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ØÁ‰L nU¶T Uz¤È
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OF THE FEDERAL DEMOCRATIC REPUBLIC OF ETHIOPIA

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አዋጅ ………
ገጽ 4¹þ 5)@1

CONTENTS

Proclamation No. 621/2009

Charities and Societies Pr oclamation ………..Page 4521

›ªÏ lØ` 6)!1/2 ךְ 1
¾uÑA›É^ÑAƒ É`Ï„‹“ TQu^ƒ ን

ለመመዝገብና ለማስተዳደር የወጣ Aዋጅ

በIትዮጵያ ፌዴራላዊ ዲሞክራሲያዊ ሪፐብሊክ
ሕገመንግሥት የተረጋገጠውን የዜጎች የመደራጀት
መብት ተግባራዊ ለማድረግ የሚያስችል ሕግ
ማውጣት Aስፈላጊ ሆኖ በመገኘቱ፤

¾uÑA ›É^ÑAƒ É`Ï„‹“ TIu^ƒ u›=ƒÄ
åÁ Q´x‹ G<K”}“© Eድገት ¨<eØ ÁL†¨<” T>“
KSÅÑõ“ KTdKØ ¾}TEL ¾QÓ T°kõ T¨<׃ ›eðLÑ> J• uSÑ–~ ፤

u›=ƒÄåÁ ôÈ^L© ÈV¡^c=Á© ]øwK=¡
QÑS”ÓYƒ ›”kê ፶5 (1 ) SW[ƒ ¾T>Ÿ}K¨<
ታውጇል ::
¡õM ›”É

ÖpLL

1 . ›ß` ርEስ

ÃI ›ªÏ & ¾uÑA ›É^ÑAƒ É`Ï„‹“ TQ
u^ƒ ›ªÏ lØ` 6)!1/2 ךְ 1& }wKA K=Öke
ËLM::

PROCLAMATION NO. 621/2009.
PROCLAMATION TO PROVIDE
FOR THE REGISTRATION AND
REGULATION OF CHARITIES AND SOCIETIES

WHEREAS, it is found necessary to enact a law in
order to ensure the realization of citizens’ right to
association enshrined in the Constitution of the Federal
Democratic Republic of Ethiopia;

WHEREAS, it is found essential to promulgate a law
to aid and facilitate the role of Charities and Societies
in the overall development of Ethiopian peoples;

NOW, THEREFORE , in accordance with Article
55(1) of the Constitution of the Federal Democratic
Republic of Ethiopia, it is hereby proclaimed as
follows:

SECTION ONE

GENERAL

1. Short Title

This Proclamation may be cited as the “Charities
and Societies Proclamation No.621/2009.”

አםףአוስـኛ ዓאُ qÜ_R @5
አዲስ አበוֹ የካٌُ 6 qN 2ךְ 1 ዓ .ו 15th Year No.25
ADDIS ABABA 13 th February, 2009
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gA ØÁ‰L ነU¶T Uz¤È qÜ_R @5 የካቲት 6 qN 2ሺ1 ›.M Federal Negarit Gazeta No. 25 13 th February, 2009 …. page

4522

2. ƒ`ÕT@

u²=I ›ªÏ ¨<eØ ¾nK< ›Ñvw K?L ƒ`ÑÁcØ “MJ’ ue}k`&

1 / “ ¾u˃ ¯Sƒ” TKƒ u›=ƒÄåÁ ›q×Ö`
ŸNUK? 1 EeŸ c’@ ፴ ¨ÃU uÓ]ÑA] Á” ›q×Ö` ŸË”ª] 1 Eስከ Ç=c?Uu`
“1 ÁK¨< ጊዜ ’¨<&

2/ “ ¾›=ƒÄåÁ ¾uÔ ›É^Ôƒ É`σ” ¨ÃU
“ የ ›=ƒÄåÁ TIu` ” TKƒ u›=ƒÄåÁ
QÓ Sc[ƒ ¾}Sc[}’ G<K ›=ƒÄåÁ¨<Á” ¾J’<‘ ¾Ñu= U” ጩ Ÿ›=ƒ
ÄåÁ ¾J’ና ›=ƒÄåÁ¨<Á” S<K< uS<K< ¾T>q×Öƒ ’¨< ፡፡ ነገር ግን የገቢያቸውን
ከ0 በመቶ የማይበልጥ ከውጭ ምንጭ የሚ
ገኝ ገቢ የሚጠቀሙ ከሆነ የIትዮጵያ በጎ
A ድራጎት ድርጅት ወይም ማህበር ሆነው
ሊቆጠሩ ይችላሉ፤

3/ “የIትጵያ ነዋሪዎች የበጎ Aድራጎት ድርጅት”
ወይም “የ I ትዮጵያ ነዋሪዎች ማህበር ”
ማለት ሁሉም Aባላ
ቱ በI ትዮጵያ ነዋ
ሪ
የሆኑ፣ ከ0 በመቶ በላይ ከውጭ ምንጭ
የሚገኝ ገቢ የሚጠቀም Eና በ Iትዮጵያ ሕግ
መሰረት የተቋቋመ የበጎ A ድራጎት ድርጅት
ወይም ማህበር ነው፤

4 /
“¾¨<ß ¾uÑA ›É^ÑAƒ É`σ ” TKƒ
u¨<ß QÓ Sc[ƒ ¾ ተssS ¨ÃU
¾¨<ß ²?Ô‹ u›vM’ƒ ÁK<uƒ ¨ÃU
Ÿ¨<ß ምንጭ የሚገኝ ገቢ የሚጠቀም
¨ÃU ¾¨<ß ²?Ô‹ ¾T>q×Öƒ ¾uÔ
›É^Ôƒ É`σ ነው፤

5 / ”w²<H” TIu^ƒ ” TKƒ ¾S<Á TIu^ ƒ”’ ¾c?„‹ TIu^ƒ”’ ¾¨×ƒ TIu^ ƒ”“ K?KA‹ }Sddà ¾›=ƒÄåÁ TIu^ ƒ” ያካትታል :: 6/ & T>’>e‚` & Eና &T>’>eƒ` & TKƒ Eንደ
ቅደምተከተላቸው ¾›=ƒÄåÁ ôÈ^L©
Ç=V¡^c=Á© ]øwK=¡ ¾õƒQ T>’>e‚`
Eና T>’>eƒ` ’¨<& 7 . & ¾Y^ S] & TKƒ Oዲተርን ሳያካትት ¾uጎ ›É^ጎ ƒ É`Ï~” ¨ÃU ¾T ህu” የE ለት ተ Eለት ›e}ÇÅ` u›ÖnLà ¾T>q×
Ö` Eና ¾T>S^ c¨< ’¨<&

8/
“c¨<” TKƒ T“†¨ ¨ÃU QÒ© c¨<’ƒ ÁK¨< ›”M ’¨<&

2. Definition

In this Proclamation, unless the context requires
otherwise ፡

1/ “Budget Year” shall mean the period from Hamle 1 to Sene 30 (E.C) or from 1
st January
to 31 st of December (G.C);

2/ “Ethiopian Charities” or “Ethiopian Societies” shall mean those Charities or Societies that
are formed under the laws of Ethiopia, all of
whose members are Ethiopians, generate
income from Ethiopia and wholly controlled
by Ethiopians. However, they may be
deemed as Ethiopian Charities or Ethiopin
Societies if they use not more than ten
percent of their funds which is received from
foreign sources;

3/ “Ethiopian Residents Charities” or “Ethiopian Residents Societies” shall mean
those Charities or Societies that are formed
under the laws of Ethiopia and which consist
of members who reside in Ethiopia and who
receive more than 10% of their funds from
foreign sources;

4/ “Foreign Charities” shall mean those Charities that are formed under the laws of foreign
countries or which consist of members who
are foreign nationals or are controlled by
foreign nationals or receive funds from
foreign sources;

5/ “Mass-Based Societies” shall include professional associations, women’s
associations, youth associations and other
similar Ethiopian societies
;

6/ “Ministry” and “Minister” shall respectively mean the Ministry and Mi nister of Justice of
the Federal Democratic Republic of Ethiopia;

7/ “Officer” shall mean a person who has the general control and management of the day to
day administration of a Charity or Society
and shall not include an auditor;
8/ “Person” shall mean any physical or juridical person;
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9/ “¾Y^ ቦታ” TKƒ ¾›”É c¨< W’Ê‹“ ¾H>Xw S³Ówƒ ¾T>kSÖ<uƒ ¨ÃU
›”É c¨< Y^¨<” ¾T>Á”H>Éuƒ ቦታ
’¨<& 0/ “Q´v© Sªà ” TKƒ uQ´v© ¨ÃU uY^ ¨ÃU uS•]Á ቦታዎች uSH@É ¾T>Ñ–¨<” Ñu= KuÑA ›É^ÑAƒ }Óva‹ Eንዲያውለው ÑMë Ñ”²w ¨ÃU K?L ”w[ƒ uªÒ ¨ÃU u’é KTcvcw ¾T>Å[Ó Ø] TKƒ c=J” ለGÃT•ƒ
¨ÃU Kkw` ›ÑMÓKAƒ uªK S_ƒ
ወይም ሕንፃ ወይም Aጠገባቸው ባለ
መሬት ላይ የሚደረግ ጥሪን Aያጠቃ
ልልም፤

01/
&S}ÇÅ]Á Å”w & TKƒ ¾uÔ ›É^Ôƒ
É`Ï~ ¨ÃU Tህ u ¾}ssSv†¬”
¨ÃU K=Á^Udž¨< ¾T>‹K< ¯LT− ‹ ¨ÃU Gw~” uY^ Là ¾T>Á¨<Mv
†¨< መንገዶችን’ ¾›vM’ƒ “ ¾›S ^` x −‹” KTÓ–ƒ ¾T>Ául SS
ዘ— −‹”’ ¾›S^` x ug<Sƒ ¨ÃU uU`Ý ¾T>cØuƒ S”ÑÉ& ¾uጎ ›É
^ ጎƒ É`Ï~ ¨ÃU Tህ u ¾T>}ÇÅ
`uƒ ”Ç=GhhK<uƒ S”ÑÉ“ ሁኔታን ÁÖnM LM& 02 / “¾²`õ ›e}ÇÇ] ” TKƒ u²=I ›ªÏ ›”kê ፷6 ¾}c¾S ¾ôÈ^M ›eðéT>
SY]Á u?ƒ ’¨<& 03 / ” ክልል ” ማለት በ Iትዮጵያ ፌዴራላዊ ዲሞ ክራስያዊ ሪፐብሊክ ሕገ -መንግስት Aንቀጽ ፵ 7 የተመለከተው የIትዮጵያ ፌዴራላዊ ዲሞክራሲያዊ ሪፐብሊክ Aባል የሆነ ክልል ነው፤ 04/ “ Aስተዳደራዊ ወጪ” ማለት ለደመወዝ፣ ለ A በል፣ ለጥቅማ ጥቅም፣ ለEቃዎችና ለ A ገልግሎቶች ግዥ፣ ለጉዞ Eና ለመስተ ንግ ዶ የሚወ ጡ ለበጎ Aድራጎት ድርጅቱ ወይም ለማህበሩ Aስተዳደራዊ ሥራዎች A ስፈላጊ የሆነ ወጪ ነው፡፡ 05/ “ ከውጭ ምንጭ የሚገኝ ገቢ ” ማለት ከውጭ Aገር የሚደረግ የማንኛውም Eቃ ወይም ገንዘብ ወይም ዋስትና ስጦታ፣ ክፍያ ወይም ማስተላለፍ ነው፡፡ የውጭ ምንጭ ማንኛውንም የውጭ Aገር መንግ ሥት፣ ኤጄንሲ ወይም ካምፓኒ፤ ዓለም A ቀፍ ኤጄንሲ ወይም ማንኛውንም በው ጭ A ገር ያለ ሰው ያካትታል፡፡ 9/ “Place of Work” shall mean the place where a person’s records and books of account are kept or the place where a person conducts work; 10/ “Public Collection” shall mean an appeal in any public place or by means of visits to places of work or residence; for money or other property whether for consideration or otherwise and which is made in association with a representation that the whole or any part of its proceeds is to be applied for charitable purposes and shall not include appeal made on a land or building used for the purposes of worship or burial or any land adjacent to it; 11/ “Rules” shall include the objects for which a Charity or Society is formed, or which it may pursue, or for which its funds may be applied; the qualifications for membership and for the holding of any office; the method of appointment or election to any office; the rules by which the Charity or Society is to be governed; and the method and manner by and in which any of the above matters may be amended; 12/ “Sector Administrator” shall mean a Federal Executive Office designated as such in accordance with Article 66 of this Proclamation; 13/ “State” shall mean a State specified under Article 47 of the Constitution of the Federal Democratic Republic of Ethiopia as a member state of the Federal Democratic Republic of Ethiopia ; 14/ “Administrative costs” shall mean those costs incurred for emoluments, allowances, benefits, purchasing goods and services, travelling and entertainments necessary for the administrative activities of a Charity or society ; 15/ “Income from Fore ign source” means a donation or delivery or transfer made from foreign source of any article, currency or security. Foreign sources include the government, agency or company of any foreign country; international agency or any person in a foreign country. 4 ¹þ 5)@3 �Z�Z�Z��D�E��V�V�L�Q�L�D�O�D�Z��F�R�P gA ØÁ‰L ነU¶T Uz¤È qÜ_R @5 የካቲት 6 qN 2ሺ1 ›.M Federal Negarit Gazeta No. 25 13 th February, 2009 …. page 4524 06/ “የሃይማኖት ድርጅት ” ማለት የA ንድ ሃይ ማኖት ተከታዮች ሃይማኖታቸውን ለማደ ራጀት Eና ለማስፋፋት የሚያቋቁሙት ተቋም ሆኖ በዚህ Aዋጅ ትርጓሜ የበጎ A ድራጎት ዓላማዎች ለማሳካት የተቋቋሙ ድርጅቶችን ወይም የሃይማኖት ድርጅቱ የሚያቋቁማቸው የበጎ Aድራጎ ድርጅቶችን A ያጠቃልልም፡፡ 3. ¾}ðéT>’ƒ ¨c”

