The Non-Governmental organizations in Tanzania are governed by the Non-Governmental Organizations Act, No.24, 2002 (as amended). The Non-governmental organization can be registered in four main categories namely, District level, Regional level, National Level and International level.

Documents Required for Registration

An application for registration shall be submitted by one or more person being founder members which shall be in a Filled NGO Form No.1 attached with 3 Stamp Duty and the application shall be accompanied by a copy of the constitution of the Non-Governmental Organization (3 bound Copies), Minutes containing full names and signature of founder members, Personal particulars of office bearer (Chairman, Secretary and Treasurer), Address and physical location of the head office of the Non-Governmental Organization, Recommendation letter from District/Regional Assistant Registrars, Any other particulars or information as may be required by the Registrar.

Upon registration the Registrar shall issue the Certificate of Registration that shall contain the names and address, area of operation of the NGO as well as terms and conditions in respect of which a certificate is issued.

Saving and Credit Cooperative Societies (SACCOS) is one the microfinance service provider falling under Tier 3 established and regulated under the Cooperative Societies Act, The Microfinance Act, 2018 and its Regulations as well as the Microfinance( Delegation of Powers and Functions) (Tier3) Notice GN No. 887 of 2020. People who are voluntarily wishing to establish SACCOS in Tanzania must first obtain license. SACCOS are issued with license in either category A or B which differ by factors such as business activities and minimum capital requirement.

Requirement for Obtaining License

The license application of the SACCOS shall be submitted to the office of the Registrar of the Cooperative Societies in respective Region through the Tanzania Cooperative Development Commission (TCDC). The application shall be accompanied by certified copy of the current by-laws of the SACCOS, a copy of constitution of the SACCOS, certified copy of registration certificate issued by the Commission, full names and addresses of the board members, supervisory committee members and officers of the SACCOS, curriculum vitae and certified copies of academic and professional certificates for board members and senior officers, copy of the lending policy, copy of the Tanzania national identity card, voters registration card, passport or any other identity acceptable by the Bank or Delegated Authority for each board member and senior officer, two passport size photographs of board members and senior officers, evidence of adequate safekeeping facilities and security for cash in the business premises, resolution of the general meeting to apply for a license, proof that the SACCOS has employed or has contracted an internal auditor responsible for monitoring, among other duties, the correct and effective implementation of the internal control system; and, proof that the SACCOS has a Management Information System.

A company can come to an end through the process recognized as winding up which is regulated under the Companies Act No 12 of 2002 as amended. There are two modes of winding up of the company namely; winding up by the court (compulsory winding up) and voluntary winding up of the company. A company can either be voluntarily wound up by the members or creditors.

The companies Act under section 333 provides for circumstances in which a company can be voluntarily wound up including expiration of the period fixed by the articles or occurrence of the event which the articles provide for expiration upon its occurrence followed by a resolution for voluntary winding up, Passing of a resolution that the company be wound up voluntarily as well as Passing of a special resolution to the effect that the company, by reason of its liabilities, cannot continue its business and that it is advisable to wind it up.

The company can be wound up by the court in the circumstances where the company has by special resolution resolved to be wound up by court, where a company has not commence its business within a year from its incorporation or suspend its business for whole year, where a number of members fall below two and where the company is unable to pay its debt.

Trust refers to an arrangement made by the owner of the property to transfer legal ownership of that property to a third party known as trustee who will be responsible for management and control of trust property for the benefit of the intended beneficiaries of the owner. Trusts are regulated by the Trust Incorporation Act, Cap 318 and Registration Insolvency and Trusteeship Agency (RITA).

Procedures of incorporating Trust

The process commences with the submission of an application to the Administrator General seeking incorporation as a body corporate. This involves completing application form number (TI.1), paying prescribed fees and application to be accompanied by copy of the Constitution and the rules of the body or association, Trustees’ particulars including the Curriculum Vitae and passport size of intended trustee(s) together with Identity Cards for each trustee(s) and recommendation letter from the Ward Executive Officer, District Commissioner Officer and the Local Government in which the intended body corporate has its offices.

The Administrator General may require furnishing of an oath or any other document that will stand as evidence for verification of the statements and particulars in the application. Thereafter, upon satisfaction that the application has met the set out conditions, the Administrator General shall grant the applicanion and issue certificate of registration to the applicant.