< Ñ”²w 1/ Where the money or property collected by the
¨ÃU ”w[ƒ ¯LT¨<” KTX"ƒ ›eðLÑ> Charity Committee amounts to more than what is
ŸJ’¨< uLÃ ŸJ’ k]¨< Ñ”²w ¨ÃU necessary for the attainment of the proposed
”w[ƒ ¢T>‚¨<” vìÅk¨< የኤጀንሲው purpose, the balance shall have the destination
¨<X’@ SW[ƒ Y^ LÃ Ã¨<LM:: prescribed by the decision of the Agency
approving the Charity Committee.
2/ u¨<d’@¨< ¨<eØ ÃI” uT>SKŸƒ ¾}ÑKì
’Ñ` ¾K?K Eንደሆነ Ñ”²u< ¨ÃU ”w[~ 2/ In the absence of any Provision to that effect,
›?Ë”c=¨< ¾T>Áúƒ J• u²=I ›ªÏ it shall be placed at the disposal of the
É”ÒÑ@−‹ SW[ƒ K}SXXÃ ¾uጎ Agency and shall be destined for a similar
›É^ÑAƒ ¯LT Ã¨<LM:: charitable purpose in accordance with the
provisions of this Proclamation.
3/ KuÔ ›É^Ôƒ ¢T>‚¨< Ñ”²u<” ¨ÃU
”w[~” ¾cÖ< c−‹ SMc¨< K=ëÆƒ 3/ Persons who have given money or property to
›Ã‹K<U:: the Charity Committee may not claim it back.
54. Change into a Charitable Endowment

$4. ¨Å ²Lm uጎ ›É^ጎƒ É`Ïƒ’ƒ eKSK¨Ø
1/ ¾uÔ ›É^Ôƒ ¢T>‚¨< በፀደቀበት ¨<X’@ 1/ Where under the decision approving the
LÃ u}SKŸ}¨< SW[ƒ u¢T>‚¨< Charity Committee the money or property
¾}cucu¨< Ñ”²w ¨ÃU ”w[ƒ K›”É
collected by the Charity Committee is to be
K}¨c’ ²Lm ¯LT ¾T>¨<M ŸJ’ ÃI”’<
¯LT KTX"ƒ ²Lm ¾uÔ ›É^Ôƒ destined to a specific lasting object, a
É`Ïƒ ÃssTM:: Charitable Endowment shall be constituted
for the attainment of such object.
2/ uuÔ ›É^Ôƒ ¢T>‚¨< ¾}cucu¨< Ñ”²w
¨ÃU ”w[ƒ የታቀደውን ¯LT KTd"ƒ 2/ Where the money or property collected by the
›eðLÑ> ŸJ’¨< Eጅግ ¾u³ ŸJ’ ¾¢T> Charity Committee is significantly larger
‚¨< ›vLƒ u²Lm ¾uÔ ›É^Ôƒ É`Ï than what is necessary for the attainment of
ƒ’ƒ KSS´Ñw ðnÉ Eንዲሰጣቸው ›?ጀ the proposed purpose, the members of a
”c=¨<ን ሲጠይቁና ሲፈቀድላቸው K=ÁS Charity Committee may seek permission and
K¡~ Ã‹LK<:: apply to the Agency for registration as a
Charitable Endowment.
¡õM ›^ƒ
TIu^ƒ SECTION FOUR
SOCIETIES
$5. ƒ`ÕT@ 55. Definition
1/ &TIu`& TKƒ ዓֶ‫ד‬ው ُ‫ץ‬ፍ ֳ‫ד‬ግኘُ 1/ “Society” means an association of persons

ያֲָነ የአ‫ֶًוֹ‬ን ‫א‬ብُና ጥቅ‫דֳ ו‬ organized on non-profit making and
ስጠበቅ እና ‫אـ‬ሳሳይ ሕጋዊ ዓֶ‫ד‬ዎ٤ን voluntary basis for the promotion of the
ֳ‫ד‬ከናወን እንዲሁ‫אـ ו‬ሳሳይ ዓֶ‫ד‬ rights and interests of its members and to
ካֶْው ‫ ُדהּـ‬ጋ‫וֹـאֳ ץ‬በ‫ ץ‬በአ‫ֶًוֹ‬ undertake other similar lawful purposes as
ስ‫וו‬ነُ የ‫ ـנטאـ‬የ‫ר‬ዎ٤ ስብስብ well as to coordinate with institutions of
ነው፡፡ similar objectives.
2/ TIu^ƒ Y^−‰†¨<” ¾T>Áe}vw` 2/ Societies may form a consortium Society to

¾TIu^ƒ Qw[ƒ TssU Ã‹LK<:: coordinate their activities. Particulars shall be
ዝርዝሩ ኤጀንሲው በሚያወጣው መመሪያ determined by the directives of the Agency.
መሠረት ይወሰናል፡፡
$6. ¾Tህu^ƒ QÒ© c¨<’ƒ 56. Legal Personality of Societies
1/ TIu^ƒ u›?ጀ”c=¨< Eንደተመዘገቡ QÒ© 1/ Societies shall acquire legal personality upon
registration by the Agency.
c¨<’ƒ ÁÑ—K<::
2/ ¾TIu` ›vM’ƒ Kfe}— ወገኖች }LMö 2/ Membership in a Society shall not be
transferred or passed to third parties.
›ÃcØU ¨ÃU ›Ã}LKõU::
$7. ¾TIu^ƒ Sw„‹“ ግዴታዎች 57. Rights and Obligations of Societies
1/ T”—¨ÁTEL ›Ç=e ›vM ¡õƒ SJ” that fulfills the requirements of the Society.
›Kuƒ::
2/ T”—¨S^¨< u›vLƒ 2/ Any Society shall be managed by persons

S<K< }dƒö u}S[Ö< c−‹ ’¨<:: elected through the full participation of
members.
3/ T”—¨<U የTIu` ›vል Aንድና Eኩል 3/ Every member of any Society shall have
ÉUê ›ለው:: equal and one vote.
4/ T”—¨Å[Ó T”—¨¨< ¾ScTƒ Swƒ by the executive organ before a final decision
›K¨<:: is made.
6/ TIu\ ¾ôÈ^M vI] Eና eÁT@ ÁK¨< 6/ Where the Society has Federal character and
ŸJ’ ¾Y^¨< ቦታ ወይም ¾›vLƒ Ø”p` nomenclature, its work place and
u=Á”e ¾›Ueƒ ¡MKA‹ ¨<¡M“ ÁK¨< composition of the members shall show the
SJ” ›Kuƒ:: representation of at least five Regional States.
7/ ›=ƒÄåÁ¨<Á” w²<H” TIu^ƒ uÈV¡ 7/ Ethiopian mass-based organizations may
^c=Á© Y`¯ƒ ግንባታና uU`Ý H>Åƒ actively participate in the process of
u}KÃU ትምህርታዊ c?T>“a‹” በወቅ strengthening democratization and election,
ታዊ Ñ<ÇÄ‹ LÃ uT²ÒËƒ' ¾}¨ÇÇ particularly in the process of conducting
]−‹” ýaÓÛ uS[Çƒ' ¾U`Ý educational seminars on current affairs,
H>Å„‹” በመታዘብና ŸU`Ý ›eðéT> understanding the platforms of candidates,
›"Lƒ Ò` uS}vu` [ÑÉ u”nƒ observing the electoral process and
Sd}õ Ã‹LK<:: cooperating with electoral organs.
8/ ¾T”—¨hhM SJ” amendment by the vote of a majority of
›Kuƒ:: members.
9/ Any Society shall, upon its member’s request,
9/ ማንኛውም ማህበር Aባላቱ በጠየቁ ጊዜ disclose documents that show its activities.
ስለማህበሩ Eንቅስቃሴ የሚገልፁ ሰነዶችን
የማሳየት ግዴታ Aለበት::
$8. ¾Tህu^ƒ ›Å[ÍËƒ 58. Structure of Societies

1/ The organizational structure of any Society
1/ ¾T”—¨<U Tህu` ›Å[ÍËƒ uTIu\ shall be determined by its rules.
S}ÇÅ]Á Å”w Ã¨c“M::
2/ Notwithstanding Sub-article (1) of this Article,
2/ ¾²=I ›”kê ”Ue ›”kê (1) u=•Ù no Society shall be organized without having
T”—¨<U TIu` ÖpLL Ñ<v›?' Aስፈላጊ a General Assembly, the necessary Officers
¾Y^ መሪዎች Eና የውስጥ *Ç=}` ¾Á² and an Internal Auditor.
SJ” ›Kuƒ::
3/ An Internal Auditor shall not assume the
3/ የውስጥ *Ç=}\ uTIu\ ¾e^ S]’ƒ position of an Officer.
ቦታ K=Ã´ ›Ã‹MU::
$9. ¾ÖpLL Ñ<v›? YM×”“ }Óv^ƒ 59. Powers and Functions of the General Assembly
The General Assembly of the Society being the
ÖpLL Ñ<vኤው የማህበሩ የበላይና የመጨረሻ supreme and final decision making organ shall:
ውሳኔ ሰጪ ሆኖ:-
1/ ¾TIu\” S}ÇÅ]Á Å”w Á¨×M' 1/ enact and amend the rules of the Society;
ÁhiLM&
2/ የማህበሩን የስራ Aስፈጻሚ ኮሚቴ Aባላት 2/ appoint, suspend or dismiss the executive
ይመርጣል' ያግዳል' ያሰናብታል፤ committee of the Society;
3/ uS}ÇÅ]Á Å”u< Sc[ƒ ¾Tህu\” 3/ appoint, suspend or dismiss the Auditor of the
Society and decide on his remuneration based
*Ç=}` ÃS`×M' ያግዳል' ያሰናብታል&
on its rules;
¡õÁ¨<” Ãë“M&
4/ decide on policy and strategy matters of the
4/ uTIu\ ¾þK=c=“ ስትራቴጂ Ñ<ÇÄ‹ LÃ
Ãë“M& Society;
5/ uTIu\ K?KA‹ ›"Lƒ YM×”“ 5/ decide on all matters concerning the society
}Óv^ƒ e` uTÃ¨Él TIu\” which do not fall within the powers and
uT>SKŸ~ Ñ<ÇÄ‹ LÃ Ãë“M፤ functions of other organs of the society;
6/ decide on dissolution of the Society;

6/ ¾Tህu\” Sõ[e Ãë“M&
7/ uTIu\ S}ÇÅ]Á Å”w ¾}cÖ<ƒ” 7/ perform other functions entrusted to it by the

K?KA‹ Y^−‹ ÁŸ“¨<“M:: rules of the Society.
60. Dissents from the Resolutions of the General

%. ŸÖpLL Ñ<v›?¨< ¨<X’@−‹ SK¾ƒ Assembly
1/ ¾}K¾ Hdw ÁK¨< ¾TIu` ›vM ¾M¿’ƒ 1/ Any member of the Society who has
Hdu<” unK-Ñ<v›?¨< LÃ KÃ„ Teð`
Ã‹LM:: dissenting opinion may record his opinion
separately in the minutes.
2/ ማንኛውም ¾TIu` ›vM uÖpLL
Ñ<v›?¨< ¾}LKð¨< ¨<X’@ ¾TIu\” 2/ Any member of the Society may apply to the
S}ÇÅ]Á Å”w Eና K?KA‹ ›Óvw’ƒ Agency where he believes that the decisions
ÁL†¨<ን QÔ‹ ÃØdM wKA c=ÁU” rendered by the General Assembly
K›?Ë”c=¨< K=ÁSK¡ƒ Ã‹LM:: contravene the rules of the Society or other
relevant laws.
%1. ¾ÖpLL Ñ<v›?¨< ewcv−‹ 61. Meetings of the General Assembly

1/ The meetings of the General Assembly shall
1/ ¾TIu\ ÖpLL Ñ<v›? ewcv−‹ uTህu\ be held as is provided for in the rules of the
S}ÇÅ]Á Å”w u}Å’ÑÑ¨< SW[ƒ
Society.
Ã"H@ÇK<፡፡
2/ Where the Chairperson of the Assembly fails
2/ u²=I ›”kê ”®<e ›”kê (1) SW[ƒ to convene the regular meeting of the General
በጠቅላላ ጉባኤው ሰብሳቢ መደበኛ ስብሰባ Assembly within 30 days in accordance with
በ" k“ƒ ¨<eØ ÁMተÖ^ ŸJ’ ›?Ë”c=¨< sub-article (1) of this Article, the Agency
u›”É ¨ÃU Ÿ²=Á uLÃ uJ’< ›vLƒ may, upon request of one or more members
ÖÁm’ƒ uሰብሳቢው ›T"Ã’ƒ ¨ÃU or officers of the Society convene the
u^c< ¾ÖpLL Ñ<v›?¨<” ewcv K=Ö^ meeting of the General Assembly through the
Ã‹LM፡፡ Chairperson or by its own.
3/ ¾ÖpLL Ñ<v›?¨< ewcv ¾}Ö^¨< u²=I 3/ Where the meeting of the General Assembly
›”kê ”®<e ›”kê (2) SW[ƒ ŸJ’ was convened in accordance with Sub-article
›?Ë”c=¨< Aስፈላጊ ሆኖ ሲገኝ ¾ÖpLL (2) of this Article, the Agency may, where
Ñ<v›?¨< ሰብሳቢ ¾T>J” c¨< KU`Ý appropriate, nominate a Chairperson of the
K=Ák`w Ã‹LM፡፡ General Assembly.
4/ A quorum of the Society shall be as is
4/ ¾TIu\ UM®} Ñ<v›? uS}ÇÅ]Á Å”u<
provided for in its rules. Failing such
u}¨c’¨< SW[ƒ ÃJ“M:: ÃI” ¾T>S
provision, a simple majority of the Assembly
KŸƒ É”ÒÑ@ uK?Kuƒ ሁኔታ ¾ewcv¨<
shall constitute a quorum. Where the quorum
›w³—¨< ›vLƒ Ÿ}Ñ–< UM®} Ñ<v›?
is not fulfilled for two consecutive meetings,
Ã•^M:: KG<Kƒ ተከታታይ ewcv−‹
the quorum shall be deemed to have been
UM¯}-Ñ<v¯@ "M}TEL uT>kØK¨< Ze
fulfilled on the third, such meeting despite
}— ewcv Ÿ›vL~ ሃምሳ በመቶ vÃÑ–<U there not being a fifty percent presence upon
u›?Ë”c=¨< ¨<d’@ UM¯ƒ Ñ<v¯@ E”Å} the decision of the Agency.
TEL ÃqÖ^M::
5/ Decisions of the General Assembly shall be
5/ ¾ÖpLL Ñ<v›?¨< ¨<X’@−‹ uÉUê taken by the majority. In case of a tie, the
wMÝ ÁMóK<፤ ÉUê Eኩል c=J” ሰብሳ Chairperson shall have a casting vote. The
ቢው ¨X˜ ÉUê Ã•[ªM:: ¾Tህu\ meetings procedures of the Society shall at
¾ewcv Y’-Y`¯ƒ uT“†¨²? all times conform to democratic principles.
u=J” ¾Ç=V¡^c= S`J‹” ¾}S[¢²
SJ” ›Kuƒ::
6/ A decision not relating to the items on the
6/ uÖpLL Ñ<v›?¨< ›Ë”Ç LÃ ÁMcð\
agenda of the General Assembly shall be of
Ñ<ÇÄ‹” u}SKŸ} ¾}cÖ< ¨<X’@−‹
}ðíT>’ƒ ›Ã•^†¨<U:: no effect.
%2. ¾*Ç=}` YM×”“ }Óv^ƒ 62. Powers and Functions of the Auditor
*Ç=}\ ¾T>Ÿ}K<ƒ YM×”“ }Óvራት The Auditor shall have the following powers and
›K¨<& functions:
1/ ¾TIu\” Ñ”²w“ ”w[ƒ ›e}ÇÅ` 1/ monitor the financial and property