1/ ÃI ›ªÏ uT> ከ}K<ƒ Là }ðéT>
ÃJ“M&
G/ Ÿ›”É uLà uJ’< ¡MKA‹ uT>c
¾uጎ ›É^ጎ ƒ É`Ï„‹“ Tህ u^ƒ
ወይም የA ባላት ጥንቅራቸው ከAንድ
ክልል uLÃ በሆኑ ማህበራት፤

K/ u›”É ¡MM w‰ ¾T>W u=J”U
በውጭ A ገር በጎ A ድራጎት ድርጅቶች
Eና በIትዮጵያ ነዋሪዎች ¾uጎ
›É^ጎ ƒ É`Ï„‹“ T ህu^ƒ፤

N / u›Ç=e ›uv ¨ÃU uÉ_Ǫ Ÿ}T
›e}ÇÅ` uT>c ¾u ጎ ›É^ጎ ƒ
É`Ï„‹“ T ህu^ƒ::

2 / ÃI ›ªÏ uT>Ÿ}K<ƒ Là }ðéT>
›ÃJ”U&
G/ uHÃT•ƒ ድርጅቶች&
K/ Ÿ›=ƒÄåÁ ôÈ^L© Ç=V¡^eÁ© ]øw
K=¡ S”Óeƒ Ò` uT>Å[Ó eUU’ƒ
Sc[ƒ u›=ƒÄåÁ ¨<eØ uT>”kdkc<
¯KU ›kõ“ ¾¨<ß ¾uÑA ›É^ÑAƒ É`
Ï„‹“ TQu^ƒ&
N / በ°É` ፣ በ E ቁብ E ና ተመሳሳይ ባህላዊ ወይም
ሃይማኖታዊ ይዘት ባላቸው ማሕበራት፤ Eና

መ/ በሌላ ሕግ በሚሸፈኑ ማህበራት፡፡
¡õM GÖ^) ¾QÓ
c¨<’ƒ ÁK¨< ¾ôÈ^M S”ÓYƒ SY]Á
u?ƒ J• u²=I ›ªÏ }slTEM::

16/ “Religious Organization” means an institute-
ion established by believers to organize
and propagate their religion and shall not
include organizations established for the
achievement of any charitable purpose as
defined in this proclamation or charities
established by the religious organizations.

3 . Scope of Application

1/ This proclamation shall be applicable to;

a) Charities or Societies that operate in more than one regional state or Societies whose
members are from more than one regional
state;

b) Foreign Charities and Ethiopian Resident Charities and Societies even if they operate
only in one regional state;

c) Charities or Societies operating inthe City
Administration of Addis Ababa or Dire-
Dawa.

2/ This proclamation shall not be applicable to;

a) religious organizations;

b) international or foreign organizations
operating in Ethiopia by virtue of an
agreement with the Government of The
Federal Democratic Republic of Ethiopia;
c) “Edir”, “Ekub” and other similar cultural
or religious associations;

d/ Societies governed by other laws.

SECTION TWO

CHARITIES AND SOCIETIES AGENCY

4. Establishment

1/ The Charities and Societies Agency (hereinafter
referred to as the “Agency”) is hereby established
by this Proclamation with its own legal personality
and as an institution of the Federal Government.

4 ¹þ 5)@4
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2/ ›?Ë”c=¨< }Ö]’~ KT>’>e‚ ÃJ“M::

5 . ¾›?Ë”c=¨< ›LT −‹

›?Δc=¨< ¾T>Ÿ}K<ƒ ¯LT −‹ Õ ታM&
1/ ¾uÑA ›É^ÑAƒ É`Ï„‹“ TIu^ƒ E”Ç=
eóñ“ }M° ኳ†¨<” uQ ግ SW[ƒ E”Ç=¨Ö< Te‰M“ ማበረታታት & 2/ ¾uÑA ›É^ÑAƒ É`Ï„‹“ TIu^ƒ ›W ^` ÓMê’ƒ“ }ÖÁm’ƒ ¾cð’uƒ K=J” ¾T>‹Muƒ” ሁኔታ Sõጠ`&
3/ ¾uÑA ›É^ÑAƒ É`Ï„‹“ TIu^ƒ uQግ
SW[ƒ መስራታቸውን ማረጋገጥ ፡፡

6. ¾›?Ë”c=¨< YM×”“ }Óv^ƒ
1 / ›?Ë”c=¨< ¾T>Ÿ}K<ƒ YM×”“ }Óv^ƒ
ይኖሩታል &

G / u²=I ›ªÏ SW[ƒ KuÑA ›É^ÑAƒ
É`Ï„‹“ TQu^ƒ ðnÉ SeÖƒ’
SS´Ñw“ Sq×Ö`&
K / ¾uÑA ›É^ÑAƒ É`Ï„‹“ TIu^ƒ
¾}hK ›W^` Eንዲኖራቸው ማበረታ
ታት፣
N / ከሥልጣንና ተግባሩ Ò` Ó”–<’ƒ ÁL†
¨<” S[Í −‹ Tcvcw’ መተንተን’ Tc^Úƒ& S / ¾uÔ ›É^Ôƒ É`Ï„‹“ TIu^ƒን ምዝገባ በሚመለከት መረጃ በÒ²?× Td}U“ Tc^Úƒ& W / ¾S”ÓYƒ ›”Lƒ Eና ¾uÑA ›É^ ÑAƒ É`Ï„‹“ TIu^ƒ ¾T>d}ñ
v†¨< ን ¾U¡¡` SÉ[¢‹ T²Ò
˃&
[ / ¯LT¨<” KTd”ƒ ¾T>Áe‹M ¾¨< d’@ Gdw KT>’>e‚ Tp[w&
c/ KU´Ñv“ ðnÉ ØÁo ¾T>Ák`u<
¾uÑA ›É^ÑAƒ É`Ï„‹ ¨ÃU
TIu^ƒ Ñ<ÇÃ ŸT>SKŸ}¨< ²`õ
›e}ÇÇ] Ò` uSS”Ÿ` S`Ua
S¨c”&

2/ The Agency shall be accountable to the Ministry .

5. Objectives of the Agency

The Agency shall have the following objectives:

1/ to enable and encourage Charities and Societies to
develop and achieve their purposes in accordance
with the law;
2/ to creat a situation in which the operation of Charities and Societies is transparent and
accountable;

3/ to ensure that Charities and Societies operate legally.

6. Powers and Functions of the Agenc
y

1/ The Agency shall have the following powers
and functions:

a) to license, register, and supervise
Charities and Socie ties in accordance
with this Proclamation;

b) to encourage Charities and Societies to
have better administration;

c) collect, analyze and disseminate
information that has connection with its
powers and functions;

d) publish and distribute information about
the registration of Charities and Societies
in the Gazette;

e) organize consultative forum for
governmental organs and Charities and
Societies;
f) to make proposals to the Ministry on
matters relating to meeting its objectives;

g) take decisions, in cooperation with the
concerned Sector Administrator, on the
application of Charities and Societies for
registration and license;

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4526

g/ u›ªÏ lØ` 3)”4/09)(5 (Eንደተሻ
ሻለ ) eKc’Ê‹ T[ÒÑØ“ U´Ñv
¾}Å’ÑѨ< Eንደተጠበቀ ሆኖ የዘለቄታ uÔ ›É^Ôƒ Eና ¾›Å^ uÔ ›É^Ôƒ ድርጅት c’ ዶችን T[ÒÑØ“ መመ ዝገብ & k/ KT>c׆¨< ›ÑMÓKA„‹ uS”Ó Yƒ uT>çÉk¨< }S” SW[ƒ
¾›ÑMÓKAƒ ¡õÁ −‹” Scwcw&
u / ¾”w[ƒ vKu?ƒ SJ”’ ¨ ªM’ u^c< eU S¡ce“ SŸce& } / ›eðLÑ> J• c=ÁÑ–¨< u²=I ›ªÏ
¾}cÖ<ƒ” YM×”“ }Óv^ƒ u¨<¡ M“ SeÖƒ& Eና † / ¯LT −‡” KTd”ƒ ›eðLÑ> ¾J’<
K?KA‹ }Óva‹” SðçU::

2/ u²=I ›”kê ”® Ÿ}¨< u=•`U T>’>eƒ ¾c’Ê‹ T[Ò
ÑÝ“ U´Ñv êIðƒ u?ƒ u›?Ë”c=¨<
pØ` Óu= p`”Ýõ Eንዲከፍት ¨ÃU
W^}™‡” Eንዲመድብ K=Á´ ËLM::

7. ¾›?Ë”c=¨< ›sU

›?Ë”c=¨<‘ 1 / ¾ በጎ A ድራጎት ድርጅቶችና ማህበራት x`É (Ÿ²=I u%EL & x`É & Eየተባለ ¾T>Ö^)’

2 / uS”ÓYƒ ¾T>jU ª“ ÇÃ_¡}`’ Eና
3/ Aስፈላጊ ሠራተኞች፤
ይኖሩታል፡፡

8. ¾x`Æ ›vL ት
1 / x`Æ cwdu=¨<” ÚUa uS”ÓYƒ ¾T>
c¾S< ሰባት ›vLƒ ይኖሩታል፡፡ 2 / በዚህ Aንቀጽ ንU ስ A ንቀጽ (1) መሰረት ከሚሰየሙ የቦርድ Aባላት መካከል ሁለቱ ከበጎ A ድራጎት ድርጅቶችና ከማህበራት የተውጣጡ ይሆናሉ፡፡ 9 . ¾x`Æ YM×”“ }Óv` x`Æ ¾T>Ÿ}K<ƒ YM×”“ ተÓv^ƒ ይኖሩ ታል & h) without prejudice to the provisions of Proclamation No. 334/2003 (as amended), to exercise the powers of registration and authentication of documents with regard to Charitable Endowments and Charitable Trusts; i) to collect fees for the services it renders in accordance with the rate to be approved by the Government; j) to own property, enter into contract, sue and be sued in its own name; k) to delegate, when it deems necessary, the powers and functions given to it by this Proclamation; and l) carryout such other activities necessary for the attainment of its objectives. 2/ Notwithstanding sub-article 1(h) of this Article, the Minister may order the Office of Documents Authentication and Registration to open a branch office in the premises of the Agency or assign its employee 7. Organization of the Agency The Agency shall have: 1/ A Charities and Societies Board (hereinafter referred to as the “Board”); 2/ A Director General to be appointed by the Government; and 3/ The necessary staff. 8. Members of the Board 1/ The Board shall have seven members, including its Chairperson, to be nominated by the government. 2/ Among the board members who are appointed in accordance with sub- article (1) of this Article, two of them shall be nominated from the Charities and Societies. 9. Powers and Functions of the Board The Board shall have the following powers and functions: 4 ¹þ 5)@6 �Z�Z�Z��D�E��V�V�L�Q�L�D�O�D�Z��F�R�P gA ØÁ‰L ነU¶T Uz¤È qÜ_R @5 የካቲት 6 qN 2ሺ1 ›.M Federal Negarit Gazeta No. 25 13 th February, 2009 …. page 4527 1/ Ÿ²=I ›ªÏ ›ðéçU Ò` }ÁÃዞ የT>’c<
¾þK=c= Ñ<ÇÄ‹” S`Ua ¾¨<d’@ Hdw KT>’>e‚ Ák`vM&

