Any NGO duly approved under the conditions laid down by law in Cameroon benefits from a separate legal personality from its members. This legal personality permits the NGO to:
– Sue and be sued;
– Manage and dispose of sums derived from membership fees;
– Acquire for valuable consideration and own the premises intended for its administration and members’ meetings, as well as the buildings strictly necessary for the achievement of its objectives;
– Receive donations and bequests of any kind, as well as financial contributions from national or international organizations, within the framework of its activities, subject to the authorization of the Minister in charge of Territorial Administration for real estate donations and bequests;
– Receive subsidies from legal entities under public law; in this case, the Commission must ensure that these subsidies are used properly;
– Obtain remuneration for its services;
– Recruit and remunerate personnel strictly necessary for the accomplishment of its missions.
The recruitment and management of the staff referred to above, as well as the tax regime applicable to wages and salary accessories paid to staff, comply with current legislation and regulations.
TAX STATUS OF AN NGO REGISTERED IN CAMEROON
Duly authorized NGOs benefit from tax and registration duty exemptions, in accordance with the General Tax Code and the Registration Code.
They are also exempt from Value Added Tax, in accordance with current legislation.
The tax and customs regime applicable to NGOs is specified, where necessary, by the Finance Act.
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