Ãq×Ö^M፡፡ administration of the Society;
2/ u›=ƒÄåÁ }kvÃ’ƒ vÑ–< SS²—−‹ 2/ prepare the internal audit report of the Society in
SW[ƒ የማህበሩን ¾¨<eØ *Ç=ƒ ]þ`ƒ accordance with standards acceptable in Ethiopia
and submit to the General Assembly;
Aዘጋጅቶ ለጠቅላላ ጉባኤ ያቀርባል፡፡
3/ Notwithstanding the Provisions of this
3/ u²=I ›ªÏ eK ¨<ß *Ç=ƒ ¾}Å’ÑÑ<ƒ
Proclamation regarding external audits the
u=•\U Tህu\ uT”—¨²? u¨<Ü Society may at any time use an external
*Ç=}` K=ÖkU Ã‹LM::
auditor.
%3. ›vLƒ” ¾T>SKŸ~ S[Í−‹ 63. Information about Members
1/ ¾Tህu\ ¾Y^ S]−‹ ¾›vL~” ´`´` 1/ The Officers of the Society shall record and
Ñ<ÇÄ‹ ÃS²ÓvK<' ÃÖwnK<' c=Ö¾l keep the particulars of its members and
K›?Ë”c=¨< Ák`vK<:: furnish the same to the Agency upon request.
2/ ŸTህu^ƒ ¾T>ðKÑ< S[Í−‹ ´`´` 2/ The particular information required from

›?Ë”c=¨< uT>Á¨×¨< SS]Á Societies shall be determined by the
Ã¨c“M:: directives of the Agency.
¡õM ›Ueƒ
SECTION FIVE
¾በጎ ›É^ጎƒ É`Ï„‹“ Tህu^ƒ
›Sc^[ƒ' FORMATION, LICENSING AND
ðnÉ ›c×Ø“ U´Ñv REGISTRATION OF CHARITIES AND
”®<e ¡õM ›”É SOCIETIES
¾uጎ ›É^ጎƒ É`Ï„‹“ Tህu^ƒ ›Sc^[ƒ Sub-Section One
Formation of Charities And Societies
%4. ›Sc^[ƒ
64. Formation
1/ ¾uÔ ›É^Ôƒ É`Ï„‹ ¨ÃU TIu^ƒ 1/ Charities and Societies shall be deemed to be
u²=I Aዋጅና Aዋጁን ለማስፈፀም በሚወጡ formed when they fulfill the minimum
ደንቦች የተቀመጡ Seð`„‹” ›TEM}¨< requirements set forth in this Proclamation
c=Ñ–< Eንደተመሰረቱ ÃqÖ^M:: and regulations issued to implement this
Proclamation.
2/ T”—¨²? ¨<eØ 2/ Any Charity or Society shall apply for
KU´Ñv TSMŸƒ ›Kuƒ:: registration within three month of its
formation.
3/ u²=I ›”kê ”®<e ›”kê (2) ¾}Å’ÑÑ¨<
u=•Ù ¾uÔ ›É^Ôƒ É`Ï~ ¨ÃU 3/ Irrespective of the provision of Sub-article (2)
TIu\ um ¡”Áƒ S•\” "d¾ ¾Ñ>²? of this Article, the Agency may allow a
ÑÅw u=ÁMõU KU´Ñv Eንዲያመለክት Charity or Society to apply for registration
ኤጀንሲው ሊፈቅድ ይችላል፡፡ notwithstanding that the time limit has passed
where good cause has been shown.
%5. ¾SSe[ƒ ¨<Ö?ƒ 65. Effects of Formation
1/ ¾uÔ ›É^Ôƒ É`Ï„‹ Eና TIu^ƒ

በመመስረታቸው w‰ QÒ© c¨<’ƒ 1/ Merely formed Charities and Societies shall
›Ã•^†¨<U:: have no legal personality.
2/ ¾}Sc[}¨< ¾uÔ ›É^Ôƒ É`Ïƒ 2/ Upon registering and thus acquiring legal
¨ÃU TIu` ‫את‬ዘገብና QÒ© c¨<’ƒ personality, the rights and duties of the
c=ÁÑ˜ Sw„‡“ ግዴታዎቹ ¨Å Charity or Society formed shall accrue to the
}S²ገu¨< ¾uÔ ›É^Ôƒ É`Ïƒ ¨ÃU registered Charity or Society.
TIu` Ã}LKóK<::
3/ ¾uÔ ›É^Ôƒ É`Ï~ ¨ÃU ማህበሩ 3/ Charities and Societies may not solicit money
ከመመዝገቡ uòƒ ¾T>Ácveu¨< Ñ”²w and property exceeding fifty thousand birr
¨ÃU ”w[ƒ Ÿw` $ሺ (HUd g=I ብር) before its registration;
uLÃ K=J” ›Ã‹MU::
4/ uQÓ u}¨c’¨< ¾Ñ>²? ÑÅw ÁM}S²Ñu 4/ Failure to register within the prescribed period
¾}SW[} ¾uÔ ›É^Ôƒ É`Ïƒ ¨ÃU shall be a ground for cessation of the formed
TIu` Eንዲቋረጥ U¡”Áƒ ÃJ“M:: Charity or Society.
%6. ¾²`õ ›e}ÇÇ]−‹ 66. Sector Administrators

1/ Relevant Federal Executive Organs shall be
1/ ›Óvw’ƒ ÁL†¨< ¾ôÈ^M ›eðéT>
assigned by the minister as Charities and
SY]Á u?„‹ የበጎ Aድራጎት ድርጅቶችና
Societies Sector Administrators.
ማህበራት የዘርፍ ›e}ÇÇ] ሆነው
uT>’>ስƒ\ Ãc¾TK<::
2/ For the purposes of this proclamation the
2/ K²=I ›ªÏ ›ðéçU ¾uÔ ›É^Ôƒ Agency shall be a sector administrator for
É`Ï~ ¨ÃU TIu\ u›”É ¾}¨c’ charities or societies that do not fall under
¾²`õ ›e}ÇÇ] ¾TÃgð” ¨ÃU Ÿ›”É any sector administrator or fall under more
uLÃ ¾²`õ ›e}ÇÇ]” ¾T>SKŸƒ ŸJ’
›?Ë”c=¨< ¾²`õ ›e}ÇÇ] ÃJ“M:: than one sector administrator.
3/ T“†¨<U ¾²`õ ›e}ÇÇ] u²=I ›ªÏ 3/ Any sector administrator may delegate powers
¾}cÖ<ƒ” YM×”“ }Óv` }Ö] and functions given to it under this
KJ’<ለት ¾ôÈ^M S”Óeƒ ›"Lƒ proclamation to the relevant organs of federal
u¨<¡M“ K=cØ Ã‹LM:: government accountable to it.
%7. ¾²`õ ›e}ÇÇ]−‹ YM×”“ }Óvራት 67. Powers and Functions of Sector Administrators
¾²`õ ›e}ÇÇ]−‹ የሚከተሉት YM×”“ Sector Administrators shall have the following
powers and functions:
}Óvር ይኖራቸዋል፤
1/ provides necessary support to the Agency in
1/ uuÔ ›É^Ôƒ É`Ï„‹“ TIu^ƒ
U´Ñv H>Åƒ K›?Î”c=¨< ›eðLÑ>¨<” the process of registration of Charities and
ÉÒõ Ãc×M& Societies;
2/ ¾uÔ ›É^Ôƒ É`Ï„‹”“ TIu^ƒ” 2/ assigns professionals who evaluate and

ýaÓ^V‹“ ýaË¡„‹ ¾T>ÑSÓS<“ recommend on the Charities’ and Societies’
›e}Á¾ƒ ¾T>cÖ< vKS<Á−‹” programs and projects;
ÃSÉvM&
3/ supervises and controls operational activities
3/ uTssT>Á QÑ< u}cÖ¨< YM×”“ of Charities and Societies and take necessary
}Óv` Eና ከበጐ Aድራጐት ድርጅቶችና measures according to laws establishing it
ማህበራት ጋር በሚገቡት ስምምነት Sc[ƒ and its agreements with the Charities and
የበጎ Aድራጎት ድርጅቶችንና ማህበራትን Societies;
¾Y^ ”penc? ይከታተላል' Ãq×Ö
^M' ›eðLÑ>¨<” Eርምጃ ÃëÇM&
4/ ¾²`õ ›e}ÇÇ]¨< u²=I ›”kê ”®<e 4/ A Sector Administrator taking measure by

virtue of this Article shall notify the Agency
›”kê (3) Sc[ƒ ¾¨cÅ¨<” Eርምጃ
ucvƒ ¾Y^ k“ƒ ¨<eØ K›?Î”c=¨< of such measures within seven working days;
Ád¨<nM&
5/ ŸuÔ ›É^Ôƒ É`Ï„‹ Eና TIu^ƒ 5/ Develop criteria that have to be followed by

Y^−‹ Iw[}cu< ¾Lk }ÖnT> the Agency which shall assure the maximum
SJ’<” KT[ÒÑØ ›?Ë”c=¨< K=Ÿ}L†¨< benefits of the public from the activities of
¾T>Ñu< Seð`„‹” Á¨×M፤ Charities and Societies;
6/ ¾uጎ ›É^ÑAƒ É`Ï„‹”“ ¾²`õ ›e} 6 may make arrangements with Charities for
ÇÇ]¨<” ¾Ò^ Óx‹ KTX"ƒ ¾uጎ ›É coordinated efforts towards the achievement
^ÑAƒ É`Ï„‹ }k“Ï}¨< ¾T>c\uƒ” of the common goals of the Charities and the
ሁኔታ ያመቻቻል:: said Sector Administrator.
”®<e ¡õM G<Kƒ Sub-Section Two

¾uÑA ›É^ÑAƒ É`Ï„‹“ TQu^ƒ U´Ñv Registration of Charities and Societies
፷8. U´Ñv 68. Registration
1/ u²=I ›ªÏ ›”kê %9 ¾}Å’ÑÑ¨< Eንደ 1/ Subject to Article 69, the Agency shall, upon
application and after ensuring the fulfillment
ተጠበቀ J• ›?Ë”c=¨< TSMŸ‰ c=k`w
of the requirements stipulated under this
Kƒ በ" ቀናት ውስጥ u²=I ›ªÏ ¾}Å’
Proclamation, register the applicants as a
ÑÑ<ƒ ›eðLÑ> ሁኔታዎች መሟላታቸውን Charity or a Society and issue a certificate of
"[ÒÑÖ u%EL ›SM"Œ‡” uuÑA ›É^ÑAƒ
legal personality within 30 days from the date
É`Ïƒ’ƒ ¨ÃU uTህu`’ƒ uSS´Ñw of application.
¾QÒ© c¨<’ƒ T[ÒÑÝ Ue¡` ¨[kƒ
Ãc×M::
2/ Where the Agency does not issue a certificate
2/ በዚህ Aንቀጽ ንUስ Aንቀጽ (1) ኤጀንሲው of legal personality or does not make known
የሕጋዊ ሰውነት ማረጋገጫ የምስክር ወረቀት that it will not do the same the applicant may
ካልሰጠ ወይም የማይሰጥ መሆኑን ካላሳወቀ apply to the Board not later than 15 days
Aመልካቹ በንUስ Aንቀጹ ከተቀመጠው from the last date of the time limit prescribed
የመጨረሻ ቀን በ05 ቀናት ውስጥ ለቦርዱ in the sub-article.
ይግባኝ ማቅረብ ይችላል፡፡
3/ u²=I ›”kê SW[ƒ ¾T>k`w ¾U´Ñv 3/ An application for registration under this
TSMŸ‰ ›?Ë”c=¨< uT>Á²ÒË¨< Article shall include particulars concerning
öÙSc[ƒ ¾uÔ ›É^Ôƒ É`Ï~” its goals, objectives and activities as per the
¾Tህu\” Ów' ›LT“ Y^ ¾T>SKŸ~ form prepared by the Agency accompanied
SÓKÝ−‹” ¾Á² J• ŸT>Ÿ}Kƒ Ò` by:
}ÁÃµ Sp[w ይኖርበታል&
G/ ¾uÔ ›É^ÑAƒ É`Ï~ ¨ÃU ¾Tህ a) a copy of the rules of the Charity or the
u\ S}ÇÅ]Á Å”w Eና EንደAስፈላ Society and where applicable a
ጊነቱ የዘለቄታ በጎ ›É^ጎƒ É`Ï~” document showing the act of constituting
¨ÃU ¾›Å^ uÔ ›É^Ôƒ É`Ï~” of a Charitable Trust or a Charitable
ÁssS¨< W’É pÍ=& Endowment;
K/ Eንዳስፈላጊነቱ ›?Ë”c=¨< ¾T>ÖÃn†¨< b) such similar documents and duly

ሌሎች W’Ê‹:: completed forms as the Agency may
require.
4/ u²=I ›”kê ”®<e ›”kê (2) Ÿ}Å’ÑÑ<ƒ
›eðLÑ> ሁኔታዎች u}ÚT] ¨<Ü ›Ñ` 4/ In addition to the requirements set forth under
¾}Sc[} ¾በጎ ›É^ጎƒ É`Ïƒ sub-article (2), Charities that are established
¾T>Ÿ}K<ƒ” Tp[w ይኖርበታል& abroad shall present:
G/ ¾uÔ ›É^Ôƒ É`Ï~ SssS<”

¾T>ÁdÃ Ÿ}ssSuƒ ›Ñ` a) duly authenticated certificate of
¾}cÖ¨<” ¾}[ÒÑÖ c’É& registration showing its establishment
from its country of origin;
K/ YM×” ÁK¨< ¾É`Ï~ ›"M É`Ï~
u›=ƒÄåÁ ¨<eØ Eንዲሠራ ÁdKð¨< b) proof of the decision of its competent
¾}[ÒÑÖ ¨<X’@& organ to operate in Ethiopia;
N/ ›=ƒÄåÁ ŸT>Ñ˜ ¾uÔ ›É^Ôƒ c) a letter of recommendation by the

É`Ï~ Ÿ}ssSuƒ ›Ñ` ›?Uvc= Embassy in which the Charity is
¨ÃU ›?Uvc= ŸK?K Ÿ}ssSuƒ incorporated or in the absence of such by
›Ñ` eM×” vK¨< ›"M ¾}cÖ
a competent Government Organ in that
¾ÉÒõ ÅwÇu?&
country;
8
S/ Ÿ›=ƒÄåÁ ôÈ^L© Ç=V¡^c=Á© d) a letter of recommendation from the