2 / ¾uÑA ›É^ÑAƒ É`Ï„‹ Eና TIu^ƒ
›e}ÇÅ`” u}SKŸ} KT>ÁÒØS< ‹Ó
a‹ SõƒN? Ãc×M&

3/ ¾›?Ë”c=¨< ª“ ÇÃ_¡}` uT>cÖ¨<
¨<d’@ Là u²=I ›ªÏ SW[ƒ ¾T>k`u<
ÃÓv™‹” S`Ua èe“M&
4 / u²=I ›ªÏ SW[ƒ u›?Ë”c=¨< ¾T>¨Ö< SS]Á −‹” S`Ua ÁçÉnM& 5/ uª“ ÇÃ_¡} ¾T>k`u<Kƒ” የበጎ Aድራ
ጎት ድርጅቶችና ማህበራትን የሚመለከቱ
ሌሎች Ñ<ÇÄ‹ S`Ua èe“M:: 0. ¾x`Æ ewcv 1 / x`Æ u¨` ›”É Ñ>²? ÃcucvM& J•U
Eንደ Aስፈላጊነቱ uT“†¨²? ›e†”DÃ
ewcv K=ÁÅ`Ó Ã‹LM::
2 / ux`Æ ewcv ŸÓTi uLÃ ¾T>J’<ƒ
›vLƒ Ÿ}Ñ–< UM®} Ñ<v›? Õ^M::
3/ ¾x`Æ ¨<d’@ −‹ uÉUê wMÝ ÁMóK<&
J•U ÉUê Eኩል በEኩል ከ}ŸðK
cwdu=¨< ¨d˜ ÉUê Õ[ªM::

4 / ¾²=I ›”kê É”ÒÑ@ −‹ Eንደተጠበቁ
J’¨< x`Æ ¾^c<” ¾ewcv Y’ -Y`¯ƒ
Å”w K=Á¨× ËLM::

01 . ¾ª“ ÇÃ_¡} YM×”“ }Óv`

1/ ª“ ÇÃ_¡} ¾›?Ë”c=¨< ª“ Y^ ›eð éT> J• ከሚኒስቴሩ በሚሰጠው Aጠቃላይ
መመሪያ ¾›?Ë”c=¨<” Y^ −‹ ÃS^M’
Áe}ÇÉ^M::
2 / ¾²=I ›”kê ”® ›’ÒÑ` Eንደተጠበቀ J• ª“ ÇÃ_¡}’
G / u²=I ›ªÏ ›”kê 6 K›?Ë”c=¨<
¾}cÖ<ƒ” YM×”“ }Óv^ƒ
uY^ Là Á¨<LM&
K/ ¾›?Ë”c=¨<” W^}™‹ ¾ôÈ^M c=y=M c`y=e QÔ‹” መሰረታዊ ¯ላT− ‹ }Ÿ ƒKA uS”ÓYƒ uT>çÉp ደንብ SW
[ƒ ÃkØ^M’ Áe}ÇÉ^M&

1/ deliberates on and makes recommendations to the Minister on policy matters concerning the
implementation of this Proclamation;
2/ gives solutions to problems that arise in connection with the administration of
Charities and Societies;
3/ hears appeals from decisions of the Director
General in accordance with this
Proclamation;
4/ approves directives to be issued by the
Agency;
5/ decides on other matters concerning Charities and Societies submitted to it by the Director
General.
10. Meetings of the Board

1/ The Board shall meet once every month. It may; however, conduct emergency sessions
as may be deemed necessary.

2/ There shall be a quorum where more than half
of its members are present.

3/ Decisions of the Board shall be made by a majority vote; in case of a tie, however, the
Chairperson shall have a casting vote.

4/ Without prejudice to the provisions of this Article, the Board may prescribe its own
rules of procedure.
11. Powers and Function s of the Director
General

1/ The Director General shall be the chief executive of the Agency and shall, according to the general
directions given to him by the Ministry, direct and
administer the activities of the Agency.

2/ Without prejudice to the generalities of sub-Article (1) of this Article, the Director
General shall:
a) exercise the powers and functions of the
Agency specified under Article 6 of this
proclamation;
b) employ and administer the employees of the
Agency in accordance with regulations issued
by the Government following basic principles
of Federal Civil Service Laws ;

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4528

N/ ¾›?”Ëc=¨<” ¾Y^ S`N Ów`“
u˃ Á²ÒÍM’ በሚኒስቴሩ c=çÉpU
Y^ Là Á¨<LM&
S / K›?Ë”c=¨< u}ðkŨ< u˃“ ¾Y^ S`N Ów` SW[ƒ Ñ”²w ¨Ü ÁÅ`ÒM& W/ ŸZe}— ¨Ñ•‹ Ò` ¾T>Å[Ñ< T“†
¨<”U Ó”–<’„‹ u}SKŸ} ›?Ë”c=
¨<” è¡LM&

02 . u˃

¾›?Ë”c=¨< u˃ uS”ÓYƒ ÃSÅvM:: 03. ¾H>dw S³Ówƒ

1/ ›?Ë”c=¨< ¾}TEK<“ ƒ¡¡K— ¾J’< ¾H>dw
S³Ówƒ ÃóM::
2 / ¾›?Ë”c=¨< ¾H>dw S³Ówƒ“ K?KA‹ Ñ”
²w ’¡ c’Ê‹ uª“¨< *Ç=}` ¨ÃU
uª“¨< *Ç=}` uT>c¾U *Ç=}` uÁS~
ÃS[S^K<::
¡õM Zeƒ

¾uÑA ›É^ÑAƒ É`Ï„‹

”®cØ }sU ’¨<:: 2 / “¾uÔ ›É^Ôƒ ¯LT ” ¾T>Ÿ}K<ƒ”
ያካትታል &

G / ÉI’ƒ” ¨ÃU ›ÅÒ” SŸLŸM’
Sk’e ¨ÃU Te¨ÑÉ&

c) prepare the work programme and budget of
the Agency; and implement same upon
approval by the Ministry;

d) effect expenditure in accordance with the
budget and work programme approved for
the Agency;

e) represent the Agency in all its dealings with
third parties;

f) prepare and submit to the Ministry the
activity and financial reports of the
Agency.

3/ The Director General may delegate part of the directorial powers and functions to officials
and employees of the Agency to the extent
necessary for the efficient performance of the
activities of the Agency.

12. Budget

The budget of the Agency shall be allocated by
the Government.

13. Books of Account

1) The Agency shall keep complete and accurate
books of account.

2) The Agency’s books of account and any other
financial documents shall, every year, be
inspected by the General Auditor or by the
Auditor who is assigned by the General
Auditor.

SECTION THREE

CHARITIES

Sub-Section One

General

14. Definition

1) “A Charity” means an institution, which is established exclusively for charitable
purposes and gives benefit to the public.

2) “Charitable Purposes” shall include:

a) the prevention or alleviation or relief of
poverty or disaster;
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K/ ¾ Iኮኖሚና ማህበራዊ Eድገት Eና
¾›”vu= Øun” ¨ÃU ThhM”
TóÖ”&

N / የEንስሳት ÅQ”’ƒ” Teóóƒ&

S/ ƒUI`ƒ” Teóóƒ&

W / Ö?”’ƒ” ¨ÃU Qèƒ TÇ””
T^SÉ&

c / ›T}` eþ`ƒ”“ ¾¨×„‹”
Åֱ”’ƒ Teóóƒ&
g / u°ÉT@’ u›”M E“ በAE ምሮ
Ñ<ǃ’ uÑ”²w ¨ÃU uK?KA‹ U¡ ”Á„‹ ¾}†Ñƒ” መታደግ & k/ ¾›Ñ]~” ¾[ÏU Ñ>²? ¾MTƒ ›p
×Ý Sc[ƒ uTÉ[Ó ¾›pU ግን
ባታ Y^ −‹” ማበረታታት &
u / ¾cw›©“ Ç=V¡^c=Á© Sw„‹
}Óv^©’ƒ” ማበረታታት&
} / የብሔሮች፣ ብሔረሰቦችና ሕዝቦች፣
የጾታ Eና የHÃ T
•
ƒ Eኩልነት S[
ÒÑØ” ማበረታታት &
† / ¾Q铃“ ¾›”M Ñ<Ç}™‹ Sw„‹
SŸu`” ማበረታታት &
%/ ¾Ó߃ Aፈታትን ¨ÃU Eርቅን
Teóóƒ&
’/ ¾õƒI“ ¾IÓ TeðçU ›ÑMÓ KA„‹” kM×ó’ƒ TÖ“Ÿ`&

–/ K?KA‹ ›?Ë”c=¨< uT>Á¨×¨< SS]Á ¾T>Å’ÑÑ< ¯LT −‹፤ 3/ Q´v© ØpU Õ^M }w ሎ ¾T>qÖ[¨<‘

G/ ¾uÑA ›É^ÑAƒ É`σ ¯LT −‹
›”É }KÄ የሚታወቅ ØpU KQ
´u< ¾T>ÁeÑ–< c=J”’

K/ ¾uÑA ›É^ÑAƒ É`σ ¯LT −‹
K=ÖkS< ¾T>Ñv†¨<” c −‹ ¾TÁ
ÑK< c=J”’ Eና

b) the advancement of the economy and social
development and environmental protection or
improvement;

c) the advancement of animal welfare;
d) the advancement of education;

e) the advancement of health or the saving
of lives;
f) the advancement of the arts, culture,
heritage or science;
g) the advancement of amateur sport and
the welfare of the youth;
h) the relief of those in need by reason of
age, disability, financial hardship or
other disadvantage;
i) the advancement of ca pacity building on
the basis of the country’s long term
development directions;
j) the advancement of human and
democratic rights;
k) the promotion of equality of nations,
nationalities and peoples and that of
gender and religion;
l) the promotion of the rights of the
disabled and children’s rights;

m) the promotion of conflict resolution or
reconciliation;

n) the promotion of the efficiency of the
justice and law enforcement services;
and
o) any other purposes as may be prescribed
by directives of the Agency.
3/ A public benefit shall be deemed to exist
where:
a) the purposes of the Charity can generate
an identifiable benefit to the public;
b) the purposes of the Charity do not create
a situation wherein its benefits exclude
those in need; and

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N/ KÓKcx‹ ¨ÃU KÉ`Ï„‹ የሚያ
ስገኘው ¾ÓM ØpU ¾É`Ï~ ª“
¾Y^ ¯LT uSJ’< XÃJ” u›Ò ×T> E“ É`Ï~ ¯LT¨<” uT>Ád
“uƒ Ñ>²? u}kîL’ƒ ¾}Ñ– c=J”’
w‰ ’¨<::
4 / ›?Ë”c=¨< ¾uÔ ›É^Ôƒ ¯LT −‹ን“
¾I´w ØpU” u}SKŸ} ´`´` SS]Á
K=Á¨× ËLM::

