Setting up an NGO in Cameroon
The establishment and functioning of Non-governmental Organizations (NGOs) in Cameroon are regulated by Law No. 99/014 of 22nd of December 1999 regulating the organization of non-governmental organizations.
Going by this law, we are going to look into the general provisions relating to the establishment of NGOs in Cameroon, the key issues relating to its certification, issues relating to its organization, functioning and management, its termination/dissolution.
Chapter I – General Provisions Relating to the Establishment of Non-Governmental Organizations in Cameroon
An NGO in Cameroon is defined by the law as a “declared association or an authorized foreign association which has been certified by the administration, and having as its prime objectives, the participation in the execution of missions of general interest.”
The phrase “missions of general interest” is described to include:
- Legal
- Economic
- Social
- Cultural
- Sanitation
- Sports
- Education
- Humanitarian
- Promotion of Human Rights
From the definition, it is evident that before existing as an NGO, it must first of all exist as an Association.
The Law provides that in order to create and NGO in Cameroon, an Association must have been validly created and operating for a minimum of three (03) years before being eligible to apply for certification as an NGO.
It would therefore be important to understand what an association is, how it can be created, the rights and responsibilities that come with an Association and the dissolution of the Association
The Definition of an Association in Cameroon
The legal framework that governs Associations in Cameroon is Law No. 90/053 of 19th of December 1990
The Law defines an Association as an agreement of convention or a body set up by persons who pool their knowledge and resources together for the achievement of a goal other than that of making and sharing profits.
The objectives of an Association must be legal and constitutional.
All Associations created are under two regimes viz:
- The regime of Declaration
- The regime of Authorization
Associations which fall under the regime of Authorization are either religious associations or foreign associations.
Every other association fall under the regime of Declaration
Our focus shall be on the regime of Declaration
The Creation of an Association under the Regime of Declaration
Creation by Declaration means the founders of the Association to be formed shall make a declaration to the Senior Divisional Officer (SDO) of the Division where the association shall have its headquarters
The declaration is accompanied by two (02) copies of the Statutes of the association to acquire a legal personality
The association is deemed to be declared after it is filed and a receipt of filing issued; where there is no opposition made by the SDO after two (02) months of the filing
The Functioning and Operation of Associations
The administration of the Association shall be organized in accordance with the Statutes of the Association as well as in accordance with the Law in force
The Rights of an Association
Associations shall have the following rights:
- The right to sue
- The right to raise funds through contributions by members
- The right to manage and dispose of the sums of money gotten from the contributions of members
- To acquire a premise for its administration and for the holding of meetings of its members and any other buildings necessary for the achievement of its purposes
The Dissolution of Associations
Associations can be dissolved in the following ways:
- At the will of the members in accordance with the Statutes
- By a court decision upon the suggestion of the Public Prosecutor
- Upon application made by any interested party
- By the Minister of Territorial Administration
The Association may be suspended by the Minister of Territorial Administration where its activities are seen to disturb public order
Appeals against the dissolution of an Association are made to the Administrative Court
Legal proceedings pending against the officials of a dissolved association may still be brought, notwithstanding that the Association has been dissolved
Chapter II – The Certification of Non-Governmental Organizations
As seen earlier, for an NGO to be certified, then it should already have been a regularly declared association which has been in operation for a minimum period of three (03) years in domains of legal, economic, social, cultural, sanatory, sports, education, humanitarian, environmental or the promotion of human rights.
Requirement for Certification
The documents required for certification shall be:
- A stamped (fiscal stamp) application
- A copy of the receipt of the declaration of the association
- An evaluation report on the activities of the association, indicating what activities the association has carried out in at least three (03) years as well as its program of activities
- Holding of an extra-ordinary constitutive general meeting of the members of the NGO, with a report of the meeting prepared and provided
- Four (04) copies of the Statute of the NGO
- The name, objectives and head office of the NGO; as well as the names, professions and residence of those charged with the administration of the NGO
The application is filed at the office of the Governor of the region where the head office of the NGO shall be located
The depositor is provided with a discharge of the deposition of the document
The governor shall transmit the file to a technical commission within a maximum of fifteen (15) days
The Commission shall have a maximum of thirty (30) days from the date of reception from the governor to transmit their opinion to the minister of territorial administration (MINAT)
The certification of the NGO is accorded by the MINAT
The MINAT has a maximum of seventy-five (75) days from the date of the transmission of the file to him to make a decision on its certification. Where this time prescription lapses and the minister does not communicate any reject and reasons for the reject to the founder of the NGO, then it is deemed accorded
Once the NGO officially obtains its certification, then it obtains judicial personality – it can own and dispose of property and can sue and be sued in its name, separate from that of its members
The certification is granted for a duration of five (05) years renewable
Chapter III – The Organization and functioning/management of NGOs
The organization and functioning are determined by the statutes of the NGO as well as the law in force
The statute shall indicate the following:
- The mode of appointment, the mandate, qualification/attributes and responsibility of the manager
- Financial resources as well as the rule that such resources shall be exclusively meant for the activities of the NGO
- The accountability and interior audits of accounts
- The adoption of annual reports of activities and annual plan of action
- The external audit and control of accounts by the private and public services
- The opening of an account in a bank or a microfinance institution which has been accredited by the minister of finance
All of the acts relating to the certification, modification of the statutes or the address of the head office in Cameroon must be published in an official legal journal or News Paper
Notice of all administrative changes in the NGO must be given to the MINAT within two (02) months
The NGO shall prepare a yearly financial statement indicating their total income and expenditure
An annual financial report and annual report of activities shall be transmitted to the MINAT within a maximum of sixty (60) days from the preparation
Rights of the NGO
All NGOs can:
- Sue
- Manage and have at its disposal, financial contributions made by its members
- Own a premise for its administration and for the holding of meetings of members as well as buildings necessary for the accomplishment of its objectives
- Receive donations of all sorts as well as the national and international financing of its activities; however, such donations and the donations of an estate must be authorized by the MINAT
- Receive subventions from moral persons of public law
- Obtain payments for the services
All NGOs are exonerated from taxes
The customs and excise duties for NGOs are regulated by the provisions for the regulation of custom duties for NGOs
Chapter IV – Dissolution of NGO
The NGO can be dissolved:
- At the will of the members
- By a court decision
- By the Minister of Territorial Administration
Conclusively therefore, it is seen that in or present case, we shall have to go by way of first of all establishing as association by declaration, function as such association for at least three (03) years, then proceed to apply for the certification as an NGO.