]øwK=¡ ¾¨<ß Ñ<ÇÃ T>’>e‚` Ministry of Foreign Affairs of the
¾}cÖ ¾ÉÒõ ÅwÇu?& Federal Democratic Republic of
Ethiopia;
W/ ¾›Ñ` ¨<eØ }¨"¿ ¾}cÖ¨<
¾}[ÒÑÖ ¾¨<¡M“ YM×”:: e) power of attorney of the country
representative.
5/ u²=I ›”kê SW[ƒ ¾U´Ñv TSMŸ‰
c=k`w }Ñu=¨< ¾U´Ñv ¡õÁ SðçU 5/ The necessary registration fee shall be paid
›Kuƒ:: where an application for registration under
this Article is made.
፷9. ¾U´Ñv ØÁo” eLKSkuM 69. Refusal of Application for Registration
›?Ë”c=¨< ŸT>Ÿ}K<ƒ ›”Æ U¡”Áƒ S•\” The Agency shall refuse to register a Charity or
"[ÒÑÖ ¾uÔ ›É^Ôƒ É`Ï~” ¨ÃU Society where one of the following reasons occur:
TIu\” ›ÃS²ÓwU&
1/ the rules of the proposed Charity or Society
1/ K=ssU የታሰበው ¾በጎ ›É^ጎƒ É`Ïƒ
do not comply with the necessary conditions
¨ÃU Tህu` S}ÇÅሪÁ Å”w u²=I set by this Proclamation;
›ªÏ ¾}Å’ÑÑ<ƒ” መስፈርቶች ¾TÁTEL
J• c=Ñ˜&
2/ the proposed Charity or Society is likely to
2/ K=ssU የታሰበው ¾uጎ ›É^ጎƒ É`Ïƒ ¨ÃU be used for unlawful purposes or for purposes
Tህu` QÑ-¨Ø KJ’ ዓላማ' ¾Q´w” WLU prejudicial to public peace, welfare or good
KT>ÁÅðè ተግባር ¨ÃU ¾›=ƒÄåÁ” order in Ethiopia;
ÅI”’ƒ“ S[ÒÒƒ KSÑ<Çƒ SÖkT>Á
K=J” Ã‹LM ¾T>Ác˜ um U¡”Áƒ c=•`&
3/ ¾U´Ñv TSMŸ‰¨< ¾²=I” ›ªÏ ¨ÃU 3/ the application for registration does not
u²=ህ ›ªÏ SW[ƒ ¾¨Ö< Å”x‹” comply with the provisions of this law or any
É”ÒÑ@−‹ ¾TÁTEL c=J”& regulations made hereunder;
4/ ¾uጎ ›É^ጎƒ É`Ï~ ¨ÃU Tህu\ 4/ the name under which the proposed Charity or
¾T>S²ገwuƒ eU ŸK?L ¾uጎ ›É^ጎƒ Society to be registered resembles the name
of another Charity or Society or any other
É`Ïƒ ¨ÃU Tህu` ¨ÃU ŸT”—¨SdcM ŸJ’ institution or is contrary to public morality or
¨ÃU ¾Q´w” V^M ¨ÃU QÓ” is illegal;
¾T>n[” c=J”&
5/ ¾በጎ Aድራጎት ድርጅቱ ወይም Tህu\ 5/ where the nomenclature of the Charity or
eÁT@ ›Ñ` ›kó© ¨ÃU ôÈ^L© J• Society is country wide and the composition
¾›vLƒ Ø”p` ¨ÃU ¾Y^ ቦታው of its members or place of business do not
u=Á”e ¾›Ueƒ ¡MKA‹ ¨<¡M“ ¾K?K¨< show the representation of at least five
ŸJ’:: regional states.
&. uY^ S]’ƒ SY^ƒ ¾TÃ‹K< 70. Persons Who shall not Act as Officers
c−‹
No person shall act as an Officer of a Charity or
Tንኛ¨<U c¨< u›”É ¾uጎ ›É^ጎƒ É`Ïƒ Society or a branch thereof if that person:
¨ÃU Tህu` ¨ÃU በEነዚሁ p`”Ýö‹
uY^ S]’ƒ SY^ƒ ¾TÃ‹K¨<&
1/ በማጭበርበር ወይም ታማኝነትን በማጓደል 1/ has been convicted of a crime that involves
ወንጀል ጥፋተኛ ሆኖ የተቀጣ ከሆነ፤ fraud or other crimes that involve dishonest
acts;
gA 4¹þ5)% ØÁ‰L ነU¶T Uz¤È qÜ_R @5 የካቲት 6 qN 2ሺ1 ›.M Federal Negarit Gazeta No. 25 13th February, 2009 …. page 4550
2/ uT“†¨<U ¨”ËM Øó}— J• ¾c=y=M 2/ has been convicted of any crime as a result of
Sw~” ¾}Ñðð“ Sw„‡ ÁM}SKc<Kƒ which she/he has been deprived of her/his
ŸJ’&
civil rights and her/his civil rights have not
3/ uQÓ SW[ƒ ከችሎታ T×ƒ ¾}’d yet been restored;
SY^ƒ ¾TÃ‹M ŸJ’& 3/ is unable to act by reason of incapacity within
the meaning of law;
4/ uõ`É ¡MŸL ¾}Å[Ñuƒ ŸJ’& 4/ has been interdicted by a court;
5/ ›=ƒÄåÁ ¨<eØ ŸK?K“ ›KS•\ KuÑA 5/ is ouside Ethiopia and his absence impedes
›É^ÑAƒ É`Ï~ ¨ÃU Tህu\ ƒ¡¡K— the proper administration of the Charity or
Society.
›e}ÇÇ` Eንቅፋት ¾T>J” ŸJ’::
71. Register of Charities and Societies
&1. ¾uጎ ›É^ጎƒ É`Ï„‹“ Tህu^ƒ
S´Ñw
1/ The Agency shall keep a register of Charities
1/ ›?Ë”c=¨< T”—¨<”U ¾uጎ ›É^ጎƒ É` and Societies in which shall be entered such
Ïƒ ¨ÃU Tህu`” uT>SKŸƒ u¾Ñ>²?¨< particulars as it may from time to time
¾T>ë“†¨< ´`á‹ ¾T>S²Ñu<uƒ determine of any Charities and Societies
¾uጎ ›É^ጎƒ É`Ï„‹“ Tህu^ƒ S´ registered therein.
Ñw ÃÃ³M፡፡
2/ የዚሁ ¯Ã’ƒ W’É S<K< ¨ÃU ŸòM 2/ A copy of or extract from any such document
ÓMvß u›?Ë”c=¨< ÇÃ_¡}` ƒ¡¡K— certified to be a true copy or extract under the
pÍ= KSJ’< ¾}SWŸ[ ŸJ’“ ¾›?Ë”c=¨< signature of the Director of the Agency and
TQ}U Ÿ}Å[Ñuƒ uT“†¨Å„‹ uTe[Í’ƒ }kvÃ’ƒ Ã•[ªM፡፡ evidence in any proceedings.
3/ ¾uጎ ›É^ጎƒ É`Ï„‹“ Tህu^ƒ 3/ The register of Charities and Societies may
S´Ñw u›?K?¡ƒa’>¡ SM¡ ÚUa be prepared and kept in such manner as the
›?Ë”c=¨< ›Óvw ’¨< wKA uT>ÑU}¨< Agency may think fit, including in electronic
S”ÑÉ }²ÒÏ„ ÃkS×M:: form.
4/ ኤጀንሲው በዚህ Aዋጅ መሠረት የተመ 4/ The Agency shall, by notification in the
ዘገቡትን፣ የታገዱትንና ከመዝገብ የተሰረ Gazette, publish the list of Charities and
ዙትን የበጐ Aድራጐት ድርጅቶችና ማሕበ Societies registered, suspended or cancelled
ራት ዝርዝር በጋዜጣ ያወጣል፡፡ under this Proclamation.
&2. ¾uጎ ›É^ጎƒ É`Ïƒ ¨ÃU Tህu` 72. Branch of a Charity or a Society
p`”Ýõ
1/ Any Charity or Society may establish a
1/ T”—¨<U ¾uጎ ›É^ጎƒ É`Ïƒ
branch based on its rules by giving prior
¨ÃU Tህu` ›ekÉV ›?Ë”c=¨<” notice to the Agency.
uTd¨p uS}ÇÅ]Á Å”u< SW[ƒ
p`”Ýõ K=Ÿõƒ Ã‹LM::
2/ The powers of the branch of the charity or
2/ u²=I ›”kê ”®<e ›”kê (1)
SW[ƒ KT>Ÿðƒ p`”Ýõ society established under Sub-article (1) of
this Article shall not make it an independent
¾T>cÖ¨< YM×” ^c<” ¾‰K ¾uጎ
Charity or Society or not adequately under
›É^ጎƒ É`Ïƒ ¨ÃU Tህu`
the control of the charity or society.
¾T>ÁÅ`Ñ¨< ¨ÃU ¾uጎ ›É^ጎƒ
É`Ï~ ¨ÃU Tህu\ um lØØ`
Eንዳያደርግበት ¾T>ÁÅ`Ñ¨< K=J”
Aይችልም::
gA 4¹þ5)%1 ØÁ‰L ነU¶T Uz¤È qÜ_R @5 የካቲት 6 qN 2ሺ1 ›.M Federal Negarit Gazeta No. 25 13th February, 2009 …. page 4551
73. Change of Name, Place of Work or Rules

&3. eÁT@' ¾Y^ ቦታ ¨ÃU S}ÇÅ]Á Å”w
eKSK¨Ø
1/ If a Charity or Society Changes its name,
1/ T”—¨<U ¾uጎ ›É^ጎƒ É`Ïƒ ¨ÃU
Tህu` eÁT@¨<” ¨ÃU ¾Y^ ቦታውን
place of work or amends its rules, it shall
ŸK¨Ö ¨ÃU S}ÇÅ]Á Å”u<” "hሻK submit the change or amendment and get it
K¨<Ö<ን ¨ÃU ThhÁ¨<ን K›?Ë”c=¨< registered under Article 68 of this
›p`x u²=I ›ªÏ ›”kê %8 SW[ƒ Proclamation.
TeS´Ñw ›Kuƒ::
2/ ¾uጎ ›É^ጎƒ É`Ïƒ ¨ÃU Tህu` 2/ The Agency may, after setting a reasonable
Ÿ}S²Ñu u%EL u²=I ›ªÏ ›”kê %9 time limit, order the amendment of the rule or
”®<e ›”kê (1)' (3)' (4) ¨ÃU (5) correction of a fault where it is found that the
¾}Å’’ÑÑ¨< በማናቸውም U¡”Áƒ ሳይከበር provisions of sub-articles (1), (3), (4) and (5)
መታለፉ Ÿ}[ÒÑÖ ›?Ë”c=¨< u}¨c’ ¾Ñ>²? of Article 69 are not complied with.
ÑÅw ¨<eØ S}ÇÅ]Á Å”u< Eንዲሻሻል
¨ÃU ጉድለቱ Eንዲታረም K=Á´ Ã‹LM::
3/ A change of name by a Charity or Society
3/ u²=I ›”kê SW[ƒ ¾}ðçS ¾eU under this Article shall not affect any rights
K¨<Ø ¾uጎ ›É^ጎƒ É`Ï~” ¨ÃU or obligations of the Charity or Society; and
Tህu\” T“†¨<”U Sw„‹ ¨ÃU any legal proceeding that might have been
ግዴታዎች ›Ã’"U:: ukÉV eS< commenced by or against it in the former
}ËU[¨< ¾’u\ ¡`¡a‹ u›Ç=c< eU name may continue in its new name.
ÃkØLK<::
&4. uUM¡„‹ eKSÖkU 74. Use of Symbols
1/ T”—¨<U ¾uጎ ›É^ጎƒ É`Ïƒ 1/ No Charity or Society shall use any symbol
¨ÃU Tህu` በኤጀንሲው dÁeS²Ów without having registered such symbol by the
Agency.
T“†¨<”U ምልክት SÖkU ›Ã‹
MU::
2/ The Agency shall consider the the requirements
2/ ›?Ë”c=¨< u²=I ›”kê ”®<e ›”kê of registration under Article 69 while
(1) SW[ƒ ¾k[uKƒ” ¯`T registering a symbol under Sub-article (1) of
KSS´Ñw u²=I ›ªÏ ›”kê %9 this Article.
¾}Å’ÑÑ<ƒ” ¾U´Ñv SS²—−‹”
ÓUƒ ¨<eØ ÁeÑvM::
&5. ¾Ue¡` ¨[kƒ” uÃó eK TX¾ƒ“ ስለ 75. Display of Certificate and Use of Advertisement
Boards
ማስታወቂያ ሰሌዳ
1/ Every Charity or Society shall keep its
1/ T”—¨<U ¾uጎ ›É^ጎƒ É`Ïƒ ¨ÃU certificate of registration in its Head Office
Tህu` ¾U´Ñv ¾Ue¡` ¨[k~” uª“¨< and a copy thereof in its branches in a place
SY]Á u?ƒ“ ÓMvÛ” u¾p`”Ýö‡ that is visible to any visitor.
KT“†¨ ሊታይ uT>‹M ቦታ
TekSØ ይኖርበታል፡፡
2/ ›”É ¾uጎ ›É^ጎƒ É`Ïƒ ¨ÃU 2/ Where a Charity or Society uses an

advertisement board, it shall affix on such
Tህu` የማስታወቂያ WK?Ç ¾T>ÖkU
ŸJ’ ›?Ë”c=¨< uSS]Á ¾T>ë“†¨<” board those particulars as are determined by
the directives of the Agency.
´`á‹ በcK?Ç¨< LÃ SKÖõ
ይኖርበታል፡፡
&6. ðnÉ eKTdÅe 76. Renewal of License
1/ ¾uÔ ›É^Ôƒ É`Ï„‹ Eና ማህበራት 1/ Whithout prejudice to the obligation of

u²=I ›ªÏ ›”kê &8 Eና ' SW[ƒ Charities to submit statements of accounts and
Aመታዊ ¾Y^ ¡”¨<” ]þ`ƒ“ ¾H>dw annual reports as stipulated under Article 78
SÓK Ý−‹” ለኤጀንሲው ¾Tp[w and 80 of this proclamation, the license of
ግዴታቸው Eንደተጠበቀ J• ðnÇ†¨<” Charities and Societies shall be renewed every
u¾Zeƒ ¯S~ TdÅe ›Kv†¨<:: three years.
2/ ðnÉ የሚታደሰው uðnÉ“ U´Ñv 2/ The license shall be renewed not later than two
c`}òŸ?~ LÃ ¾}ÑKì¨< Ñ>²? ¾T>Á months after the expiry date mentioned on the
ÑKÓMuƒ ¾SÚ[h k” "Kð u%EL certificate of registration and license
vK<ƒ G<Kƒ ¨^ƒ ¨<eØ ’¨<::
3/ The Agency shall renew the license of Charities or
3/ ›?Ë”c=¨<' Societies upon payment of renewal fees and when
it ensures that;
G/ ¾uÔ ›É^Ôƒ É`Ï~ ወይም ማህበሩ
¾e^ ›ðé ìU“ ¾*Ç=ƒ ]þ`„‹ a) the performance and audit reports are
¾}TEK<“ ƒ¡¡K— SJ“†¨<”' Eና complete and accurate;
K/ ¾uÔ ›É^Ôƒ É`Ï~ ወይም ማህበሩ b) the Charity or Society has not violated
¾²=I” ›ªÏ É”ÒÑ@−‹ ¨ÃU u²=I
›ªÏ SW [ƒ ¾¨Ö< Å”x‹”“ the provisions of this Proclamation or
SS]Á−‹” ¨ÃU u›?Ë”c=¨< Regulations or directives issued
¾}cÖ< ƒ°³µ‹” ¨ÃU ¾^c<” thereunder.
S}ÇÅ]Á Å”w ÁM ×c SJ’<”'
c=Á[ÒÓØ“ ›eðLÑ>¨< ¾ማdÅh ¡õÁ
ከተፈጸመ u%EL ðnÆ” ÁÉdM::
¡õM eÉeƒ SECTION SIX