5 / u²=I ›”kê ”® (†)’ (%) Eና (’) u}SKŸ~ƒ ¾uÔ ›É^
Ôƒ ¯LT −‹ LÃ ScT^ƒ የሚችሉት
የ Iትዮጵያ የበጎ A ድራጎት ድርጅቶች Eና
ማህበራት ብቻ ይሆናሉ ::

05 . ¾uÑA ›É^ÑAƒ É`σ ¯Ã’„‹

1 / ¾uÑA ›É^ÑAƒ É`σ’

G / የዘለቄታ uÑA ›É^ÑAƒ É`σ&
K/ ¾uÑA ›É^ÑAƒ }sU’
N/
¾›Å^ uÑA ›É^ÑAƒ É`σ’ ¨ÃU
S/ ¾uÑA ›É^ÑAƒ TIu`’
J• K=Sc[ƒ ËLM::

2 / u²=I ¡õM ”®‚ −‹ ¾}Å’ÑѨ< Eንደተጠ
በቀ J• uuÔ ›É^Ôƒ Y^ KSWT^ƒ
u²=I ›”kê ”®Á ¾ðnÉ“ ¾U´Ñv
¾Ue¡` ¨[kƒ TÓ–ƒ ÁeðMÒM::
3/ ¾uÔ ›É^Ôƒ É`Ï„‹ Y^†¨<” ¾T>
Áe}vw` ¾uÔ ›É^Ôƒ É`Ï„‹ Qw
[ƒ TssU ËLK<:: ዝርዝሩ ኤጀንሲው
በሚያወጣው ዝርዝር መሰረት ይወሰናል፡፡

”®

የዘለቄታ uÔ ›É^Ôƒ É`Ï„‹

06 . ƒ`ÕT@

“ የዘለቄታ uÔ ›É^Ôƒ É`σ ” TKƒ ›”É
¾}K¾ ”w[ƒ በስጦታ ¨ÃU u’<³²? ¨ÃU
u›?Ë”c=¨< ትEዛዝ u²Lm’ƒ“ uTÃSKe ሁኔታ KuÑA ›É^ÑAƒ ¯LT w‰ ¾T>¨<Muƒ
’¨<:: c) any private benefit of individuals and organizations could be acquired only incidentally and as a secondary consequence of the organization’s activities. 4/ The Agency may determine the details of charitable purposes and the public benefit by directives. 5/ Those who can take part in activities that fall under Sub-article 2 (j), (k), (l), (m) and (n) of this Article shall be only Ethiopian Charities and societies. 15. Types of Charities 1/ A Charity may be formed as: a) a Charitable Endowment; b) a Charitable Institution; c) a Charitable Trust; or d) a Charitable Society. 2/ Without prejudice to the provisions of Sub- section five of this Section concerning Charitable Committees it shall be necessary to form and acquire a Registration and License Certificate in order to carry out charitable acts. 3/ Charities may form a consortium Charity to co-ordinate their activities. Particulars shall be determined by the directives of the Agency. Sub-Section Two Charitable Endowments 16. Definition A “Charitable Endowment” is an organization by which a certain property is perpetually and irrevocably destined by donation or will or the order of the Agency for a purpose that is solely charitable. 4 ¹þ 5)# �Z�Z�Z��D�E��V�V�L�Q�L�D�O�D�Z��F�R�P gA ØÁ‰L ነU¶T Uz¤È qÜ_R @5 የካቲት 6 qN 2ሺ1 ›.M Federal Negarit Gazeta No. 25 13 th February, 2009 …. page 4531 07 . KU´Ñv eKTSMŸƒ 1 / SY^‡ uQèƒ ያለ ከሆነ የዘለቄታ uÔ ›É^Ôƒ É`σ U´Ñv ¾T>Ö¾k¨<
በ SY^‡ u^c< ¨ÃU K²=I Ñ<ÇÃ
u¨ŸK¨< c¨< w‰ ’¨<::
2/ SY^‡ ከሞተ u%EL ØÁo¨< ¾T>k
`u¨< SY^‡ ›Å^ ucÖ¨<“ ÃI”
በተቀበለው c¨< ¨ÃU ¾SY^‡” ’<³²? uT>ÁeðêS< c− ‹ ’¨<::
3/ u²=I ›”kî ን® ¾}Ökc<ƒ ሰዎች uTÕuƒ Ñ>²?
”w[ƒ” ለዘለቄታ uÔ ›É^Ôƒ ¯LT
¾SeÖƒ ¨ ¾Y^ ¡õKA‹ Õ[ªM::

17.
Application for Registration

1/ The registration of a Charitable Endowment may not be sought during the lifetime of the
founder, except by the founder
herself/himself or a person designated for
that purpose.

2/ After the death of the founder, it shall be sought by the person to whom the founder
has entrusted such task and who has accepted
it or the executors of the founder’s will.

3/ In default of the persons in Sub-article (1) and
(2), it shall be sought by those persons who
have drawn up the act of Endowment or who
have been witnesses to it or who hold that act
in deposit.

4/ Where the persons who are bound to seek the
registration of the Charitable Endowment fail
to do so, the registration of the Charitable
Endowment may be sought, three months
after the death of its author, by any
interested party or by the Agency.
5/ The Agency shall draw up model rules for Charitable Endowments that may be of aid to
those wishing to use such model.

18. Revocation of an Act of Charitable Endowment

1/ The founder of an endowment may revoke it
so long as the Charitable Endowment has not
been registered by the Agency.

2/ The heirs of the fo under may only exercise
such right of revocation where the Charitable
Endowment has not been registered by the
Agency within 6 months from an application
having been made to Agency with a view to
obtaining its registration.

19. Structure of Charitable Endowments

Any Charitable Endowment shall be organized
with the structure of Board of Management,
Manager, Auditor and other departments as may
be necessary.

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4532

፳. ¾Y^ ›S^` x`É Ø”p`

1 / ¾Y^ ›S^` x`É ›vLƒ uSY^‡
¨ÃU Eርሱ u¨ŸK¨< c¨< “M}jS< ›?Ë
”c=¨< ¾T>jS<uƒ” S”ÑÉ ÁS‰‰M::
2 / ¾x`Æ ›vM uT”—¨S^
Y^ ›eŸ=ÁÏ ÃjTM’ ያሰናብታል፤ Eና
3/ የዘለቄታ ¾uÔ ›É^Ôƒ É`Ï~” uS}Ç
Å]Á Å”u< Sc[ƒ Áe ተÇÉ^M::
፳2 . ¾Y^ ›S^` x`Æ ewcv −‹

1 / ¾Y^ ›S^` x`Æ በዘለቄታ uÔ ›É^
Ôƒ É`Ï~ S}ÇÅ]Á Å”w u}SKŸ
}¨< SW[ƒ ÃcucvM::
2 / የዘለቄታ uÔ ›É^Ôƒ É`Ï~ ¾Y^ ›S
^` x`É ¨<X’@− ‹” ¾T>ÁdMð¨< uÉ Uê wMÝ ÃJ“M:: ፳3. Kx`Æ ›vLƒ ¾T>ðìS< ¡õÁ −‹

1 / በዘለቄታ uÔ ›É^Ôƒ É`Ï~ S}ÇÅ]Á
Å”w ¨ÃU uT“†¨ ue}k` ›”É ¾x`É ›vM U”U ¡õÁ
›ÁјU::
2 / ux`É ewcv Là KSÑ–ƒ ›”É ›vM
Á¨×¨<” ¨Ü KSgð” ¾T>Å[Ó ¾¨Ü
T””h Eንደ ¡õÁ ›ÃqÖ`U::
፳4 . ¾Y^ ›eŸ=ÁÌ YM×”“ }Óv^ƒ

የዘለቄታ uÔ ›É^Ôƒ É`σ Y^ ›eŸ=ÁÏ’
1 / ¾²Ko uÔ ›É^Ôƒ É`Ï~” Y^
ÃS^M’ É`Ï~” uS}ÇÅ`Á Å”u< SW[ƒ Áe}ÇÉ^M& 20. Composition of the Board of Management 1/ Where the members of the Board of Management are not appointed by the founder or by aperson designated by the founder the Agency shall facilitate the appointment of such members. 2/ Where a member of the Board is, for any reason, unable to perform his duties, a new member shall be appointed according to the rules of the Endowment . 3/ The number of members of the Board shall in no case be less than three. 21. Powers and Functions of the Board of Management The Board of Management shall have the following powers and functions: 1/ it shall be the supreme organ of the Charitable Endowment; 2/ appoint a Manager who shall be responsible to manage the Endowment or dismiss the same; and 3/ administer the Endowment as per its rules. 22. Meetings of the Board of Management 1/ The Board of Management shall meet as prescribed by the rules of the Charitable Endowment. 2/ The decisions of the Board of Management shall be taken by majority. 23. Remuneration of Board Members 1/ A Member of the Board shall not be entitled to remuneration unless a provision about his entitlement to remuneration has been made, by the Charitable Endowment’s rules or by any law. 2/ Payments made in connection with covering costs incurred by Board Members for the purpose of attending Board meeting shall not be considered as remuneration. 24. Powers and Functions of the Manager The manager of the Endowment shall: 1/ direct the work of the Charitable Endowment and administer the E ndowment pursuant to its rules; 4 ¹þ 5)#2 �Z�Z�Z��D�E��V�V�L�Q�L�D�O�D�Z��F�R�P gA ØÁ‰L ነU¶T Uz¤È qÜ_R @5 የካቲት 6 qN 2ሺ1 ›.M Federal Negarit Gazeta No. 25 13 th February, 2009 …. page 4533 2/ ŸZe}— ¨Ñ•‹ Ò` uT>Å[Ñ< Ó”–<’„‹
É`Ï~” è¡LM&
3/ ¾Y^ ›S^` x`Æ ¨<d’@ −‹ Y^
LÃSªL†¨<” ይከታተላል & Ãq×Ö^M& 4 / ¾Y^ °pÉ“ u˃ Eንዲሁም ¾Y^“ ¾H>Xw ]þ`„‹” KY^ ›S^` x`Æ
Ák`vM&
5 / ¾É`Ï~” Ñu= ¾T>ÁdÉÑ< ሁኔታዎችን
ÁÖ“M’ uY^ ›S^ ץ x`Æ c=çÉl
}Óv^© ÁÅ`ÒM&
6/ uS}ÇÅ]Á Å”u< Sc[ƒ uÉ`Ï~ eU u}Ÿð~ ¾v”¡ H>Xx‹ Là Ãð`TM&
7 / K?KA‹ ue^ ›S^` x`Æ ¾T>cÖ<ƒ”
}ÁÁ» }Óv^ƒ ÁŸ“¨<“M::
፳5 . ¾*Ç=}` YM×”“ }Óv^ƒ

*Ç=} ሩ’
1 / የዘለቄታ uÔ ›É^Ôƒ É`Ï~” ¾Ñ”²w“
¾”w[ƒ ›e}ÇÅ` Ãq×Ö^M&
2 / ¾É`Ï~” ¾¨<eØ *Ç=ƒ ]þ`ƒ
u›=ƒÄåÁ }kvÃ’ƒ” vÑ– SS²—
SW[ƒ ›²ÒÏ„ Kx`Æ Ák`vM::
3/ u²=I ›ªÏ ¾¨<ß *Ç=}`” u}SKŸ}
¾}Å’ÑѨ< u=•`U የዘለቄታ uÔ ›É^Ôƒ
É`Ï~ uT“†¨²? ¾¨<ß *Ç=}` K=ÖkU ËLM:: ፳6. }ÖnT> −‹” eKS¨c”

SY^‡ የዘለቄታ uÔ ›É^Ôƒ É`Ï~ }ÖnT>
− ‹” uum ሁኔታ “M¨c’ x`Æ ŸSY^‡ ሃሣብ
Ò` ÃeTTM wKA uT>ÑU}¨< SMŸ< }ÖnT>
− ‹” K=¨e” ËLM::

”®

¾uÑA ›É^ÑAƒ }sTƒ

፳7 . ¾uÑA ›É^ÑAƒ }sU

1 / ¾uÑA ›É^ÑAƒ }sU lØ^†¨< u=Á”e feƒ uT>Å`c< c −‹ KuÑA ›É^ÑAƒ }Óv^ƒ w‰ ¾T>ssU ¾uÑA ›É^ÑAƒ
É`σ ’¨<:፡ 2/ የዘለቄታ uÔ ›É^Ôƒ É`σ” ›Å[Í˃ ¾T>SKŸ~ ¾²=I Aዋጅ É”ÒÑ@ −‹ Ÿ›eð
LÑ> Te}”ŸÁ Ò` KuÑA ›É^ÑAƒ }sU
›Å[Í˃U ተðéT> ÃJ“K<::
2 represent the Endowment in all its dealings
with the third parties;

3/ follow up and supervise the implementation of the decisions of the Board of Management;

4/ submit work plan and budget as well as
reports on the activities and finance of the
Endowment to the Board of Management;
5/ study conditions that will promote income
generating activities of the Endowment and
impement such where approved by the
Board;
6/ sign on the bank account opened in the name of the Endowment in accordance with its
rules; and
7/ discharge other related tasks which may be given to him by the Board of Management.

25. Powers and Functions of the Auditor

The Auditor shall:
1/ monitor the financial and proprietary administration of the Charitable Endowment;

2/ prepare the internal audit report of the
organization in accordance with standards
acceptable in Ethiopia;

3/ Notwithstanding the provisions of this
Proclamation regarding external audits the
Charitable Endowment may at any time use
an external Auditor.

26. Determining the Beneficiaries
Where the beneficiaries are not sufficiently
determined by the founder, the Board may
determine such beneficiaries as it deems
consistent with the intention of the founder. Sub-Section Three
Charitable Institutions

27. Charitable Institution

1/ A Charitable Institution is a Charity formed by at least three persons exclusively for
charitable purposes.

2/ The Provisions of this Proclamation relating to the structure of Charitable Endowment
shall apply, with the necessary adjustments,
to Charitable Institutions.

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4534

3/ u²=I ›”kê ”® `U ¾}sS< S}ÇÅ]Á Å”w ¾uÑA ›É^ÑAƒ
}sS< ›Å[Í˃ u²=I ›ªÏ ¡õM ›^ƒ eKTIu` ›Å[Í˃ u}SKŸ~ƒ É”ÒÑ@ −‹ SW[ƒ Eንዲመራ K=Å’ÓÓ Ã‹LM:: ፳8 . ¾›vLƒ ሃላፊነቶች E ና ግዴታዎች 1 / Eያንዳንዱ ¾uÑA ›É^ÑAƒ }sU ›vM ¨ÃU ›Ç=e ›vM É`Ï~ Eርሱ ›vM u’u[uƒ Ñ>²? ¨ÃU ›vM’~ “un u%EL
u›”É ¯Sƒ Ñ>²? ¨<eØ c=ð`e ›vM’~ ŸTwn~ uòƒ K’uƒ ¾É`Ï~ Eዳዎች Eና ሃላፊነቶች Eንዲሁም É`Ï~” ለT õ[e ¾T>ÁeðMÑ< ¾›ÑMÓKAƒ ªÒ −
‹”“ ¨ß −‹” KSgð” Ÿ}¨c’ ×]Á
uLÃ ÁMJ’ ዋስትና መግባት ይኖርበታል ::
2 / ›?Ë”c=¨< ¾uÑA ›É^ÑAƒ }sTƒ KU ´Ñv uT>k`u<uƒ ¨pƒ ªeƒ“ K=cÖ< ¾T>Ñv†¨<” ›’e}— ¾Ñ”²w SÖ”
uSS]Á S¨c” ËLM::
፳9 . KU´Ñv eKTSMŸƒ

¾uÑA ›É^ÑAƒ }sU ¾TssU ¯LT ÁL†¨<
c− ‹ u²=I ›ªÏ ›”kê ፷8 u}Å’ÑѨ<
SW[ƒ KSS´Ñw K›?Ë”c=¨< TSMŸƒ
›Kv†¨<::
”®ÁslS¨< W’É SW[ƒ ›”É ¾}K¾ ”w[ƒ KuÑA ›É^ÑAƒ ¯LT w‰ Eንዲውል u›Å^ Övm −‹ ¾T>}ÇÅ` É`σ ’¨<::
፴1 . ›Sc^[ƒ

1 / ¾›Å^ uÑA ›É^ÑAƒ É`σ በስጦታ
¨ÃU u’<³²? ¨ÃU u›?Δc=¨< ትEዛዝ
K=ssU ËLM::
2 / u²=I ›”kê ”® ስጦታ ¨ÃU ’<³²? ›Óvw vL†¨<
¾õƒNwN?` QÓ É”ÒÑ@ −‹ SW[ƒ
ÃS^M::

3/ Notwithstanding sub-article (2) of this Article,
the rules of the Institution may; however,
provide that the Charitable Institution be
structured in the form of a Society as
provided for in section four of this
Proclamation.

28. Duties and Responsibilities of Members

1/ Each member of a Charitable Institution and any new member shall make guarantee to contribute to
the assets of the Institution, in the event of its
being dissolved while he is a member or within
one year after he ceases to be a member, for
payment of the debts and liabilities of the
Institution contracted before he ceases to be a
member and of the charges and expenses of
winding up such amount as may be required, not
exceeding a specified amount.

2/ The Agency may by directives determine the minimum amount of guarantee required for
the registration of Charitable Institutions.

29. Application for Registration

Persons with the intention of forming a Charitable
Institution shall apply to the Agency in
accordance with Article 68 of this Proclamation.

Sub-Section Four

Charitable Trusts

30. Definition

A “Charitable Trust” is an organization by virtue
of which specific property is constituted solely for
a charitable purpose to be administered by
persons, the trustees, in accordance with the
instructions given by the instrument constituting
the charitable trust.

31. Formation

1/ A Charitable Trust may be constituted by a
donation or by a will or by order of the
Agency
.

2/ A donation or will under Sub-article (1) of
this Article shall be subject to civil law
provisions.

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3/ በስጦታ ¨ÃU ’<³²? ¨<eØ ¾T>Ñ–<
u}²ªª] ›SM”‹ ›”kë‹ ¾›Å^ uÑA
›É^ÑAƒ É`σ KTssU um ÃJ“K<:: ፴2 . ¾›Å^ uÑA ›É^ÑAƒ É`σ k×Ã’ƒ 1 / ¾›Å^ uÔ ›É^Ôƒ É`σ K}¨c’ Ñ>²?
K=ssU ËLM:: ሆኖም የA ደራ በጎ A ድ
ራጎት ድርጅቱ ገቢ ከሚያስገኙ ሥራ ዎች፣
ከሕዝባዊ መዋጮ ወይም ከማና ቸውም
ምንጭ ያገኛቸው ሃብት ድርጅቱ
ከተቋቋመበት ዓላማ Aይወጣም፡፡
2/ LM}¨c’ Ñ>²? ¾}ssS ¾›Å^ uÔ ›É
^Ôƒ É`σ ²Lm“ ¾TÃh` ÃJ“M::
3/ የA ደራ የበጎ A ድራጎት ድርጅቱ ገቢ ከሚያ
ስገኙ ሥራዎች፣ ከሕዝባዊ መዋጮ ወይም
ከማናቸውም ምንጭ ያገኛቸውን ሃብት
በተለየ የሂሳብ መዝገብ መያዝ Aለበ
ት፡፡

፴3 . u›Å

^ Övm −‡ ¾T>k`w ¾U´Ñv TSMŸ‰

1 / ¾›Å^ uÑA ›É^ÑAƒ É`σ Se^‹ ¾J
’¨< c¨< ›Å^ Övm− ‡” SjU ›Kuƒ::
Eነዚህ ›Å^ Övm −‹ u²=I ›ªÏ ›”kê
፷9 u}Å’ÑѨ< SW[ƒ ¾ ፈቃድና U´Ñv
¾Ue¡` ¨[kƒ KTÓ–ƒ K›?Ë”c=¨< ¾U ´Ñv ØÁo Tp[w Õ`v†ªM:: 2 / ›Å^ Övm −‡ ¾›Å^ uÔ ›É^Ôƒ É` σ u}ssS ufeƒ ወር Ñ>²? ¨<eØ ¾U´
Ñv ØÁo Tp[w Õ`v†ªM::
3 / ›Å^ Övm− ‡ ¾U´Ñv ¾Ue¡` ¨[kƒ ከማግ
ኘታቸው uòƒ በስጦታው ¨ÃU ’<³²?¨< LÃ
¾}SKŸ}¨<” Gwƒ ባለይዞታነት ¨ÃU vKu? ƒ’ƒ ¨Å ›Å^ uÔ ›É^Ôƒ É`Ï~ KTe }LKõ ŸT>ÁeðMÑ< É`Ñ>„‹ ue}k` Ze}—
¨Ñ•‹” ¾T>Á”ƒƒ T“†¨<”U É`Ñ>ƒ
SðìU ›Ã‹K

፴4 . ¾›Å^ Övm −‹ w³ƒ

1 / ¾›Å^ Övm −‹ w³ƒ uT“†¨ Áƒ Ÿ 2 Á’c እና Ÿ5 ¾uKÖ K=J” ›Ã‹
MU:: Ÿ 3 Á’c< c −‹ }Öpc¨< ŸJ’
ÃI” SS²— KTTELƒ ›?Ë”c=¨< k] −‡ ¾T>jS<uƒ” S”ÑÉ ÁS‰‰M::
2/ Ÿ 5 uLà ›Å^ Övm −‹ }Öpc¨< ŸJ’ SY^ƒ ¾T>‹K<“ ðnŘ’ƒ ÁL†¨< upÉT>Á ¾}Ökc<ƒ 5 c −‹ w‰ ›Å^
Övm ÃJ“K<:: k]− ‡ c−‹ ¡õƒ
ቦታዎች }ðØ[¨< “M}jS< ue}k`
›Å^ Övm K=J’< ›Ã‹K<U::
3/ An implied provision in the donation or will
shall suffice for the constitution of the
Charitable Trust.

32. Perpetuity of a Charitable Trust

1/ A Charitable Trust may be constituted for a definite period. However, those assets
obtained from income generating activities,
public collections or any other sources shall
not be used for purposes other than those for
which the trust is instituted.

2/ Where a Charitable Trust is constituted for an indefinite period, it shall be perpetual and
irrevocable.
3/ The charitable trust shall keep separate books
of account for assets obtained from income
generating activities, public collections or
any other sources.