eK ¾uÑA ›É^ÑAƒ É`Ï„‹“ TQu^ƒ CHARITY AND SOCIETY ACCOUNTS AND
H>Xw Eና ]þ`„‹ REPORTS
፸7. ¾H>Xw S´Ñw ¾SÁ´ ግዴታ 77. Duty to Keep Accounting Records
1/ ¾uÑA ›É^ÑAƒ É`Ïƒ ¨ÃU TQu`
¾e^ S]−‹ ¾uÑA ›É^ÑAƒ É`Ï~” 1/ The Officers of a Charity or Society shall
¨ÃU TQu\” ¾Ñ”²w Eንቅስቃሴዎች ensure that accounting records are kept
inrespect of the Charity or Society which are
¾T>Áw^^ Eና uT“†¨²? K=ÁXÃ
sufficient to show and explain all the
¾T>‹M ¾H>dw S´Ñw ¾SÁ´ ግዴታ
transactions and disclose at any time.
›Kv†¨<፡፡
2/ ¾uÔ ›É^Ôƒ É`Ï~ ¨ÃU TIu\ 2/ The accounting records shall, in particular,
¾H>Xw c’Ê‹ ¾uÑA ›É^ÑAƒ É`Ï~ contain entries showing from day to day all
¨ÃU TIu\ ¾}kuK¨<” ÖpLL Ñ”²w“ sums of money received and expended by the
Á¨×¨<” ¨Ü' ¾¨Ü¨<” U¡”Áƒ' Charity or Society, and the matters in respect
Gwƒ“ °Ç Á"}~ SJ” ›Kv†¨<፡፡ of which the receipt and expenditure takes
place; and record of the assets and liabilities
of the Charity or Society.
3/ ¾uÑA ›É^ÑAƒ É`Ï„‹“ TQu^ƒ
eS< "M}ÑKì c¨< MÑd SkuM 3/ Charities and Societies may not receive
›Ã‹K<U:: uT“†¨²? ¾KÒg<” anonymous donations and shall at all times
T”’ƒ uÓMê ¾T>ÁSK¡~ S´Ñx‹” keep records that clearly indicate the identity
SÁ´ ›Kv†¨<:: of donors.
4/ ¾uÑA ›É^ÑAƒ É`Ï~ ¨ÃU ¾TIu\

¾Y^ S]−‹ u²=I ›”kê SW[ƒ 4/ The Officers of a Charity or Society shall
¾}²ÒÌ ¾H>dw c’Ê‹” c’Ê‡ ¾}² preserve any accounting records made for the
ÒÌuƒ ¾uÑA ›É^ÑAƒ É`Ï~ ¨ÃU purposes of this Article for at least 5 years
¾TQu\ ¾H>Xw ¯Sƒ "Kk u%EL u=Á”e from the end of the financial year of the
K5 ዓመታት Öwk¨< Tq¾ƒ ›Kv†¨<:: Charity or Society in which they are made.
5/ Unless the Agency consents in writing to the

5/ ›?Ë”c=¨< c’Ê‡ Eንዲወድሙ ¨ÃU uK?L records being destroyed or otherwise disposed of,
S”ÑÉ Eንዲወገዱ uêG<õ "MðkÅ ue}k` where a Charity or Society ceases to exist within
ŸH>dw c’É Ò` u}ÁÁ² u”®<e ›”kê (4) the period of 5 years mentioned in sub-article (4)
¾}ÑKç¨< ›Ueƒ ¯Sƒ ŸTKl uòƒ ¾uÔ as it applies to any accounting records, the
›É^Ôƒ É`Ï~ ¨ÃU TIu\ QM¨<“ "Ÿ obligation to preserve those records in accordance
}S ¾H>dw c’Ê‡” Öwq ¾Tq¾ƒ ግዴታ with that sub-article shall continue to be
uuÔ ›É^Ôƒ É`Ï~ ¨ÃU uTIu\ k] discharged by the last officers of the Charity or
¾e^ S]−‹ }ðéT> SJ’< ÃkØLM:: Society.
78. Annual Statements of Accounts

፸8. ዓመታዊ ¾H>Xw SÓKÝ
1/ T”—¨dw SÓKÝ prepared in accordance with acceptable
K›?Î”c=¨< u›É^h SL¡ ›Kuƒ:: standards.

2/ ¾²=I ›”kê ”®<e ›”kê (1) u=•Ù Charities and Societies whose annual flow of
¾T>Á”kdpc<ƒ Ñ”²w Ÿw` ፶‫ ְך‬/ሃ‫ו‬ሳ funds does not exceed Birr 50,000.00, (fifty
‫ְך‬/ ¾TÃuMØ ¾uÔ ›É^Ôƒ É`Ï„‹“ thousands)the statement of accounts may
TIu^ƒ Ñu=”' ¨Ü”' Hwƒ”“ °Ç” choose to prepare a receipts and payments
¾T>ÁSK¡ƒ SÓKÝ w‰ Tp[w account and a statement of assets and
Ã‹LK<:: liabilities.
3/ ¾uÑA ›É^ÑAƒ É`Ïƒ ¨ÃU TQu` 3/ The Officers of a Charity or Society shall
¾Y^ S]−‹ u²=I ›”kê ”®<e ›”kê preserve any statement of accounts and
(1) Eና (2) SW[ƒ ¾}²ÒË ¾H>Xw related documents prepared under sub-article
SÓKÝ“ }ÁÁ» c’É ¾uËƒ ¯S~ (1) and (2) of this Article for at least 5 years
"unuƒ k” ËUa u=Á”e K›Ueƒ ዓመ from the end of the financial year.
ታት Öwk¨< ያቆያሉ::
79. Annual Examination of Accounts
፸9. ዓመታዊ ¾H>Xw U`S^ eKTÉ[Ó
1/ ¾T”—¨Xw u¾¯S~ u}S examined annually by a Certified Auditor or
cŸ[Kƒ *Ç=}` ¨ÃU ¾¨<eØ *Ç=}` internal auditor or an auditor designated by
¨ÃU ›?Î”c=¨< uT>jS¨< *Ç=}` the Agency.
SS`S` ›Kuƒ::
2/ Any Charity or Society shall be audited by an
2/ T”—¨•ùƒ ›Óvw’ƒ vK¨< ¾uËƒ ¯Sƒ
kÉV ÁK¨< ¾uËƒ ¯Sƒ H>dw Ÿw` budget year is more than Birr 100,000.00
1፻ሺ /Aንድ መቶ ሺ/ ¾T>uMØ c=J” (hundred thousands).
’¨<::
3/ ¾²=I ›”kê ”®<e ›”kê (2) u=•Ù examination of account may be conducted by
T>’>eƒ\ uT>Á¨×¨< SS]Á Sc[ƒ an external or internal auditor or an auditor
T”—¨dw U`S^ uT”— designated by the Agency any time according
¨²? u¨<ß ¨ÃU u¨<eØ to the directives issued by the Minister.
›?Î”c=¨< uT>jS¨< *Ç=}` K=S[S`
Ã‹LM::
4/ Where it appears to the Agency that the

4/ ¾uÑA ›É^ÑAƒ É`Ï~ ¨ÃU ¾TQu\
account of a Charity or Society is not audited
H>Xw ¯S~ vKk ›Ueƒ ¨^ƒ ¨<eØ
"M}S[S[ ¨ÃU u¨<ß *Ç=}` within five months from the end of that year
TeS`S` ¾}hK J• c=Ñ˜ ›?Î”c=¨< or to be audited by a certified external
*Ç=}` jV TeS`S` Ã‹LM:: auditor, the Agency may appoint an Auditor.
5/ u²=I ›”kê ”®<e ›”kê (4) SW[ƒ 5/ In accordance with Sub-article (4) of this
u›?Ë”c=¨< u}jS¨< *Ç=}` K}Ÿ“¨’< Article, the expenses of any audit carried out
T“†¨ŸõK¨< ¾T>SKŸ}¨< ¾uÔ ›É^Ôƒ be paid by the Charity or Society concerned,
É`Ïƒ ¨ÃU TIu` ¨ÃU Øó}— or where at faults the Officers of the Charity
J’¨< c=Ñ–< ¾e^ S]−‡ ÃJ“K<::
or Society.
፹. ዓመታዊ ¾Y^ ¡”¨<” ]þ`ƒ 80. Annual Activity Report
1/ ¾Y^ S]−‹ ¾uÑA ›É^ÑAƒ É`Ï~” 1/ The Officers of a Charity or Ethiopian

ወይም የIትዮጵያ ነዋሪዎች ማህበርን Resident Society shall prepare and transmit
የEያንዳንዱን ¾uËƒ ¯Sƒ ª“ ª“ to the Agency an annual activity report on the
¡”ª’@−‹ ]þ`ƒ“ ›eðLÑ> S[Í major activities and relevant information
uT²ÒËƒ K›?Î”c=¨< Tp[w ›Kv†¨<:: regarding the Charity or Society.
2/ u²=I ›”kê ”®<e ›”kê (1) ¾}SKŸ}¨<
]þ`ƒ ¾H>Xw ¯S~ vKk uZeƒ ¨` 2/ The annual activity report required under sub-
Ñ>²? ¨<eØ Eንዲሁም ›?Ë”c=¨< uT“† article (1) of this Article shall be transmitted
¨ÖÃk¨< Ñ>²? to the Agency within three months from the
¨<eØ የ‫ ףם‬S]−‡ K›?Ë”c=¨< Tp end of that financial year or within such
[w ›Kv†¨<:: period as the Agency may for any special
reason require.
3/ T”—¨Xw SÓKÝ ›wa attached to it the annual statement of
SÁÁ´ ›Kuƒ:: accounts.
፹1. ዓመታዊ ]þ`ƒ KQ´w ¡õƒ eKTÉ[Ó 81. Disclosure of Annual Activity Report
Any annual activity report or other document kept
u›?Ë”c=¨< ²”É ¾T>Ñ˜ T“†¨SKŸ}¨< reasonable time if the Agency or the Sector
›"M ¨ÃU u›?Î”c=¨< ¨ÃU uT>SKŸ}¨< Administrator or the Charity and Society so
¾²`õ ›e}ÇÇ] ¨ÃU uuÔ ›É^Ôƒ É`Ï~ decide.
Eና TIu\ ¨<d’@ uT“†¨²?
KQ´w ¡õƒ K=Å[Ó Ã‹LM::
82. Reporting to other Persons
፹2. KK?KA‹ c−‹ ]þ`ƒ eKTÉ[Ó
¾²=I ¡õM É”ÒÑ@−‹ ¾TIu\ ¨ÃU ¾uÔ Nothing in this part shall prohibit the rules of a
›É^Ôƒ É`Ï~ ¾S}ÇÅ]Á Å”w u²=I Charity or Society from requiring that books of
¡õM Ÿ}Ökc<ƒ ›"Lƒ u}ÚT] KK?KA‹ account, audit reports and annual reports be
c−‹ ¨ÃU É`Ï„‹ ¾H>dw S³Ówƒ' submitted to persons or organizations in addition
¾*Ç=ƒ ]þ`„‹ Eና ዓመታዊ ]þ`ƒ to which reports are made under this part.
Tp[w” ›ÃŸK¡MU::
83. Notification of Bank Accounts
፹3. ¾v”¡ H>dw ስለማስታወቅ
¾uÔ ›É^ƒ É`Ïƒ ¨ÃU ¾TIu` The officers of a Charity or Society shall report to
S]−‹ ¾uÔ ›É^Ôƒ É`Ï~” ¨ÃU the Agency annually and upon request about all
¾TIu\” ¾v”¡ H>dw ŸT>ðKÑ¨< ´`´` Ò` the bank accounts of the Charity or Society with
K›?Î”c=¨< በየAመቱና uተጠየቁ ጊዜ Td¨p necessary particulars.
›Kv†¨<::
¡õM cvƒ SECTION SEVEN

¾uÑA ›É^ÑAƒ É`Ï„‹”“ TQu^ƒ” SUPERVISION OF CHARITIES AND
eKSq×Ö` SOCIETIES
፹4. U`S^ ¾TÉ[Ó YM×” 84. Power to Institute Inquiries
1/ ›?Ë”c=¨< u¾Ñ>²?¨< K›ÖnLÃ ¨ÃU 1/ The Agency may from time to time institute
K›”É ¾}¨c’ Ñ<ÇÃ ¾uÑA ›É^ÑAƒ inquiries with regard to Charities or Societies
É`Ï„‹” ¨ÃU TQu^ƒ” ¨ÃU or a particular Charity or Society or class of
¾}¨c’< ¨ÃU ›”É ²`õ ¾J’< ¾uÑA charities or societies, either generally or for
›É^ÑAƒ É`Ï„‹” ¨ÃU TQu^ƒ” particular purposes.
¾}SKŸ} U`S^ K=Á"H@É Ã‹LM::
2/ For the purposes of any such inquiry, the
2/ ለEንዲህ ¯Ã’ƒ U`S^ Ñ<ÇÃ ›?Ë”c=¨<
T“†¨<”U ¾uÑA ›É^ÑAƒ É`Ïƒ Agency may by order require any Charity or
¨ÃU TQu` ¨ÃU ¾Y^ S] ¨ÃU Society or an officer or employee thereof:
W^}—&
G/ ¾T>Á¨<k¨<” ¨ÃU S[Í K=ÁÑ˜ a/ furnish accounts and statements in writing
¾T>Áe‹K¨< ምክንያታዊ ÓUƒ •a with respect to any matter in question at
U`S^¨< ¾T>"H@Éuƒ” Ñ<ÇÃ u}S the inquiry, being a matter on which that
KŸ} H>Xw“ SÓKÝ uêG<õ Eንዲ person has or can reasonably obtain
ሰጥ' Ñ<Ç¿” u}SKŸ} Kk[uKƒ information, or to return answers in
ØÁo ¨ÃU U`S^ uêG<õ SMe writing to any questions or inquiries
Eንዲሰጥ& addressed to him on any such matter;
K/ uU`S^¨< H>Åƒ SS`S` ÁKu b/ to furnish copies of documents in his
ƒ” T“†¨<”U Ñ<ÇÃ u}SKŸ}
custody or under his control which relate
በEጁ ¨ÃU ulØØ\ Y` ÁK<ƒ” to any matter in question at the inquiry;
W’Ê‹ pÍ= Eንዲሰጥ&
N/ u}¨c’ Ñ>²?“ ቦታ uSÑ–ƒ Te[Í c/ to attend at a specified time and place
¨ÃU W’Ê‹” Eንዲያቀርብ' and give evidence or produce
documents.
K=Á´ Ã‹LM:: 3/ The Agency may use, for the purpose of the
3/ ›?Ë”c=¨< U`S^ uT>Á"H>Éuƒ ¨pƒ ŸQ´w inquiry, any source of information including
¾T>kù< ØqT−‹”' ŸS”ÓYƒ ›"Lƒ reports from the public, reports from
¾T>kù< ]þ`„‹” Eና ŸuÑA ›É^ÑAƒ government agencies including the reports of
É`Ï„‹“ ŸTQu^ƒ Ÿ^X†¨< ¾T>kù< Charities and Societies.
]þ`„‹” ÚUa T“†¨<”U ¾S[Í U”ß
K=ÖkU Ã‹LM::
85. Power to Cause the Production of Documents
፹5. W’Ê‹ Eንዲያቀርቡ ¾T²´“ ]Ÿ`Ê‹ Eንዲ
and Search Records
መረመሩ ¾TÉ[Ó YM×”
1/ ›?Ë”c=¨< u²=I ›ªÏ ¾}cÖ¨<” YM×” 1/ The Agency may, for the purpose of
uY^ LÃ KTªM Ÿ›”É ¾uÑA ›É^ÑAƒ discharging its functions under this
É`Ïƒ ¨ÃU TQu` ¨ÃU ¾Y^ S] Proclamation, by order, require any Charity
¨ÃU W^}—& or Society or an officer or employee thereof:
a/ to furnish orally or in writing the Agency