33. Application for Registration by Trustees

1/ Trustees shall be appointed in accordance with Article 35 Sub-article (1) and such trustees
shall apply, in the manner provided in Article
68, to the Agency for a certificate of license
and registration.
2/ The trustees shall apply for the registration of the Charitable Trust within 3 months of
constitution of the Charitable Trust.
3/ The trustees may not perform any acts involving third parties before acquiring a
certificate of registration except those acts
necessary for transferring the funds
mentioned in the donation or will to the
possession or ownership of the Charitable
Trust.
34. Number of Trustees

1/ The number of trustees shall not in any case be lower than 2 and more than 5. Where less
than 3 persons are named ,the Agency shall
facilitate the appointment of the number of
people required to fulfill this requirement.
2/ Where more than 5 persons are named as trustees, the 5 first named and who are able
and willing to act shall alone be the trustees,
and the other persons named shall not be
trustees unless appo inted on the occurrence
of a vacancy.
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3/ u²=I ›”kê ”® u=•`U ›”É ¨ÃU Ÿ²=Á uLà ¾J’<ƒ ›Å^
Övm− ‹ ¾uÑA ›É^ÑAƒ É`Ï„‹ ŸJ’<
¾›Å^ Övm −‹ w³ƒ Ÿ ሦስት በታች Eንዲሆን
›?Ë”c=¨< K=ðpÉ Ã‹LM:: 4 / u²=I ›”kê SW[ƒ ŸT>jS<ƒ ›Å^
Övm −‡ u=Á”e ›”Æ SÅu— ቦታው
›=ƒÄåÁ ¨<eØ SJ” ›Kuƒ::

፴5 . ¾›Å^ Övm −‹ ›hDhDU

1 / ›Å^ Övm¨<” ¾T>jS¨< ¾›Å^ uÑA
›É^ÑAƒ É`Ï~” ÁssS¨< c¨< ¨ÃU
Eርሱ ¾¨ŸK¨< c¨< ነው፡፡ Eነዚህ ሰዎች
ከሌሉ ›?Ë”c=¨< ›Å^ Övm¨< ¾T>jU
uƒ” S”ÑÉ ÁS‰‰M::
2 / ¾}jS¨< ›Å^ Övm ¨<¡M“¨<” ›Mk
uMU “K ¨ÃU uT“†¨ ›Å^ Övm’~” TŸ“¨” “M‰K uS}
ÇÅ]Á Å”u< Sc[ƒ ›Ç=e ›Å^ Övm ÃjTM:: ፴6. ¾uÑA ›É^ÑAƒ É`σ” u›Å^ Övm’ƒ SjU 1 / ¾›Å^ uÑA ›É^ÑAƒ É`σ ¾T>ÁslU
c¨< ¾uÑA ›É^ÑAƒ É`σ” u›Å^
Övm’ƒ ŸjS ¾}jS¨< É`σ e^
S] −‹ ¾›Å^ uÑA ›É^ÑAƒ É`Ï~”
Áe}ÇÉ^K<::

2 / u²=I ›”kî ”® ›É^ÑAƒ É`σ ¾›Å^ uÑA ›É^ÑAƒ É`
Ï~” u’<³²?¨<‘ በስጦታው ¨ÃU u›?Δc=¨<
ት Eዛዝ u}¨c’¨< SW[ƒ ŸK?KA‹ ስጦታዎች
¨ÃU ¯LT¨<” KTd”ƒ ŸT>ÖkUuƒ Ñu=
KÄ uSÁ´ Áe}ÇÉ^M::

፴7 . ¾›Å^ uÑA ›É^ÑAƒ É`σ ›Å[Í˃

1 / ¾›Å^ uÑA ›É^ÑAƒ É`σ” ¾T>Á
slU c¨< ›Å^ Övm Y^ ›eŸ=ÁÏ’ Ñ”²w Á» Eና *Ç=}` “MjS ¨ÃU Eነዚህኑ ¾T>jU c¨< “M¨ŸK ›Å^
Övm −‡ Ÿ^X†¨< S”ŸM Eነዚህን
ÃS`×K<::

2 / ›Å^ Övm −‡ ÃI” U`Ý ÁLÅ[Ñ< ŸJ’
¨ÃU S¨c” “M‰K< ›?Ë”c=¨<
ÃjTM::

3 / ŸZeƒ uLà ¾J’< ›Å^ Övm −‹ c=•
ÁM}jS<ƒ ›Å^ Övm −‹ u²=I ›”kê ”®<e
›”k ጽ (1) ወይም (2) SW[ƒ ¾}jS<ƒ ›Å^
Övm− ‹ u}jS<uƒ ቦታ ያK<v†¨< ሃላፊነቶች
ውጭ K?KA‹ ›Å^ Övm −‹ ÁLD†¨<
Sw„‹“ ሃላፊነቶች Õb†ªM::

3/ Notwithstanding sub-article (1) of this Article,
the Agency may allow less than 3 persons as
trustees where one or more of such trustee is
a Charity.

4/ At least one of the trustees appointed under this Article shall be an Ethiopian domiciliary.

35. Appointment of Trustees

1/ The trustees may be appointed by the person constituting the Trust, or by the person
designated by him. In default of such person
the Agency shall facilitate the appointment of
such person.
2/ Where the trustee so appointed refuses his
agency or is for any other reason unable to
perform the trusteeship, a new trustee shall
be appointed according the rules of the trust.

36. Appointment of a Charity as a Trustee

1/ A person constituting a Charitable Trust may appoint a Charity as a trustee in which case
the officers of the Charity will administer the
trust.

2/ The Charity provided in Sub-article (1) shall administer the trust by the terms of the will,
donation or order of the Agency and
distinguish it from other donations or income
that it utilizes to achieve its purposes.

37. Structure of a Charitable Trust

1/ Where the person constituting the Charitable
Trust does not designate a trustee manager, a
trustee treasurer and a trustee auditor or does
not appoint a person to do the same, the
trustees shall among themselves make such
designation.

2/ The Agency shall make such designation where the trustees fail to make such
designation or are unable to give decision.

3/ Where there are more than three trustees those who
have not been designated under Sub-article (1) or
(2) shall have all the rights and obligations of the
other trustees except thos e rights and obligations
inhering in the designated responsibilities.

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4537

4/ ›Å^ Övm −‡ ewcv†¨<” ¾T>S^
K=kS”u` ŸS”ŸL†¨< ÃS`×K<::

፴8 . ¾›Å^ uÔ ›É^Ôƒ É`σ ›e}ÇÅ`

1 / ¾›Å^ uÔ ›É^Ôƒ É`σ ›e}ÇÅ`
u}SKŸ} Ÿ›Å^ Övm− ‡ u=Á”e ›”Æ
uêOõ Eስካልተቃወመ É[e ¾›Å^ Övm
Y^ ›eŸ=ÁÌ ¾K?KA‹ ›Å^ Övm −‹
eUU’ƒ dÁeðMѨ< ¾Te}ÇÅ` Y^ −
‹” ÃðêTM::
2 / ŸTe}ÇÅ` Y^− ‹ ¨<ß ÁK< E“ u²=I
›”kê ”® ¾k[uv†¨< ¨<X’@ −‹ Ÿ›Å^ Övm −‹
¨<eØ u=Á”e Ze~ u}Ñ–<uƒ ewcv
uÉUê wMÝ Ã¨c“ ሉ::
3/ ¾}KÁ¿ HXx‹ Ÿ›Å^ Övm −‹ ¨<eØ
Eኩል ÉÒõ ÁL†¨< c=J’< ¾SÚ[h¨<
¨<X’@ ¾ewcv¨< K=kS”u` uT>cÖ¨<
ÉUê èc“M::
4 / u²=I ›”kê ”® u}cÖ< ¨<d’@ −‹ ¾TÃeTS< ›Å^ Övm
− ‹ ¾M¿’ƒ HXv†¨< unK Ñ<v›?¨< Là Eንዲ
መዘገብላቸው SÖ¾p ËLK<::
5 / ›Å^ Övm− ‡ u›Å^ uÑA ›É^ÑA ት ድርጅቱ
e^ መሪነታቸው KðçTE†¨< ŸYM×” uLÃ
ለJ’< É`Ñ>„‹ uÓM ሃላፊ “†¨<::

፴9. ¾›Å^ Övm −‹ YM×”

1/ ›Å^ Övm −‡ u›Å^ uÑA ›É^ÑAƒ
É`Ï~ Là ÁL†¨< YM×” ¾›”É
vK”w[ƒ YM×” ’¨<:: 2/ ¾›Å^ uÑA ›É^ÑAƒ É`Ï~ u}ssSuƒ W’É }n^’> É”ÒÑ@ ŸK?K uk` ›Å^
Övm− ‡ አስשׂድאው ֳኤጄንתው ሳያስٍዉשּׁ
የדይንשׂሳשׂስ ንብנُ vKu?ƒ’ƒ KK?L c¨<
K=Áe}LKñ ›Ã‹KS
KŸ~ É”ÒÑ@ −‹ Eንደተጠበቁ J’¨< ›Å^
Övm −‹ ¾›Å^ uÑA ›É^ÑAƒ É`Ï~”
”w[ƒ ÁK ªÒ KK?L K=Áe}LMñ ›Ã‹
K¨¡K¨<” ›Å^ Övm ÃS`×M&
Eንዲሁም T“†¨ É`Ï~” Ñ<ÇÄ‹ የሚከታተል Öun
S¨ŸM ËLM::
4/ The trustees shall among themselves choose
the person who shall se rve as the chairperson
in the meetings of the trustees.
38. Administration of a Charitable Trust

1/ The trustee manager shall perform all acts of management without the approval of the
other trustees except where at least one of the
trustees submits a written protest concerning
any administrative act.

2/ Decisions beyond acts of management and those decisions protested to under Sub-article
(1) shall be taken by majority where at least
three of the trustees are present.

3/ Where opposing notions are supported by an
equal number of trustees, the final
determination shall lie with the chairperson
of the meeting.

4/ Those who are against a decision taken under
Sub-article (2) and (3) may require that their
dissenting opinion be recorded in the
minutes.

5/ The trustees shall be individually liable for the ultra vires acts they take as officers of the
charitable trust.

39. Powers of Trustees

1/ The powers of the trustees on the Charitable Trust are those of an owner.

2/ Without prejudice to any provision to the contrary in the act of constitution of the
Charitable Trust, the trustees may not
alienate immovable pr operty without prior
notification to the Agency.

3/ Subject to the provisions on small charities
the trustees may not alienate the property of a
Charitable Trust by a gratuitous title.

40. Representation of a Charitable Trust

1/ The trustee manager shall represent the Charitable Trust. The trustee manager shall
nominate the trustee who shall act in his
stead and may also appoint an advocate to
represent the Charitable Trust in any
proceedings.

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4538

2/ ›Å^ Övm −‡ ŸYM×” ¨c“†¨<
XÁMñ KðçTE†¨< QÒ© É`Ñ>„‹
}ÖÁm ¾T>J’¨< ¾›Å^ uÑA ›É^ÑAƒ
É`Ï~ ’¨<:: ፵ 1. K›Å^ Övm −‹ ¾T>ðìU ¡õÁ

1 / ¾›Å^ በጎ ›É^ጎ ƒ É`Ï~ u}ssSuƒ
W’É ¨ÃU uT“†¨ ¾}SKŸ~ É”ÒÑ@ −‹ ŸK?K uk` ›Å^
Övm ¡õÁ ¾TÓ–ƒ Swƒ ›Ã•[¨

2 / ¾²=I ›”kê ”® ›Å^ Övm− ‹ ¡õÁ K=ðçU E ንደሚገባ uê
G<õ c=eTS< Eና ›?Ë”c=¨< c=ÁìÉp uvKS<
Á’ƒ ¾W^ ›”É ›Å^ Övm K›Å^ በጎ ›É
^ጎ ƒ É`Ï~ KcÖ¨< ¨ÃU ¾›Å^ በጎ ›É ^ጎ ƒ É`Ï~” uS¨ŸM KðçT† ው É`Ñ>„‹
ŸuÔ ›É^Ôƒ É`Ï~ Gwƒ }S×ט ¡õÁ
ÁÑ—M
፡፡

3/ የዚህ Aንቀጽ ንU ስ A ንቀጽ (1) ቢኖርም
›”É ›Å^ Övm ¾›Å^ በጎ ›É^ጎ ƒ É`
Ï~” ŸTe}ÇÅ` Ò` u}ÁÁ² uÓK< Á¨
׆¨< ¨ß Eና ሃላፊነቶች Eንዲተኩለት
¾SÖ¾p Swƒ ›K¨<::

፵ 2. ¾›Å^ Övm −‹ ላፊነት

›Å^ Övm− ‹ u¨<¡M“ É”ÒÑ@ −‹ SW[ƒ K›Å^ በጎ ›É^ጎ ƒ É`Ï~ }ÖnT> −‹“ Eንደ ’Ñ ሁኔታ ¾›Å^ በጎ
›É^ጎ ƒ É`Ï~ c=k` ”w[~” SkuM
KT>Ñv†¨< c− ‹ ¾›Å^ በጎ ›É^ ጎƒ É`Ï~” SM”U ›e}ÇÅ` uT>SKŸƒ ሃላፊ
ÃJ“K<::

፵ 3. ¾›Å^ Övm¨< Y^ SMkp

1 / ¾›Å^ Övm¨< Y^ ¾SMkp HXw
ካለው e^¨<” ŸSMkl ŸG<Kƒ ¨` uòƒ KK?KA‹ ›Å^ Övm −‹ Eና ለኤጀንሲው ሳያስታውቅ u=k` Ÿ²=I ¾}’X u›Å^ ¾uÔ ›É^Ôƒ É`Ï~ Là KT>Å`c¨< Ÿ=X^ ላፊ ÃJ“M::

2 / ›Å^ Övm¨< YM×’<” KK?L ›Å^ Övm
Eስከሚያስተላልፍ É[e ¾›Å^ በጎ
›É^ጎ ƒ É`Ï~” ¾Te}ÇÅ` ኃላፊነት
›Kuƒ::

2/ The Charitable Trust shall be liable for
juridical acts done by the trustees within their
powers.