G/ ›”É” ¾uÑA ›É^ÑAƒ É`Ïƒ ¨ÃU
with any information in her/his
TQu` ¾T>SKŸƒ በይዞታው Y` possession which relates to any Charity
ÁK T”—¨<”U S[Í uêG<õ ¨ÃU
or Society; or
unM K›?Ë”c=¨< Eንዲሰጥ& ¨ÃU
K/ ¾W’Æ” S<K< ¨ÃU ŸòM ÓMvß b/ to furnish the Agency with a copy of or
K›?Ë”c=¨< Eንዲሰጥ& ¨ÃU extract from the document ; or
c/ to transmit the document itself to the

N/ W’Æ ¾›”É õ`É u?ƒ ¨ÃU
Agency for its inspection unless the
¾S”ÓYƒ SY]Á u?ƒ ]Ÿ`É
¨ÃU W’Ê‹ ›"M "MJ’ ue}k` document forms part of the records or
W’Æ” ^c<” KU`S^ K›?Ë”c=¨< other documents of a court or public
Eንዲሰጥ፣ authority.
በትEዛዝ K=ÖÃp Ã‹LM::

2/ The Agency shall be entitled without payment
2/ ›?Ë”c=¨< በዚህ Aንቀጽ ”®<e ›”kê (1) to keep any copy or extract furnished to it
SW[ƒ T“†¨<”U ግልባጭ ¨ÃU ¾W under Sub-article (1) of this Article.
’É ¡õል ÁK ¡õÁ ¾TÓ–ƒ YM×”
›K¨<::
፹6. ewcv−‹” ስለማስታወቅ 86. Notification of Meetings
T”—¨²?“ ቦታ K›?Ë”c=¨< uêOõ Td¨p Assembly of the Society not later than seven
›Kuƒ:: working days prior to such meeting.
፹7. S[Í eKSÓKê 87. Disclosure of Information
uK?KA‹ QÑA‹ uÓMê ¾}ÅነገÑ<ƒ ¡MŸL−‹ Subject to any express restriction imposed under
any other law any person may disclose to the
Eንደተጠበቁ J’¨< ›?Ë”c=¨< ¨ÃU ¾²`õ
Agency or to any sector administrator any
›e}ÇÇ]¨< Y^−‡” uT>Ñv Eንዲከናወን
information received by him for the purpose of
KTe‰M ¨ÃU KS`Çƒ T”—¨<U c¨<
ÁÑ—†¨<” T“†¨<”U S[Í K›?Ë”c=¨< enabling or assisting the Agency or the sector
¨ÃU K²`õ ›e}ÇÇ]¨< SÓKê Ã‹LM:: administrator to discharge its functions.
፹8. የAስተዳደራዊና የዓላማ ማስፈጸሚያ ወጪዎች 88. Administrative and Operational Costs
1/ T”—¨Á¨×¨< ¨Ü than 70 percent of the expenses in the budget
ከ& በመቶ የማያንሰውን ¯LT¨<” KTeð year for the implementation of its purposes
çU Eና Ÿ" በመቶ የማይበልጠውን ለ›e} and an amount not exceeding 30 percent for
ÇÅ^© ሥራ ማዋል Aለበት፡፡ its administrative activities.
2/ በዚህ Aንቀጽ ንUስ Aንቀጽ (1) የተጠቀሰው 2/ Notwithstanding subarticle (1) of this Article,
ቢኖርም ŸÖpLL Ñu=¨< Ÿ' uS„ uLÃ ለዓ the government may confer various
ላማው ማስፈጸሚያ KT>Á¨<M ወይ‫ ו‬የֶ‫שׂ‬ incentives to a charity or society that allocate
የ‫ ףם‬አፈጻጸ‫ֶ ו‬ሳየ ¾uÔ ›É^Ôƒ É`Ïƒ more than 80% of its total income for its
ወይም ማህበር S”ÓYƒ ¾}KÁ¿ ማበረታ operational purposes or demonstrates
ቻዎችን K=ÁÅ`Ó Ã‹LM:: outstanding performance.
፹9. ¾¨<ß ²?Ô‹” eK SpÖ` 89. Employment of Expatriates
1/ T”—¨<U ¾uÑA ›É^ÑAƒ É`Ïƒ ¨ÃU 1/ No Charity or Society shall employ expatriates
TIu` ›Óvw vK¨< QÓ SW[ƒ ¾Y^ unless a work permit is granted in accordance
ðnÉ ÁM}cÖ¨<” ¾¨<Ü ²?Ò SpÖ` with the relevant law.
›Ã‹MU::
2/ ¾²=I ›”kê ”®<e ›”kê (1) É”ÒÑ@ 2/ Notwithstanding the provision of Sub-article
u=•Ù ¾¨<ß ¾uÑA ›É^ÑAƒ É`Ïƒ (1) of this Article there shall be no restriction
¾¨<ß ²?Ò” ¾GÑ` ¨<eØ }¨"Ã ›É`Ô on the entitlement of Foreign Charities to
KSSÅw ÑÅw ›Ã•ùƒU:: designate country representatives.
፺. ¾”w[ƒ Øun 90. Protection of Property

1/ ›?Ë”c=¨< T”—¨<”U ¾uÑA ›É^ÑAƒ 1/ Where, at any time the Agency has upon an inquiry
É`Ïƒ ¨ÃU TQu` u}SKŸ} uT>ÁÅ or investigation with respect to any Charity or
`Ñ¨< ¡ƒƒM ¨ÃU U`S^ }Ñu= ÁMJ’ Society and is satisfied that there is or has been
¾Y^ ›S^` ¨ÃU É`Ñ>ƒ SðçS<” any misconduct or mismanagement in the
c=Á[ÒÓØ“ ¾uÔ ›É^Ôƒ É`Ï~” ¨ÃU administration of the Charity or Society and where
TIu\” ”w[ƒ KSÖup ›eðLÑ> J• it is necessary to act for the purpose of protecting
c=ÁÑ˜¨< ¾T>Ÿ}K<ƒ” Eርምጃዎች S¨<cÉ the property of the Charity or Society the Agency
Ã‹LM& may take the following measures:
ሀ/ }Ñu= LMJነ¨< የY^ Aመራር ወይም a/ suspend the officer responsible for the
ድርጊት HLò ¾J’¨<” ¾Y^ S] TÑÉ“ misconduct or mismanagement and order
YM×” ያለው ¾uÔ ›É^Ôƒ É`Ïት the appropriate organ of the Charity or
¨ÃU Tህuር ተ}Ÿ= Eንዲመድብ ያዛል& Society to assign another person;
ለ/ ¾uÑA ›É^ÑAƒ É`Ï~ ¨ÃU TIu\ b/ order the Charity or Society to improve
¾›W^` Y`¯~” Eንዲያሻሽል Á³M& its system of operation.
2/ ¾uÔ ›É^Ôƒ É`Ï~ ¨ÃU TIu\ u²=I 2/ Until the Charity or Society acts upon the
›”kê ”®<e ›”kê (1)(ሀ) ¨ÃU (ለ) Agency’s orders given pursuant to Sub-
SW[ƒ ¾}cÖ¨<” ƒ°³´ }Óv^© articles (1) (a) and (b) of this Article, the
Eስከሚያደርግ É[e' Agency may:
ሀ/ ÁK ›?Ë”c=¨< ðnÉ ¾uÑA ›É^ÑAƒ É`Ï~”
a/ prevent the Charity or Society from
¨ÃU TQu\” ¾}¨c’< ግዴታዎች ¨<eØ
¾T>ÁeÑu< ¨<KA‹ Eንዳይደረጉ ¨ÃU
entering into certain obligations or
¾}¨c’< ¯Ã’ƒ ¡õÁ−‹ Eንዳይፈጸሙ making certain types of payments;
ÁÓÇM&
b/ order any person who holds any property
ለ/ ¾uÑA ›É^ÑAƒ É`Ï~ ¨ÃU ¾TQ on behalf of the Charity or Society or
u\ ”w[ƒ በይዞታው e` ÁK” c¨< any debtor, not to part with the property
¨ÃU vK°Ç” ÁK ›?Ë”c=¨< ðnÉ or not to pay his debt without the
”w[~” Eንዳይመለስ ¨ÃU Eዳውን approval of the Agency or to deposit the
Eንዳይከፍል ÁÓÇM ወይም ኤጀንሲው payment in a certain place or bank.
በሚወስነው ቦታ ወይም ባንክ Eንዲቀመጥ
ያደርጋል::
፺1. ¾e^ S]−‹” eK T”dƒ“ S}"ƒ 91. Removal and Replacement of Officers
1/ T”—¨<U ¾uÔ ›É^Ôƒ É`Ïƒ ¨Ãም 1/ The Agency may order the appropriate organ
¾TIu` S] u²=I ›ªÏ ›”kê ፸ of the Charity or Society to remove an officer
Ÿ}SKŸ~ƒ SS²—−‹ ›”Æ” ÁÕÅK who falls short of any of the requirements set
Eንደሆነ YM×” vK¨< ¾uÔ ›É^Ôƒ forth under Article 70 and to assign another
É`Ï~ ¨ÃU TIu\ ›"M Eንዲነሳና uK?L person as an officer.
Eንዲተካ Eንዲደረግ ›?Ë”c=¨< Á³M::
2/ Until the replacement an officer mentioned
2/ u²=I ›”kê ”®<e ›”kê (1) ¾}Ökc¨<
under sub article 1 of this article by another
¾Y^ S] በሌላ Eስኪተካ ድረስ ከሃላፊነት officer, the Agency may order the suspension
Eንዲታገድ ›?Ë”c=¨< K=Á´ Ã‹LM:: of an officer.
92. Suspension and Cancellation of License
፺2. ðnÉ eKTÑÉ“ eKSc[´
1. T“†¨²? proclamation within the time limit set by
ÑÅw ¨<eØ dÃðêU Ÿk[' the Agency;
gA ØÁ‰L ነU¶T Uz¤È qÜ_R @5 የካቲት 6 qN 2ሺ1 ›.M Federal Negarit Gazeta No. 25 13th February, 2009 …. page 4558
4¹þ5)%8
ֳ/ ያ‫נשׂ‬በው ‫ע‬ፖ‫ ُץ‬ሀ‫ـר‬ኛ ከֲነ፣ b/ that has submitted falsified accounts and
reports to the Agency;
ּ/ ¾²=I ›”kê ”®<e ›”kê 2(N) Eንደ c/ without prejudice to Sub-article 2(c) of
ተጠበቀ J• ¾²=I” ›ªÏ É”ÒÑ@−‹ this Article that contravenes the
¨ÃU u²=I ›ªÏ SW[ƒ ¾¨Ö< provisions of this Proclamation or
Å”x‹”“ SS]Á−‹” ¨ÃU u›?Ë Regulations and Directives issued
”c=¨< ¾}cÖ< ƒ°³µ‹” ¨ÃU ¾^c<” thereunder or orders of the Agency or its
S}ÇÅ]Á Å”w ¾×c Eንደሆነ' own rules;
‫א‬/ u²=I ›ªÏ SW[ƒ K›?Ë”c=¨< Tp d/ that fails, within the appropriate time, to
[w ¾T>Ñv†¨<” S[Í−‹ u¨p~ provide the Agency with information
ÁLk[u Eንደሆነ' required by this Proclamation; may be
suspended by the agency until it comes
Ñ<ÉK„‡” Eስከሚያስተካክል É[e ðnÆ into compliance.
u›?Ë”c=¨< ሊታገድ Ã‹LM::
2/ The license of any Charity or Society shall be
2/ T“†¨ÔÆ b/ it has been used for unlawful purposes or
¯LT−‹ ¨<KA ŸJ’& for purposes prejudicial to public peace,
welfare or security;
N/ u²=I ›”kê ”®<e ›”kê (1) SW c/ it fails to rectify the causes for suspension
[ƒ ለEግድ U¡”Áƒ ¾J’<ƒ” Ñ<ድK within the time limit set by the Agency
„‹ ›?Ë”c=¨< uT>ë’¨< ¾Ñ>²? ÑÅw in accordance with Sub-article (1) of this
¨<eØ "Le}"ŸK' ¨ÃU proclamation; or
S/ u²=I ›ªÏ ›”kê ፸6 SW[ƒ ðn
Æ” "LdÅሰ' d/ it fails to renew its license in accordance
with Article 76 of this proclamation;
ሠ/ የወንጀል ሕጉን ወይም የዚህን Aዋጅ e/ It commits a crime by violating the
ድንጋጌዎች በመጣስ የወንጀል ድርጊት provisions of the criminal code or that of
ከፈጸመ፤
this Proclamation.
ðnÆ Ãc[³M::
፺3. ¾uÔ ›É^Ôƒ É`Ï„‹“ TIu^ƒ Sõ[e 93. Dissolution of Charities and Societies
1/ ¾uÔ ›É^Ôƒ É`Ïƒ ¨ÃU TIu` 1/ A Charity or Society may be dissolved by the
uT>Ÿ}K<ƒ U¡”Á„‹ በኤጄንሲው K=ðè Agency where:
Ã‹LM& a/ the appropriate organ of the Charity or
G/ ¾uÔ ›É^Ôƒ É`Ï~ ¨ÃU TIu\ Society decides to dissolve it in accordance
YM×” ÁK¨< ›"M uS}ÇÅ]Á Å”u< with its rules;
SW[ƒ Eንዲፈርስ c=ë”&
b/ the Agency cancels the license of the
K/ ¾uÔ ›É^Ôƒ É`Ï~ ¨ÃU TIu\ Charity or Society in accordance with
ðnÉ u²=I ›ªÏ ›”kê ፺2 SW[ƒ Article 92 of this Proclamation; or
u›?Ë”c=¨< c=W[´& ¨ÃU
c/ the Charity or Society has become
ሐ/ ¾በÔ ›É^Ôƒ É`Ï~ ¨ÃU TIu\ insolvent.
°Ç¨<” ¾S¡ðM ችሎታ ¾K?K¨< c=Jን፡፡
2/ The dissolution of Ethiopian Charities and
2/ በዚህ Aንቀጽ ንUስ Aንቀጽ (1) መሰረት የI Societies in accordance with Sub-article (1)
ትዮጵያ የበጎ Aድራጎት ድርጀቶች Eና of this Article shall be effected by the
ማህበራት የሚፈርሱት በፌዴራል ከፍተኛው decision of the Federal High Court.
ፍርድ ቤት ውሳኔ ነው፡፡
፺4. ¾Sõ[e ¨<Ö?ƒ 94. Effects of Dissolution

1/ ¾uÑA ›É^ÑAƒ É`Ïƒ ¨ÃU TQu` 1/ Where an order or decision of dissolution
Eንዲፈርስ ትEዛዝ ¨ÃU ¨<d’@ c=cØ& against any Charity or Society is given:
G/ ”w[~ ¨Ç=Á¨<’< ¾Tõ[c< ¨<d’@ u}cÖ
uƒ ትEዛዝ ¨ÃU ¨<d’@ ¾Tõ[e H>Å~” a/ the property of Charity or Society shall
Eንዲያከናውን u}jS¨< H>Xw ›×] Lò forthwith vest in the liquidator appointed
’ƒ e` ÃJ“M& for the purpose of winding up in the
dissolution order or decision;
K/ H>Xw ›×]¨< ¾uÑA ›É^ÑAƒ É`Ï~” b/ the liquidator or that other officer shall proceed
¨ÃU TQu\” Ç−‹“ Lò’„‹ ”Ç= to wind up the affairs of the Charity or
GÅ~” KTŸ“¨” ¾T>Áe
ðMÑ< ¨Ü−‹ }Ö“k¨< Ÿ}ŸðK< u%EL Society and, after satisfying and providing
¾uÑA ›É^ÑAƒ É`Ï~ ¨ÃU TQu\ k] for all debts and liabilities of the Charity or
Ñ”²w ¨ÃU ”w[ƒ "K }SXXÃ ¯LT Society and the costs of winding up, shall
LK¨< ¾uÑA ›É^ÑAƒ É`Ïƒ ¨ÃU transfer the surplus assets, if any, of the
KT”—¨<U ¾uÑA ›É^ÑAƒ É`Ïƒ ¨ÃU Charity or Society to a Charity or Society
TIu` Eንዲተላለፍ ›?Ë”c=¨< ትEዛዝ with a similar purpose or to any Charity or
Ãc×M& Society by the order of the Agency.
2/ ¾ð[c ¾uÑA ›É^ÑAƒ É`Ïƒን ¨ÃU 2/ The Agency or the court may appoint the
TQ u`” ¾H>Xw ›×] SjU u}SKŸ} officers of a Charity or Society as liquidators
›?Î ”c=¨< ¨ÃU õ`É u?ƒ ¾uÑA for the Charitiy or Society dissolved.
›É^ÑAƒ É`Ï~ ¨ÃU TQu\ ¾Y^
S]−‹” ¨ÃU T—¨<”U c¨< K=jU
Ã‹LM::
3/ A Charity or Society that is being dissolved
3/ H>du< uS×^ƒ LÃ ÁK ¾uÔ ›É^Ôƒ shall not perform activities other than those
É` Ïƒ ¨ÃU TIu` Ÿ¯LT¨< Ò` necessary for its liquidation unless the
¾}ÁÁ²<“ K=s[Ö< ¾TÃ‹K< Y^−‹” Agency authorizes it to undertake activities
›?Ë”c=¨<” uTeðkÉ KTÖ“kp "MJ’ that are related to its objectives and cannot be
ue}k` ŸH> dw T×^~ ውß K?L discontinued.
}Óv` TŸ“¨” ›Ã‹MU::
4/ The Charity or Society shall retain its legal
4/ ¾uÔ ›É^Ôƒ É`Ï~ ¨ÃU ¾TIu\ ¾H> personality until its liquidation is complete
dw T×^ƒ Y^−‹ }Ö“k¨< and its registration is cancelled.
U´Ñv¨< Eስከሚሰረዝ É[e QÒ©
c¨<’~” Eንደያዘ ÃqÁM::
SECTION EIGHT
¡õM eU”ƒ APPLICATION OF PROPERTY CY-PRÈS
”w[ƒ” K}k^û= ¯LT TªM
፺5. ”w[ƒ” K}k^û= ¯LT TªM ስለT>ðìU 95. Conditions for Applying Property Cy-près
v†¨< G<’@−‹
1/ ¾uጎ ›É^ጎƒ ድርጅቱ ¾SËS]Á ¯LT 1/ The circumstances in which the original
K=K¨Ø ¾T>‹Mv†¨<“ ¾}cÖ¨< S<K< purposes of a Charity can be altered to allow
”w[ƒ ¨ÃU ŸòK< KK?L }k^û= ¯LT the property given or part of it to be applied
Eንዲውል uT>Ÿ}K<ƒ ሁኔታዎች Ãðç cy-près shall be as follows:
TM&
G/ ¾SËS]Áው ¯LT S<K< uS<K< a/ where the original purposes in whole or in
¨ÃU uŸòM c=d" ¨ÃU ¾TÃd" part have been fulfilled or cannot be
¨ÃU K=d" ¾TÃ‹M c=J”& fulfilled or impossible to fulfill;
K/ ድርጅቱ KSËS]Áው ¯LT "K¨<
”w[ƒ ŸòK< w‰ uØpU LÃ b/ where the original purposes provide a use
for part only of the property available to
Eንዲውል ¾T>ÁSK¡ƒ c=J”&
the Charity;
gA 4¹þ5)^ ØÁ‰L ነU¶T Uz¤È qÜ_R @5 የካቲት 6 qN 2ሺ1 ›.M Federal Negarit Gazeta No. 25 13th February, 2009 …. page 4560
N/ ለበጎ Aድራጎት ድርጅቱ የተሰጠ ስጦታ c/ where the property available by virtue of
S”ðe dÃ’" በስጦታው SW[ƒ the gift and other property applicable for
ÁK¨< ”w[ƒ “ K}SXXÃ ¯LT similar purposes can be more effectively
¾T>¨<M K?L ”w[ƒ Eና u=k“Ì used in conjunction and to that end can
suitably, regard being had to the spirit of
›Sˆ uJ’ ሁኔታ ¾uKÖ ውጤታማ
the gift, be made applicable to common
uJ’ S”ÑÉ KÒ^ ¯LT−‹ ØpU
LÃ K=¨<K< ¾T>‹K< c=J”:: purposes.
2/ የዘለቄታ uÑA ›É^ÑAƒ ¨ÃU ¾›Å^ uÔ 2/ An act of endowment or trust for charitable
›É^Ôƒ É`Ïƒ TssT>Á Ñ<Ç¿ በሚመ purposes places the concerned officers under
ለከታቸው ¾Y^ S]−‹ LÃ ሁኔታው a duty, where the circumstances require the
uT>ÁeÑÉÉuƒ Ñ>²? ”w[~ ¨ÃU ŸፊK< property or some part of it to be applied cy-
K}k^û= ¯LT TªM Eንዲፈጸምበት près, to secure its effective use for Charity by
ተገቢ Eርምጃዎችን S¨<cÉ ›Kv†¨<:: taking steps to enable it to be so applied.
3/ Ñ<Ç¿ የሚመለከታቸው ¾uÔ ›É^Ôƒ É` 3/ The competent officers of a Charity may take
Ï~ ¾Y^ S]−‹ u²=I ›”kê ”®<e the actions provided for in sub-article (1) of
›”kê (1) e` ¾}Ökc<ƒ” }Óv^ƒ this Article only by a two thirds majority
K=ðîS< ¾T>‹K<ƒ uG<Kƒ Ze}— ÉUî decision.
¨<d’@ c=Áe}LMñ w‰ ’¨<::
4/ ”w[~ ¾}cÖ¨< ÃI ›ªÏ }ðéT> ŸS 4/ This Article shall apply to property given for
J’< uòƒ u=J”U ÃI ›”kê KuÑA charitable purposes, notwithstanding that it
›É^ÑAƒ ¯KT−‹ u}cÖ ”w[ƒ LÃ was so given before the effective date of this
}ðéT> ÃJ“M:: Proclamation.
5/ u²=I ›”kê Sc[ƒ ¾T>Ÿ“¨’< }Óv^ƒ 5/ The provisions of this Article shall apply only
}ðéT>’ƒ ¾T>•^†¨< u›?Î”c=¨< c=çÉp upon the prior approval of the Agency.
w‰ ’¨<::
፺6. ¾TssT>Á c’ድ ወይም ትEዛዝ መመሪያዎች 96. Directions of the Constitutive Instrument or Act
1/ ¾›Å^ uጎ ›É^ጎƒ É`Ïት Aደራ Övm 1/ The trustee or board shall conform to the
express instructions of the instrument or act
ወይም የዘለቄታ uጎ ›É^ጎƒ É`Ïት ቦርድ
constituting the Charitable Trust or
ድርጅቱን "ssS¨< c’É ወይም ትEዛዝ
Endowment.
¾}kuL†¨<” ÓMê ¾J’< መመርያዎችን
SŸ}M ›Kuƒ፡፡
2/ uዚህ Aንቀጽ ”®<e Aንቀጽ (1) ¾}Å’ÑÑ¨< 2/ Irrespective of the provision of Sub-article (1)
u=•Ù u›Å^ ወይም የዘለቄታ uጎ of this article where the interests of the
beneficiaries of a Charitable Trust or an
›É^ጎƒ É`Ïት }ÖnT> KJ’¨< c¨<
Endowment so require, the trustee or the
ØpU ¾T>ÁeðMÓ J• የታየ Eንደሆነ
board may obtain an authorization from the
Ÿ}vK<ƒ መመሪያዎች ውጭ ለመስራት Agency to depart from such instructions.
›Å^ Övm¨< ወይም ቦርዱ Ÿ›?Ë”c=¨<
ፈnÉ SÖ¾p Ã‹LM::
፺6. ¾›’e}— በጎ ›É^ÑAƒ É`Ï„‹ M¿ É”Ò 97. Special Provisions to Charities

Ñ@−‹
1/ ¾uÑA ›É^ÑAƒ É`Ï~ uSÚ[h¨< ¾N= 1/ Where the gross income of a Charity in its
Xw ¯S~ ÖpLL Ñu=¨< Ÿ$‫ ְך‬w` /ከሃምሳ last financial year does not exceed Birr
ሺ ብር/ uLÃ "MJ’“ ¾TÃ”kdke 50,000.00 (fifty thousand) and it does not
own any immovable property, the competent
”w[ƒ ባለቤት ካልሆነ ue}k` ¾uÑA ›É^
ÑAƒ É`Ï~ ¾uLÃ ›"M ¾T>Ÿ}K<ƒ” organs of the Charity may decide that:
K=ðêU Ã‹Lል&
gA 4¹þ5)^1 ØÁ‰L ነU¶T Uz¤È qÜ_R @5 የካቲት 6 qN 2ሺ1 ›.M Federal Negarit Gazeta No. 25 13th February, 2009 …. page 4561
G/ ¾uÑA ›É^ÑAƒ É`Ï~ G<K<U ”w[„‹ a/ all the property of the Charity should be
KK?L ¾uÑA ›É^ÑAƒ É`Ïƒ Eንዲተላለፍ transferred or divided to such other
ወይም Eንዲከፋፈል& charities ;
K/ ¾S}ÇÅ]Á Å”u< G<K<”U ወይም b/ the rules of Charity should be modified by
ማናቸውንም ¾uÔ ›É^Ôƒ É`Ï~ን replacing all or any of the purposes of
¯LT−‹ uጎ ›É^ጎƒ ¨ÅJ’< K?KA‹ Charity with such other purposes, being in
›LT−‹ uSK¨Ø Eንዲሻሻል law charitable;
TÉ[Ó&
N/ ¾e^ S]−‹ ¾uÑA ›É^ÑAƒ É`Ï~ን c/ to amend the rules of charity regarding the
uTe}ÇÅ` [ÑÉ K=Ÿ}LD†¨< ¾T>Ñu< procedures that has to be followed by
e’Y`¯„‹ን u}SKŸ} ¾uÑA ›É^ÑAƒ officers to administer the charity.
É`Ï~ን S}ÇÅ]Á Å”w Eንዲሻሻል
ማድረግ፤
2/ u²=I ›”kê ”®<e ›”kê (1) SW[ƒ 2/ Any action taken under Sub-article (1) of this
T”—¨}LKð¨< u›Å^ Article must be passed by two-thirds of its
Övm−‹ ¨ÃU ux`Æ ›vLƒ G<Kƒ trustees or board members.
Ze}— ÉUê w‰ ’¨<&
3/ u²=I ›”kê Sc[ƒ ¾T>Ÿ“¨’< }Óv^ƒ 3/ The provisions of this Article shall apply
}ðéT>’ƒ ¾T>•^†¨< u›?Î”c=¨< c=ç
only upon the prior approval of the Agency.
Ép w‰ ’¨<&
4/ ¾²=I ›”kê ”®<e ›”kê (1) u=•Ù ›?Î 4/ Notwithstanding Sub-article 1 of this Article
”c=¨< ¾uÔ ›É^Ôƒ É`Ï„‡ u”®<e ›” the Agency may determine that the
kê (1) (G)-(N) ¾}SKŸ~ƒ” É”ÒÑ@−‹ provisions of Sub-article 1 (a)-(c) be
Eንዲፈጽሙ ¨<d’@ SeÖƒ Ã‹LM:: employed.
¡õM ²Ö˜ SECTION NINE

Q´v© Sªà PUBLIC COLLECTIONS
፺8. KQ´v© Sªà eKTSMŸƒ 98. Application for Public Collection
1/ T”—¨‹K¨< u›?Î”c=¨< c=ðkÉKƒ w‰ the Agency.
’¨<::
2/ u²=G< ›”kê ”®<e ›”kê (1) Sc[ƒ 2/ The permit given under this Article shall
¾T>cØ ðnÉ ¾Q´v© Sªà¨<” specify the public collection purpose,
¯LT' ¾T>qÃuƒ” Ñ>²?' ቦታውንና duration, place and any other criteria set forth
K?KA‹ u›?Ë” c=¨< ¾T>¨c’<ƒ” SS²— by the Agency.
−‹ SÁ´ ›Kuƒ::
3/ Any money or property collected in
3/ T”—¨<U ¾uÑA ›É^ÑAƒ É`Ïƒ ¨ÃU contravention of Sub-article (1) of this
TQu` u²=I ›”kê ”®<e ›”kê (1) Article shall be confiscated by the Agency
¾}Å ’ÑÑ¨<” }LMö ¾}cucu¨< T”—
and applied to the purpose of a similar
¨<U Ñ”²w ¨ÃU ”w[ƒ u›?Ë”c=¨<
Charity or Society.
ተወርሶ K}SddÃ የuÑA ›É^ÑAƒ ¨ÃU
TIu` ¯LT Eንዲውል ይደረጋል::
99. Decision on Application
፺9. uTSMŸ‰ LÃ S¨c”
1/ On receiving an application for public
1/ Q´v© Sªà KScwcw TSMŸ‰ c=k collections permit the Agency may make
`w ›?Î”c=¨< ›eðLÑ>¨<” T×^ƒ such inquires as it deems fit and determine
uTÉ[Ó ðnÆ” uÑÅw ¨ÃU ÁKÑÅw
whether to issue or refuse a permit with or
SeÖƒ ¨ÃU ¨<Ép TÉ[Ó Ã‹LM&
without conditions.
2/ ›?Î”c=¨< TSMŸ‰¨<” ¨<Ép "Å[Ñ