41. Remuneration of Trustees

1/ A trustee shall not be entitled to remuneration unless a provision about his entitlement to
remuneration has been made, by the trust
instrument or by any law.

2/ Notwithstanding sub-article (1) of this Article, a trustee who acts in a professional capacity
shall be entitled to receive reasonable
remuneration out of the trust funds for any
services that he provides to or on behalf of
the trust if all the trustees have agreed in
writing and approved by the Agency that he
may be remunerated for the services.

3/ Notwithstanding sub-article (1) of this Article
a trustee is entitled to indemnity for all
personal expenses and obligations arising out
of the administration of the Charitable Trust.

42. Liability of Trustees

The trustees shall be liable for the good
management of the Charitable Trust, in
accordance with the provisio ns relating to agency,
to the beneficiaries of the Charitable Trust and
where applicable to the persons who are to
receive the property at the termination of the
Charitable Trust.

43. Resignation of a Trustee

1/ A trustee shall be liable for any consequent loss to the Charitable Trust where he does not
notify the other trustees and the Agency of
his intention to resign two months prior to his
resignation.
2/ A trustee shall remain liable for the administration of the charitable trust until he
hands over the trusteeship.

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4539

3/ ›”É ›Å^ Övm ¾Y^ SMkmÁ ØÁo
Ák[u Eንደሆነ በዚህ Aንቀጽ ”® ( 1 ) ¾}Å’ÑѨ< ¾TeÖ”kmÁ Ñ>²? ŸTKñ
1 ¨` ›ekÉV ¾›Å^ በጎ ›É^ጎ ƒ
É`Ï~” vssS¨< c¨< ¨ÃU ÃI”
KSðçU YM×” u}cÖ¨< c¨<& Eነዚህ
vÕ u›?Ë”c=¨< ›Ç=e ›Å^ Övm ÃjTM:: ፵ 4. ¾›Å^ uÔ ›É^Ôƒ É`Ï~” TeÁ´ 1 / ¾}ÖnT>− ‹ ›uÇ] ¾J’< c −‹
¾›Å^ በጎ ›É^ጎƒ É`Ï~” ¨ÃU
T“†¨<”U }ÖnT>¨< K=Áј ¾T>Ñv¨<” ›uM uT“†¨ TeÁ´ ›Ã‹K<U::
2 / ለተወሰነ ጊዜ የተቋቋመ ¾›Å^ በጎ
›É^ጎ ƒ É`Ï ት c=ð`e ”w[~”
KS¨<cÉ Swƒ ያላቸው c−‹ ›uÇ] −‹ ¾›Å^ uÔ ›É^Ôƒ É`Ï~” TeÁ´ ወይም ¾›Å^ በጎ ›É^ጎ ƒ É`Ï~ uT>k`uƒ Ñ>²?
ባለ Eዳውን S}”ƒ ËLK<:: 3/ የዚህ Aንቀጽ ንU ስ A ንቀጽ (2) ቢኖርም በዚህ Aዋጅ Aንቀፅ “2 ንU ስ A ንቀጽ (1) መሰረት ከገቢ ማስገኛ ሥራዎች፣ ከሕዝባዊ መዋጮ ወይም ከማና ቸውም ምንጭ በተገ ኙ ንብረቶ ች ላይ Aበዳ ሪዎች መብት A ይኖራቸውም፡፡ ፵ 5. ¾}ÖnT> −‹ Sw„ ች

1 / }ÖnT> −‹ u›Å^ በጎ ›É^ጎƒ É`Ï~
TssT>Á W’É SW[ƒ ¾T>Ñv†¨<
ØpU Eንዲሰጣቸው ¾›Å^ በጎ ›É^ጎ ƒ
É`Ï~” K=ÖÃl ËLK<:: 2/ በዚህ Aንቀጽ ንU ስ A ንቀጽ (1) የተመለከ ተው Eንደተጠበቀ ሆኖ }ÖnT> −‡ Sw
„‰†¨<” ¾T>ÔÇ ሁኔታ c=ðÖ` ›Å^
Övm¨< Eንዲሻር ¨ÃU }Ñu= ¾J’ ªe
ƒ“ Eንዲሰጥ ›?Ë”c=¨<” SÖ¾p
ËLK<:: 3/ }ÖnT>− ‡ ¾›Å^ በጎ ›É^ጎƒ É`Ï~
›”M uJ’< ”w[„‹ Là ¾T²´ ¨ÃU
¾Te}ÇÅ` ›”Ç‹ Swƒ ¾L†¨

4/ በዚህ Aንቀጽ ንU ስ A ንቀጽ (3) ¾}Å’ÑѨ< u=•`U Eነዚህን ”w[„‹ uT>SKŸƒ
¾Ã`Ò ²S” E ንዲቋረጥ TÉ[Ó”
uS ሳሰK¨< Y^ Sw„‰†¨<” ¾SÖ
u
p
Y^ −‹” w‰ SðçU ËLK<::

3/ Where a trustee applies for resignation, a new
trustee shall be appointed by the person
constituting the trust, by the person on whom
such power has been conferred, or in default
of any such person, by the Agency 1 month
prior to the expiry of the notice prescribed in
sub-article (1).

44. Attaching Charitable Trusts

1/ The creditors of beneficiaries may in no case attach a Charitable Trus t or any allowance to
which a beneficiary is entitled.
2/ The creditors of persons who are to receive
the property forming the object of the
Charitable Trust constituted for a definite
period may at the dissolution of the
Charitable Trust attach such property, or
may replace the debtor at the time of
termination.

3/ Notwithstanding Sub-article (2) of this Article, the creditors shall not have rights on those
assets obtained from income generetaing
activities, public collections or any other
sources under subarticle (1) of Article 32(1)
of this Proclamation.

45. Rights of Beneficiaries

1/ The beneficiaries may claim from the
Charitable Trust the making over of the
interest, which, according to the act of
constitution of the Charitable Trust, is to
accrue in their favor.

2/ Without prejudice to the provisions of Sub- article (1) of this Article where the rights of
beneficiaries are jeopardized, they may apply
to the Agency for the dismissal of the trustee
or to compel him to give appropriate
guarantees.

3/ The beneficiaries of the Charitable Trust have no right to dispose of or to administer the
property forming the ob ject of the Charitable
Trust.

4/ Notwithstanding the provision of Sub-article
(3), they may only do those acts which
preserve their rights, such as the interruption
of a prescription in relation to such property.
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5/ ተጠቃሚዎች Ze}— ¨Ñ•‹ Eንዲያውቁት
›”É” ”w[ƒ ¾›Å^ በጎ ›É^ ጎƒ
É`Ï~ ”w[ƒ ›”M SJ ኑ” በማስታወቂያ
SÓKê ËLK<:: 6/ SY^‡ የA ደራ uÔ ›É^Ôƒ É`Ï~ }ÖnT> −‹” uum ሁኔታ “M¨c’ Aደራ
ጠባቂዎቹ ŸSY^‡ ሃሣብ Ò` ÃeTTM
wK ው uT>ÑUቱት SMŸ< }ÖnT>− ‹”
K=¨e ኑ ËL ሉ::
”®‚ −‹

፵ 6. ƒ`ÕT@

1 / &¾u ጎ ›É^ ጎƒ TIu` & TKƒ KuÔ
›É^ጎ ƒ ¯LT ¾}ssS TIu` ’¨<& 2 / & ¾uጎ ›É^ ጎƒ ኮT>‚ & TKƒ lØ^†¨<
5 ¨ÃU Ÿ²=Á uLà ¾J’< ŸQ´w Ñ”²w
¨ÃU K?L ”w[ƒ Ku ጎ ›É^ ጎƒ ¯LT
KScwcw HXw ÁL†¨< ¾}ðØa c −‹
ewew ’¨<::

፵ 7. ¾uÔ ›É^Ôƒ TIu `

1 / ›Óvw’ƒ ÁL†¨< የT ህuር A ደረጃጀትንና A ሰራርን ¾T>SKŸ~ ¾²=I ›ªÏ É”Ò
Ñ@ − ‹ KuÑA ›É^ÑAƒ TIuራት }ðé
T>’ƒ Õ^†ªM::
2 / ¾²=I ›”kê ”®‚ −‹” eKTêÅp

1 / ¾u ጎ ›É^ጎ ƒ ኮT>‚ −‹ u›?Ë”c=¨<
dÁìÉl Ñ”²w ¨ÃU ”w[ƒ Tcvcw
¨ÃU T“†¨<”U É`Ñ>ƒ SðçU
›Ã‹K<U::
2 / ¾²=I ›”kê ”®‚¨<” KTssU uT>Å[Ñ< ›eðLÑ> Eንቅስቃ
ሴዎች Là }ðéT> ›ÃJ”U::

3/ ›?Ë”c=¨< ¾uÔ ›É^Ôƒ ¢T>‚ −‹”
c=ÁçÉp ¾²=I” ›ªÏ ›”kê %9 “ &
É”ÒÑ@ −‹ uTÑ“²w S¨c” ›Kuƒ::

5/ The beneficiaries may make publications with a view to informing third parties of the fact
that certain property forms the object of the
Charitable Trust.
6/ Where the beneficiaries are not sufficiently determined by the founder, the trustees may
determine such beneficiaries as they deem
consistent with the intention of the founder.

Sub-Section Five
Charitable Societies and Charity Committees

46. Definition

1/ A “Charitable Society” shall mean a Society which is established for charitable purposes.

2/ A “Charity Committee” is a collection of five
or more natural persons who have come
together with the intent of soliciting money
or other property from the public for
purposes that are charitable.

47. Charitable Society

1/ All appropriate Provisi ons of this Proclamation
concerning the structure and working of
Societies shall apply to Charitable Societies.

2/ Without prejudice to the provisions of Sub- article (1) of this Article all appropriate
provisions of this proclamation concerning
Charities shall apply to Charitable Societies.

48. Approval of Charity Committees

1/ Charities Committees may not collect funds or perform any other activities without
acquiring an approval from the Agency.