¨ÃU uðnÆ LÃ T“†¨<”U ÑÅw 2/ Where the Agency refuses to issue a permit or
c=ÁÅ`Ó KTSMŸ‰ ›pû=¨< ¨<X’@¨<” attaches any condition to the permit, it must
Ÿ’U¡”Á~ uêG<õ SeÖƒ ›Kuƒ:: serve on the applicant written notice of its
decision and the reasons for its decision.
). ¾Q´v© Sªà ðnÉ ¾T>ÁeŸK¡K< 100. Grounds for Refusal of a Public Collections
U¡”Á„‹ Permit
The Agency may refuse to permit a public
›?Î”c=¨< uT>Ÿ}K<ƒ U¡”Á„‹ ¾Q´v© collection on the following grounds:
Sªà ðnÉ K=ŸK¡M Ã‹LM&
1/ where the public collection is not going to be
1/ Q´v© Sªà¨< KuÑA ›É^Ôƒ É`Ï~
utilized for the purposes of the Charity or
¨ÃU KTIu\ ¯LT ¾T>¨<M "MJ’&
Society;
2/ any information provided by the applicant is
2/ u›SM"‡ ¾k[u¨< መ[Í Ncተ— ¨ÃU
›dd‹ ŸJ’& false or misleading;
3/ where that any of the persons who are to

3/ Q´v© Sªà¨<” ¾T>ÁŸና¨<’<ƒ c−‹
conduct the public collection do not fulfill the
u²=I ›ªÏ ›”kê ፸ ¾}Å’ÑÑ<ƒ”
requirements set forth in Article 70.
SS²—−‹ ¾TÁTEK< ŸJ’::
1)1. Q´v© Sªà ¾Scwcw ðnÉ” eKSW[´ 101. Grounds for Revocation of a Public Collections
Permit
1/ ›?Î”c=¨< uT>Ÿ}K<ƒ U¡”Á„‹ Q´v©
Sªà ¾Scwcw ðnÉ” K=c`´ Ã‹LM& 1/ Agency may revock a public collection permit
where:
G. ðnÆ Ÿ}cÖ u%EL ¾²=I ›ªÏ a) after a permission is granted, it is shown
›”kê (8 É”ÒÑ@−‹ Eንዳልተሟሉ that the requiments under Article 98
c=[ÒÑØ& have not been fulfilled;
b) the public collection has been
K. Q´v© Sªà¨< ƒ¡¡K— vMJ’ improperly administered;
S”ÑÉ Eንዲተዳደር ¾}Å[Ñ c=J”& c) the conditions set by the Agency for
granting the permit have not been
N. ðnÆ c=cØ u›?Î”c=¨< ¾}×K¨< ÑÅw complied with.
¾}×c c=J”::
2/ u²=I ›”kê ”®<e ›”kê (1) SW[ƒ 2/ Where the Agency revoke a license under Sub-
Q´v© Sªà ¾Scwcw ðnÉ c=c[´ article (1) of this Article any money or
¾}cucu¨< Ñ”²w ¨ÃU ”w[ƒ u›?Ë”c=¨< property collected may be taken by the
}ëÊ KuÔ ›É^ÑAƒ ›LT K=cØ Agency and given to charitable purposes.
Ã‹LM::
SECTION TEN
¡õM ›Yር
MISCELLANEOUS PROVISIONS
M¿ M¿ É”ÒÑ@−‹
102. Penalty
1)2. ቅጣት
1/ Any person who violates the provisions of
1/ ማንኛውም የዚህን Aዋጅ ድንጋጌዎች የጣሰ this proclamation shall be punishable in
የበጎ Aድራጎት ድርጅት ወይም ማህበር accordance with the provisions of the
ወይም ማንኛውም ሰው በወንጀል ሕግ criminal code.
ድንጋጌዎች መሰረት ይቀጣል፡፡
2/ የዚህ Aንቀጽ ንUስ Aንቀጽ (1) ቢኖርም፤ 2/ Notwithstanding subarticle (1) of this Article:
a/ any Charity or Society whose in violation

ሀ/ የዚህን Aዋጅ Aንቀጽ ፸7 በመጣስ የሂሳብ
of Article 77 fails to keep its books of
መዝገብ ያልያዘ፤ የተቀበለውን ገንዘብ፣
የገንዘቡን ምንጭና ወጭ ያልመዘገበ፤ የሂሳብ
accounts, to record money received, its
ሰነዶቹን የበጀት ዓመቱ ካበቃበት ቀን ጀምሮ source and the amount expended, to
ለAምስት ዓመታት ጠብቆ ያላቆየ የበጎ Aድ preserve any accounting records for at
ራጎት ድርጅት ወይም ማህበር ከብር ፳‫ְך‬
least five years from the end of its
financial year shall be punishable with
(ሃያ ‫ ְך‬ብ‫ )ץ‬በማያንስና ከብር ፶‫( ְך‬ሃምሳ ሺ
fine not less than birr 20,000.00 (Twenty
ብር) በማይበልጥ መቀጮ ይቀጣል፡፡
thousand birr) and not exceeding Birr
50,000.00 (fifty thousand Birr) ;
ለ. የዚህን Aዋጅ Aንቀጽ ፸8 በመጣስ ተቀባይነት
b/ any Charity or Society who in violation
ባላቸው ደረጃዎች መሰረት የተዘጋጀ
of Article 78 fails to submit to the
ዓመታዊ የሂሳብ መግለጫ ለኤጄንሲው Agency an annual statements of account
ያልላከ ወይም ገቢው ከብር ፶‫( ְך‬ሃምሳ ሺ
prepared in accordance with acceptable
ብር) በታች ሲሆን ገቢን፣ ወጪንና ሃብትን
standards; to prepare the statements of
ዝርዝር ለኤጄንሲው ያላቀረበ ወይም የሂሳብ receipts, payments and assests and send
መግለጫውንና ተያያዥ ሰነድ ለAምስት the same to the agency; to preserve any
ዓመት ጠብቆ ያላቆየ የበጎ Aድራጎት ድርጅት statements of accounts and related
ወይም ማህበር ከብር 0ሺ (አስ‫ ְך ץ‬ብ‫)ץ‬ documents for atleast five years from the
በማ ያንስና ከብር ፳‫( ְך‬ሃያ ሺ ብር) በማይ end of its financial year shall be
በልጥ መቀጮ ይቀጣል፡፡ punishable with fine not less than Birr
10,000.00 (ten thousand birr) and not
exceeding birr 20,000.00 (twenty
ሐ. የዚህን Aዋጅ Aንቀጽ ፹3 በመጣስ የበጎ thousand Birr) ;
c/ any Charity or Society who in violation
Aድራጎት ድርጅቱን ወይም የማህበሩን
of Article 83 fails to report annually or
የባንክ ሂሳብ ከሚፈለገው ዝርዝር ጋር
upon request about all its bank accounts
በየዓመቱ Eና በተጠየቀ ጊዜ ለኤጄንሲው with the necessary particulars shall be
ያላቀረበ የበጎ Aድራጎት ድርጅት ወይም punishable with fine not less than birr
ማህበር ከብር ፶‫( ְך‬ሃምሳ ሺ ብር) 50,000.00 (fifty thousand birr) and not
በማያንስና ከብር 1፻‫( ְך‬Aንድ መቶ ሺ exceeding Birr 100,000.00 (hundred
ብር) በማይበልጥ መቀጮ ይቀጣል፡፡ thousand Birr) ;
d/ any Charity or Society who in violation
መ. የዚህን Aዋጅ Aንቀጽ ፹8 በመጣስ
of Article 88 fails to allocate not less
የየበጀት ዓመት Aስተዳደራዊ ወጪውን than 70 percent of its expences in the
ከበጀቱ ፴ በመቶ በላይ ያወጣ ወይም budget year for the implementation of its
የዓላማ ማስፈጸሚያ ወጪውን ከ፸ purposes and not exceeding 30 percent
በመቶ በታች ያደረገ የበጎ Aድራጎት for its administrative activites shall be
ድርጅት ወይም ማህበር ከብር 5‫ְך‬ punishable with fine not less than Birr
(Aምስት ሺ ብር) በማያንስና ከብር 0‫ְך‬ 5,000.00 (five thousand Birr) and not
(Aስር ሺ ብር) በማይበልጥ መቀጮ exceeding birr 10,000.00 (ten thousand
ይቀጣል፡፡ Birr).
3/ Any officer, or employee of a Charity or
3/ በዚህ Aንቀጽ ንUስ Aንቀጽ (2) በተመለከ Society who participates in the criminal acts
ተው ወንጀል ተሳታፊ የሆነ ማንኛውም የበጎ stated under sub-article (2) of this Article
Aድራጎት ድርጅት ወይም ማኀበር የሥራ shall, without prejudice to the applicability of
ኃላፊ ወይም ሠራተኛ Aግባብ ባለው the relevant provisions of the Criminal Code
የወንጀል ሕግ ድንጋጌ የተመለከተው prescribing a penalty of imprisonment, be
የEስራት ቅጣት ተፈጻሚነት Eንደተጠበቀ punishable with fine not less than Birr 10,000
ሆኖ ከብር 0‫( ְך‬Aሥር ሺህ ብር) በማያንስና (ten thousand birr) and not exceeding Birr
ከብር !‫( ְך‬ሃያ ሺህ ብር) በማይበልጥ 20,000 (twenty thousand birr).
መቀጮ ይቀጣል፡፡
1)3. ¾Ñu= TeÑ— e^−‹ 103. Income Generating Activities

1/ ¾uÑA ›É^ÑAƒ É`Ïƒ ¨ÃU TIu`
Ÿ›?Ë”c=¨< uêG<õ uT>cÖ¨< ðnÉ SW 1) Charities or Societies may, upon a written
[ƒ KuÑA ›É^ÑAƒ É`Ï~ ¨ÃU TI approval of the Agency, engage in income
u\ ›vLƒ ¨ÃU }ÖnT>−‹ K=ŸóðM generating activities that are incidental to the
¾TÃ‹M Eና Ñu=¨< K¯LT¨< TeðçT>Á achievement of their purposes and the
¾T>¨<M Ÿ›LT¨< Ò` }ÁÁ»’ƒ proceeds of which shall not be distributed
ÁL†¨<” Ñu= ¾TS”Úƒ Y^−‹ among the members or beneficiaries of the
K=ÁŸ“¨<” Ã‹LM:: Charity or Society and are used to further the
purposes for which the Charity or Society
was established.
2/ Ñu= ¾T>ÁeÑ–< e^−‹” ¾T>c^ ¾uÑA
›É^ÑAƒ É`Ïƒ ¨ÃU TIu` Ñu=
¾T>ÁeÑ–< Y^−‡” u}SKŸ} ¾}K¿ 2) A Charity or a Society that undertakes income
¾H>Xw S³Ówƒ SÁ´ ›Kuƒ:: generating activities shall keep separate
books of account with respect to such
activities.
3/ ¾uÑA ›É^ÑAƒ É`Ïƒ ¨ÃU TIu`
ƒ`ñ” K›vL~ ›ŸóõKA ¨ÃU ¾}K¾ 3) Where a Charity or Society is found to have
¾H>Xw S³Ówƒ dÃ´ u=Ñ˜ ›?Ë”c=¨< distributed its profits or should it fail to keep
u²=I ›ªÏ ›”kê ፺2 Sc[ƒ ›Óvw’ƒ separate books of account, the Agency shall
ÁK¨<” Eርምጃ ÃëÇM:: take appropriate measures in accordance with
Article 92 of this Proclamation.
4/ u²=I ›ªÏ ¾}SKŸ~ƒ É”ÒÑ@−‹ uK?
4. Nothing in this Proclamation shall affect the
KA‹ QÔ‹ ”ÓÉ”' ›=”yeƒS”ƒ” Eና
requirements and procedures laid down in any
K?KA‹ ƒ`õ KTÓ–ƒ ¾T>c\ Y^−‹”
U´Ñv“ ðnÉ uT>SKŸƒ ¾}Å’ÑÑ<ƒ” other laws concerning the registration and
licensing requirements for activities related to
Seð`„‹ Eና Y’Y`¯„‹ ›Áek\U::
trade, investment or any profit making
activities.
1)4. Aቤቱታ Eና ይግባኝ 104. Claims and Appeals
1/ የ›?Î”c=¨< ዋና ዳይሬክተር በኤጀንሲው 1/ The Director General of the Agency shall

Ac^ር LÃ ተገቢውን የAስተዳደር decide over claims that have exhausted
Eርክኖች ተከትሎ ¾T>k`wKƒ” administrative stages and made to him in
ማንኛውንም Aቤቱታ }kwKA በ05 ቀን relation to the Agency’s activities within 15
¨<eØ S¨c” ›Kuƒ& days.
2/ uT”—¨<U ዋና ዳይሬክተሩ ucÖ¨< 2/ Any person aggrieved by any decision of the

¨<d’@ LÃ ቅሬታ ÁK¨< c¨< ¨<d’@¨< Director General may appeal to the Board
u}cÖ u05 k” ¨<eØ Kቦርዱ ÃÓv˜ within fifteen days from the date of the
Tp[w Ã‹LM:: x`Æ ¾T>cÖ¨< ¨<d’@ decision. The decision of the Board shall be
¾SÚ[h ÃJ“M:: final.
3/ ¾²=I ›”kê ”®<e ›”kê (2) u=•Ù
¾›=ƒÄåÁ ¾uÔ ›É^Ôƒ É`Ïƒ ¨ÃU 3/ Notwithstanding Sub-article (2) of this Article,
TIu` ux`Æ ¨<d’@ LÃ ቅሬታ "K¨< Ethiopian Charity or Society aggrieved by
ቦርዱ ¨<d’@ ucÖ 05 k” ¨<eØ the decision of the Board may appeal to the
KôÈ^M Ÿõ}— õ`É u?ƒ ÃÓv˜ Federal High Court within 15 days from the
Tp[w Ã‹LM:: date of the decision.
4/ u²=I ›”kê Sc[ƒ uÃÓv˜ H>Åƒ LÃ 4/ Any Charity or Society in the process appeal,
¾T>Ñ˜ ¾U´Ñv ¨ÃU ¾e[³ Ñ<ÇÃ ŸJ’ where it is in relation to registration or
¾T>SKŸ}¨< ›"M ¾SÚ[h ¨<d’@ Eስ cancellation shall be deemed not registered or
ከሚሰጥ Eንዳልተመዘገበ ¨ÃU Eንዳልተሰ cancelled until final decision is rendered by
ረዘ ÃqÖ^M:: the concerned authority.
105. Investigation and Prosecution of Offences

1)5. ¨”ËM” eKSS`S`“ ¡e eKTp[w
1/ u²=I ›ªÏ ¨ÃU u²=I ›ªÏ SW[ƒ 1/ Investigations and prosecution in respect of
u¨Ö< Å”x‹ ¾}Å’ÑÑ¨<” T“†¨<”U any offence under this Proclamation or any
¨”ËM u}SKŸ} ¾T>"H@É ¾U`S^ regulations made hereunder shall be
¨ÃU ¾¡e Tp[w H>Åƒ u¨”ËM Y’ conducted by organs authorized in
Y`¯ƒ QÓ ÃS^M:: accordance with the Criminal Procedure
2/ ¾²=I ›”kê ”®<e ›”kê (1) u=•Ù Code.
›?Î”c=¨< K¨”ËM ¡e ¾T>[Æ 2/ Notwithstanding sub-article (1) of this Article,
T“†¨<”U Te[Í uTÅ^Ëƒ ¡e the Agency shall collect and organize any
¾SSe[ƒ YM×” LK¨< ›"M ¾Tp[w evidence necessary for criminal prosecution
ግዴታ ›Kuƒ:: and submit the same to the appropriate
authority.
1)6 SªNÉ 106. Merger
1/ G<Kƒ ¨ÃU Ÿ²=Á uLÃ ¾J’< ¾uÑA ›É^ÑAƒ 1/ Two or more Charities or Societies may merge
É`Ï„‹ ¨ÃU TQu^ƒ ›Óvw’ƒ vL†¨<
QÑA‹“ uS}ÇÅ]Á Å”v†¨< SW[ƒ u›Ç=e
into one under a new name or under the name
eU ¨ÃU ŸT>ªHÆƒ u›”Æ ¾uÑA ›É^ÑAƒ of one of the former Charity or Society in
É`Ïƒ ¨ÃU TQu` eU K=ªNÆ Ã‹LK<:: accordance with relevant laws and in
¨<IÅ~ c=ðçU ¾kÉV ¾uÑA ›É^ÑAƒ accordance with their rules. The rights and
É`Ï„‹ ¨ÃU TQu^ƒ Swƒ“ ግዴታ ¨Å obligations of the former Charities or
}ªHÅ¨< É`Ïƒ Ã}LKóM:: Societies shall be transferred to the newly
formed organization.
2/ ¾}ªHÅ¨< ›Ç=e ¾uÑA ›É^ÑAƒ É`Ïƒ
¨ÃU TQu` u²=I ›ªÏ SW[ƒ 2/ The newly established Charity or Society shall
SS´Ñw ›Kuƒ:: be registered anew in accordance with this
1)7. SŸóðM Proclamation.
107. Division
1/ ¾uÑA ›É^ÑAƒ É`Ïƒ ¨ÃU TQu` 1/ A Charity or Society may be divided into two
መተዳደርያ ደንቡ ¾T>ðpÉ ŸJ’ Eና or more organizations where its rules allow
›Óvw’ƒ ÁK¨< ›"M ŸðkÅ uQÓ and its competent organ so determines.
Sc[ƒ K=ŸóðM Ã‹LM::
2/ Unless determined otherwise by the competent
2/ ¾}ከóðለው ¾uÑA ›É^ÑAƒ É`Ïት ¨ÃU
organ of the original Charity or Society the
TQuር ስልጣን ያለው Aካል ተቃራኒ ውሳኔ
Charities or Societies that result from the
Eስካልሰጠ ድረስ የተከፈለው የበጎ Aድራጎት
division shall bear the obligations and utilize
ድርጅት ወይም ማህበር ¾kÉV ¾uÔ
›É^Ôƒ É`Ïƒ ¨ÃU TIu` LKuƒ the rights jointly.
ግዴታ“ Swት Eኩል ተካፋይ ነ¨<::
3/ ¾kÉV¨< ¾uÑA ›É^ÑAƒ É`Ïƒ 3/ The existence of the former Charity or Society
¨ÃU TQu` QM¨<“ ¾T>Áun¨< shall cease at the time when the certificates
K›Ç=f‡ ¾uÑA ›É^ÑAƒ É`Ï„‹ of license and registration are issued to the
¨ÃU TQu^ƒ ¾U´Ñvና ፈቃድ new Charities or Societies and division of
¾Ue¡` ¨[kƒ c=cØ“ ¾”w[ƒ property is completed.
¡õõM c=Å[Ó ’¨<::
4/ uG<K<U ›Ç=f‡ ¾uÑA ›É^ÑAƒ 4/ The Agency may allow one of the new
É`Ï„‹ ¨ÃU TQu^ƒ eUU’ƒ Charities or Societies to retain the name of
Ÿ’c< ›”Æ ¾kÉV¨<” ¾uÑA ›É^ÑAƒ the previous Charity or Society where the
É`Ïƒ ¨ÃU TQu` eU Ãµ retention of such name is agreed upon by all
Eንዲቆይ ›?Ë”c=¨< K=ðpÉ Ã‹LM: the new Charities or Societies.
1)8. ስለ መቀየር/መለወጥ 108. Conversion
1/ በዚህ Aዋጅ Aንቀፅ (5 የተደነገገው 1/ Without preiudice to Article 95 of this

Eንደተጠበቀ ሆኖ ማንኛውም የበጐ Proclamation any Charity may be converted
Aድራጐት ድርጅት በመተ ዳደሪያ ደንቡ into any of the types of charities listed under
መሰረት በድርጅቱ የበላይ Aካል ውሣኔ sub articles (2), (3) and (4) of Article 2 of this
በዚህ Aዋጅ Aንቀጽ 2 ንUስ Aንቀጽ (2)፣ proclamation and be registered with the
Agency where its competent organ so decides
(3) ወይም (4) ከተጠቀሱት የበጐ
in accordance with its rules.
Aድራጐት ድርጅቶች ወደ Aንዱ ሊቀየርና
በኤጄንሲው ሊመዘገብ ይችላል፡፡ 2/ Any Society may be converted into one of the
forms of charities under this proclamation
2/ ማንኛውም ማህበር በዚህ Aዋጅ Eና and be registered with the Agency where its
በመተዳደሪያ ደንቡ መሰረት በዚህ Aዋጅ competent organ so decides in accordance
ከተጠቀሱት የበጎ Aድራጎት ድርጅቶች with its rules.
ዓይነት ወደ Aንዱ ሊቀየርና በኤጀንሲው
ሊመዘገብ ይችላል፡፡
109. Power to Enact Regulations
1)9 Å”w ¾T¨<×ƒ YM×”
The Council of Ministers may enact regulations
¾T>’>eƒa‹ U¡` u?ƒ ÃI” ›ªÏ KTe
necessary to give effect to this Proclamation
ðçU ¾T>ÁeðMÑ< Å”x‹” K=Á¨× Ã‹LM::
1)0. }ðéT>’ƒ eKTÃ•^†¨< QÔ‹ 110. Inapplicable Laws
Any law, regulation, directive and customary

ይህን ›ªÏ ¾T>n[” T”—¨’ƒ no effect.
›Ã•ረውም::
111. Transitional Provisions
1)01. ¾SgÒÑ]Á É”ÒÑ@−‹
1/ ÃI ›ªÏ ŸS¨<×~ uòƒ kÉV u’u[¨< 1/ Any right or duty arising under any provision
QÓ ¾}Ñ– Swƒ“ ÓÈ ÃI” ›ªÏ of the repealed laws shall continue unless it
Eስካልተቃረነ É[e ÃkØLM:: contravenes this Proclamation.
2/ ቀደም ሲል የተመዘገቡ ማንኛውም የበጎ 2/ All Charities and Societies previously

Aድራጎት ድርጅቶች Eና ማህበራት ይህ Aዋጅ registered shall re-register within one year of
ከጸናበት ቀን ËUa u›”É ¯Sƒ Ñ>²? ¨<eØ the coming into effect of this Proclamation.
Eንደገና SS´Ñw ›Kባቸው::
112. Effective Date
1)02. ›ªÌ ¾T>ç“uƒ Ñ>ዜ
ይֱ አዋጅ በፌዴ‫ ָף‬ነጋ‫ ُע‬ጋዜጣ ٍُ‫ז‬ This Proclamation shall enter into force up on the
ከወጣበُ ‫שׂ‬ን ጀ‫ צו‬የፀና ይֲናָ፡፡ date of publication in the Federal Negarit Gazeta.
Done at Addis Ababa, this 13th day of February, 2009

አዲስ አበ‫ וֹ‬የካٌُ 6 ‫שׂ‬ን 2‫ְך‬1
‫ְך‬1 ዓ.‫ו‬
GR¥ wLdgþ×RgþS GIRMA WOLDEGIORGIS
yxþT×eÃ ØÁ‰§êE ÄþäK‰sþÃêE PRESIDENT OF THE FEDERAL

¶pBlþK PÊzþÄNT DEMOCRATIC REPUBLIC OF ETHIOPIA
gA ØÁ‰L ነU¶T Uz¤È qÜ_R @5 የካቲት 6 qN 2ሺ1 ›.M Federal Negarit Gazeta No. 25 13th February, 2009 …. page 4567

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yxþT×eÃ ØÁ‰§êE ÄþäK‰sþÃêE ¶pBlþK

ØÁ‰L nU¶T Uz¤È

bxþT×eÃ ØÁ‰§êE ÄþäK‰sþÃêE ¶pBlþK 15th Year No.25

xêJ qÜ_R 6)!1/2‫ְך‬1 ›.M Proclamation No. 621/2009

›ªÏ lØ` 6)!1/2‫ְך‬1 PROCLAMATION NO. 621/2009.

¾uÑA›É^ÑAƒ É`Ï„‹“ TQu^ƒን PROCLAMATION TO PROVIDE

u›=ƒÄåÁ ôÈ^L© ÈV¡^c=Á© ]øwK=¡

ÃNÇ êU nU¶T Uz¤È ±.œ.q.Ü *¹þ1

2/ “¾›=ƒÄåÁ ¾uÔ ›É^Ôƒ É`Ïƒ” ¨ÃU 2/ "Ethiopian Charities" or “Ethiopian Societies"

3/ “የIትጵያ ነዋሪዎች የበጎ Aድራጎት ድርጅት”

5/ “Mass-Based Societies” shall include

6/ &T>’>e‚`& Eና &T>’>eƒ`& TKƒ Eንደ

7. &¾Y^ S]& TKƒ Oዲተርን ሳያካትት ¾uጎ

9/ “¾Y^ ቦታ” TKƒ ¾›”É c¨< W’Ê‹“

04/ “Aስተዳደራዊ ወጪ” ማለት ለደመወዝ፣

06/ “የሃይማኖት ድርጅት” ማለት የAንድ ሃይ

N/ u›Ç=e ›uv ¨ÃU uÉ_Çª Ÿ}T

2/ ›?Ë”c=¨< }Ö]’~ KT>’>e‚\ ÃJ“M::

G/ u²=I ›ªÏ SW[ƒ KuÑA ›É^ÑAƒ

N/ ከሥልጣንና ተግባሩ Ò` Ó”–<’ƒ ÁL†

c/ KU´Ñv“ ðnÉ ØÁo ¾T>Ák`u<

g/ u›ªÏ lØ` 3)"4/09)(5 (Eንደተሻ h) without prejudice to the provisions of

2/ Notwithstanding sub-article 1(h) of this Article,

7. ¾›?Ë”c=¨< ›sU 7. Organization of the Agency

2/ uS”ÓYƒ ¾T>jU ª“ ÇÃ_¡}`' Eና 2/ A Director General to be appointed by the

8. ¾x`Æ ›vLት 8. Members of the Board

1/ Ÿ²=I ›ªÏ ›ðéçU Ò` }ÁÃዞ የT>’c<

2/ ¾uÑA ›É^ÑAƒ É`Ï„‹ Eና TIu^ƒ 2/ gives solutions to problems that arise in

0. ¾x`Æ ewcv 10. Meetings of the Board

4/ ¾²=I ›”kê É”ÒÑ@−‹ Eንደተጠበቁ 4/ Without prejudice to the provisions of this

02. uËƒ 12. Budget

The budget of the Agency shall be allocated by

03. ¾H>dw S³Ówƒ 13. Books of Account

04. ƒ`ÕT@ 14. Definition

1/ “¾uÑA ›É^ÑAƒ É`Ïƒ” TKƒ KuÑA 1) “A Charity” means an institution, which is

K/ ¾Iኮኖሚና ማህበራዊ Eድገት Eና b) the advancement of the economy and social

N/ የEንስሳት ÅQ”’ƒ” Teóóƒ& c) the advancement of animal welfare;

S/ ƒUI`ƒ” Teóóƒ& d) the advancement of education;

W/ Ö?”’ƒ” ¨ÃU QÃ¨ƒ TÇ”” e) the advancement of health or the saving

[/ Øuw”' vQM”' p`e” ¨ÃU f) the advancement of the arts, culture,

c/ ›T}` eþ`ƒ”“ ¾¨×„‹” g) the advancement of amateur sport and

u/ ¾cw›©“ Ç=V¡^c=Á© Sw„‹ j) the advancement of human and

m) the promotion of conflict resolution or

–/ K?KA‹ ›?Ë”c=¨< uT>Á¨×¨< o) any other purposes as may be prescribed

KÓKcx‹ ¨ÃU KÉ`Ï„‹ የሚያ

1/ ¾uÑA ›É^ÑAƒ É`Ïƒ' 1/ A Charity may be formed as:

17. Application for Registration

4/ u²=I ›”kê SW[ƒ U´Ñv ¾SÖ¾p

09. የዘለቄታ uÔ ›É^Ôƒ É`Ï„‹ ›Å[ÍËƒ 19. Structure of Charitable Endowments

Any Charitable Endowment shall be organized

፳. ¾Y^ ›S^` x`É Ø”p` 20. Composition of the Board of Management

The Board of Management shall have the

፳3. Kx`Æ ›vLƒ ¾T>ðìS< ¡õÁ−‹ 23. Remuneration of Board Members

የዘለቄታ uÔ ›É^Ôƒ É`Ïƒ Y^ ›eŸ=ÁÏ' The manager of the Endowment shall:

፳7. ¾uÑA ›É^ÑAƒ }sU

2/ የዘለቄታ uÔ ›É^Ôƒ É`Ïƒ” ›Å[ÍËƒ 2/ The Provisions of this Proclamation relating

3/ Notwithstanding sub-article (2) of this Article,

፳8. ¾›vLƒ ሃላፊነቶች Eና ግዴታዎች 28. Duties and Responsibilities of Members

፴. ƒ`ÕT@ 30. Definition

1/ ¾›Å^ uÑA ›É^ÑAƒ É`Ïƒ በስጦታ 1/ A Charitable Trust may be constituted by a

2/ u²=I ›”kê ”®<e ›”kê (1) ¾}Ökc¨<

2/ LM}¨c’ Ñ>²? ¾}ssS ¾›Å^ uÔ ›É 2/ Where a Charitable Trust is constituted for an

3/ u²=I ›”kê ”®<e ›”kê (1) ¾}Å’ÑÑ¨<

፵2. ¾›Å^ Övm−‹ ላፊነት 42. Liability of Trustees

1/ ŸuÔ ›É^Ôƒ ¢T>‚¨< ”penc? 1/ The members or officers of a Charity