2/ Sub-article (1) of this Article shall not apply
to activities necessary for the formation of a
Charity Committee .
3/ The Agency shall consider Articles 69 and 70 of this Proclamation when approving a
Charity Committee;

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፵9. ¾H>Xw SÓKÝ

1 / ¾uÔ ›É^Ôƒ ¢T>‚¨< ተቀባይነት ባላቸው መመዘኛዎች መሰረት ዓመታዊ ¾H>Xw SÓKݨ<” K›?Ë”c=¨< Tp[w ›Kuƒ:: 2 / ¾uÔ ›É^Ôƒ ŸAT>‚¨< ¾}ssS¨< ŸAንድ ¯Sƒ L’c Ñ>²? ŸJ’ ይህ ጊዜ
Eንዳለቀ ¾H>Xw SÓKÝ Tp[w
›Kuƒ::

$. ¾uጎ ›É^ ጎƒ ¢T>‚ ›Å[Í˃

1 / ¾u ጎ ›É^ጎ ƒ ¢T>‚” ¾TîÅp ¨<X’@ Se^‹ ›vLƒ Eና ¾uÔ ›É^Ôƒ ¢T>‚¨<” –_²=Ç”ƒ’ Ñ”²w Á»“
*Ç=}` ´`´` ሁኔታ Td¾ƒ
ይኖርበታል ::

2 / ¨<X’@¨< ¾uÔ ›É^Ôƒ ¢T>‚¨<” ¯LT −‹ Eና ¯LT −‡” ¾T>Á d”uƒ”
Ñ>²? SÓKê ይኖርበታል::
3/ ›eðLÑ> J• c=ј ¨<X’@¨< ¾uÔ ›É ^Ôƒ ¢T>‚¨< Y^ −‹ Eንዴት SŸ“¨” Eንዳለባቸው S¨c” Eና u¢T>‚¨< ¾T>cucu¨<” Ñ”²w Eና
”w[ƒ SÖ”“ ›ÖnkS<” KSq ×Ö` ›eðLÑ> ¾J’< Eርምጃዎችን TekSØ ይኖርበታል:: ´`´ uSS]Á èc“M:: $1 . ¾›vLƒ ሃላፊነት 1 / ŸuÔ ›É^Ôƒ ¢T>‚¨< ”penc? KT>S’Û ግዴታዎችና °Ç−‹ ›vLƒ
ወይም የስራ መሪዎች u›”É’ƒ“ u’ÖL
ሃላፊ ÃJ“K<::
2/ u²=I ›”kê ”® u}SKŸ} T“†¨‘ ›?Ë”c=¨< ¨ÃU የዘርፍ ›e}ÇÇ] ¡e ¾Tp[w Swƒ › ለው፡፡ $2 . um ÁMJ’ Ñ”²w“ ”w[ƒ 1 / uuÔ ›É^Ôƒ ¢T>‚¨< ¾}cucu¨< Ñ”²w“ ”w[ƒ u¢T>‚¨< የተሰበሰበውን
¯LT KTX”ƒ um “MJ’ ¨ÃU
¯LT¨<” Td”ƒ ¾TÉM ŸJ’ ÃI Ñ”²w ¨ÃU ”w[ƒ ¾¢T>‚¨< SssU
uìÅkuƒ ¨<X’@ SW[ƒ uY^ LÃ
è

49. Statement of Accounts

1/ A Charity Committee shall submit its annual statement of accounts that conform to
acceptable standards to the Agency.
2/ A Charity Committee should submit its statement of accounts at its dissolution where
the length of time for which the Charity
Committee is formed is not longer than one
year.
50. Structure of a Charity Committee

1/ The decision granting the approval of the Charity Committee sh all specify the
particulars of persons who constitute the
Charity Committee and those who shall act as
president, treasurer and auditor of the Charity
Committee.

2/ The decision shall specify the purposes of the Charity Committee and the time within
which it has to achieve them.

3/ The decision shall determine, where appropriate, the manner in which the
activities of the Charity Committee may be
carried out and prescribe such measures as
are necessary to control the amount and the
use of the funds collected by the Charity
Committee. Particulars shall be determined
by directives.

51. Liability of Members

1/ The members or officers of a Charity Committee shall be jointly and severally
liable for obligations and debts arising out of
its activities.

2/ Any donor, member, be neficiary, the Agency
or the Sector Administrator shall have
standing for the purpose of sub-article 1.

52. Insufficient Fund and Property

1/ Where the money or property collected by the
Charity Committee is insufficient to attain
the object which the Charity Committee
proposed to achieve, or where achievement
of its purpose becomes impossible, such
money or property shall have the destination
prescribed by the decision which has
approved the Charity Committee.

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2/ u¨<d’@¨< ¨<eØ ÃI” uT>SKŸƒ ¾}ÑKì
’Ñ` ¾K?K E ንደሆነ Ñ”²u< ¨ÃU ”w[~
u›?Ë”c=¨< lØØ` Y` J• u²=I ›ªÏ
É”ÒÑ@ −‹ SW[ƒ K}SXXà ¾u ጎ
›É^ጎ ƒ ¯LT 肨< Ñ”²u<” ¨ÃU ”w[~” ¾cÖ< c −‹ SMc¨< K=¨eƃ
›Ã‹K‚¨< ¾}cucu¨< Ñ”²w
¨ÃU ”w[ƒ ¯LT¨<” KTX”ƒ ›eðLÑ>
ŸJ’¨< uLà ŸJ’ k]¨< Ñ”²w ¨ÃU ”w[ƒ ¢T>‚¨<” vìÅk¨< የኤጀንሲው
¨<X’@ SW[ƒ Y^ Là è

2 / u¨<d’@¨< ¨<eØ ÃI” uT>SKŸƒ ¾}ÑKì
’Ñ` ¾K?K E ንደሆነ Ñ”²u< ¨ÃU ”w[~
›?Ë”c=¨< ¾T>Á´uƒ J• u²=I ›ªÏ
É”ÒÑ@ −‹ SW[ƒ K}SXXà ¾u ጎ
›É^ÑAƒ ¯LT 肨< Ñ”²u<” ¨ÃU ”w[~” ¾cÖ< c −‹ SMc¨< K=¨eƃ
›Ã‹K‚¨< በፀደቀበት ¨<X’@
Là u}SKŸ}¨< SW[ƒ u¢T>‚¨<
¾}cucu¨< Ñ”²w ¨ÃU ”w[ƒ K›”É K}¨c’ ²Lm ¯LT ¾T>¨‚¨< ¾}cucu¨< Ñ”²w ¨ÃU ”w[ƒ የታቀደውን ¯LT KTd”ƒ ›eðLÑ> ŸJ’¨< Eጅግ ¾u³ ŸJ’ ¾¢T>
‚¨< ›vLƒ u²Lm ¾uÔ ›É^Ôƒ É`Ï
ƒ’ƒ KSS´Ñw ðnÉ Eንዲሰጣቸው ›? ጀ
”c=¨< ን ሲጠይቁና ሲፈቀድላቸው K=ÁS
K¡~ ËLK<::

¡õM ›^ƒ

TIu^ƒ

$5 . ƒ`ÕT@

1/ &TIu` & TKƒ ዓֶדው ُץፍ ֳדግኘُ
ያֲָነ የአוֶֹًን אብُና ጥቅו ֳד
ስጠበቅ እና ـאሳሳይ ሕጋዊ ዓֶדዎ٤ን
ֳדከናወን እንዲሁו ـאሳሳይ ዓֶד
ካֶْው ـהּדُ ጋץ ֳאـוֹበץ በአוֶֹً
ስווነُ የـאטנـ የרዎ٤ ስብስብ
ነው፡፡
2/ In default of Provision to that effect the money
or property shall be pl aced at the disposal of
the Agency and shall be destined for a similar
charitable purpose in accordance with the
Provisions of this Proclamation.

3/ Persons who have donated money or property to the Charity Committee may not claim it
back.

53. Balance

1/ Where the money or property collected by the Charity Committee amounts to more than what is
necessary for the attainment of the proposed
purpose, the balance shall have the destination
prescribed by the decision of the Agency
approving the Charity Committee.

2/ In the absence of an y Provision to that effect,
it shall be placed at the disposal of the
Agency and shall be destined for a similar
charitable purpose in accordance with the
provisions of this Proclamation.

3/ Persons who have given money or property to the Charity Committee may not claim it back.

54. Change into a Charitable Endowment

1/ Where under the decision approving the Charity Committee the money or property
collected by the Charity Committee is to be
destined to a specific lasting object, a
Charitable Endowment shall be constituted
for the attainment of such object.

2/ Where the money or property collected by the
Charity Committee is significantly larger
than what is necessary for the attainment of
the proposed purpose, the members of a
Charity Committee may seek permission and
apply to the Agency for registration as a
Charitable Endowment.

SECTION FOUR

SOCIETIES

55. Definition

1/ “Society” means an association of persons organized on non-profit making and
voluntary basis for the promotion of the
rights and interests of its members and to
undertake other similar lawful purposes as
well as to coordinate with institutions of
similar objectives.
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2/ TIu^ƒ Y^ −‰†¨<” ¾T>Áe}vw`
¾TIu^ƒ Qw[ƒ TssU ËLK<::
ዝርዝሩ ኤጀንሲው በሚያወጣው መመሪያ
መሠረት ይወሰናል፡፡

$6. ¾Tህu^ƒ QÒ© c¨<’ƒ

1 / TIu^ƒ u›? ጀ”c=¨< E ንደተመዘገቡ QÒ©
c¨<’ƒ ÁÑ—K<::
2 / ¾TIu` ›vM’ƒ Kfe}— ወገኖች }LMö
›ÃcØU ¨ÃU ›Ã}LKõU::

$7 . ¾TIu^ƒ Sw„‹“ ግዴታዎች

1/ T”—¨ÁTEL ›Ç=e ›vM ¡õƒ SJ”
›Kuƒ::

2 / T”—¨S^¨< u›vLƒ
S<K< }dƒö u}S[Ö< c −‹ ’¨<::

3/ T”—¨ ÉUê › ለው::

4 / T”—¨Å[Ó T”—¨<U
¾TIu` ›vM ¾SÚ[h ¨<d’@ ŸScÖ~ uòƒ uY^ ›eðéT>¨< ¾ScTƒ Swƒ
›K¨<::

6/ TIu ¾ôÈ^M vI] Eና eÁT@ ÁK¨<
ŸJ’ ¾Y^¨< ቦታ ወይም ¾›vLƒ Ø”p`
u=Á”e ¾›Ueƒ ¡MKA‹ ¨<¡M“ ÁK¨<
SJ” ›Kuƒ::

7 / ›=ƒÄåÁ¨<Á” w²<H” TIu^ƒ uÈV¡ ^c=Á© Y`¯ƒ ግንባታና uU`Ý H>Ń
u}KÃU ትምህርታዊ c?T>“a‹” በወቅ
ታዊ Ñ<ÇÄ‹ Là uT²Ò˃’ ¾}¨ÇÇ ] − ‹” ýaÓ^U uS[ǃ’ ¾U`Ý H>Å„‹” በመታዘብና ŸU`Ý ›eðéT>
›”Lƒ Ò` uS}vu` [ÑÉ u”nƒ
Sd}õ ËLK<::

8 / ¾T”—¨hhM SJ”
›Kuƒ::

9 / ማንኛውም ማህበር Aባላቱ
በጠ የቁ
ጊዜ
ስለማህበሩ Eንቅስ ቃሴ

የሚገልፁ ሰነዶችን
የማሳየት ግዴታ A ለበት ::
2/ Societies may form a consortium Society to
coordinate their activities. Particulars shall be
determined by the directives of the Agency.

56. Legal Personality of Societies

1/ Societies shall acquire legal personality upon registration by the Agency.

2/ Membership in a Society shall not be transferred or passed to third parties.

57. Rights and Obligations of Societies

1/ Any Society shall be open to a new member that fulfills the requirements of the Society.

2/ Any Society shall be managed by persons elected through the full participation of
members.
3/ Every member of any Society shall have equal and one vote.

4/ No Society may admit or dismiss members except as provided by its rules.

5/ The member of any Society whose membership is terminated shall have the right to be heard
by the executive organ before a final decision
is made.

6/ Where the Society has Federal character and nomenclature, its work place and
composition of the members shall show the
representation of at leas t five Regional States.

7/ Ethiopian mass-based organizations may actively participate in the process of
strengthening democratization and election,
particularly in the process of conducting
educational seminars on current affairs,
understanding the platforms of candidates,
observing the electoral process and
cooperating with electoral organs.
8/ The rules of any Soci ety shall be subject to
amendment by the vote of a majority of
members.
9/ Any Society shall, upon its member’s request, disclose documents that show its activities.

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$8. ¾Tህu^ƒ ›Å[Í˃

1 / ¾T”—¨ S}ÇÅ]Á Å”w èc“M::

2 / ¾²=I ›”kê ” Ue ›”kê ( 1) u=•`U
T”—¨ ¾Y^ መሪዎች Eና የውስጥ *Ç=}` ¾Á²
SJ” ›Kuƒ::
3/ የውስጥ *Ç=} uTIu ¾e^ S]’ƒ
ቦታ K=ô ›Ã‹MU::

$9 . ¾ÖpLL Ñ<v›? YM×”“ }Óv^ƒ

ÖpLL Ñ ውሳኔ ሰጪ ሆኖ :-

1 / ¾TIu” S}ÇÅ]Á Å”w Á¨×M’
ÁhiLM&

2 / የማህበሩን የስራ Aስፈጻሚ ኮሚቴ Aባላት
ይመርጣል ‘ ያግዳል ‘ ያሰናብታል፤
3/ uS}ÇÅ]Á Å”u< Sc[ƒ ¾T ህu”
*Ç=}` ÃS`×M’ ያግዳል’ ያሰናብታል &
¡õÁ¨<” èe“M&

4 / uTIu ¾þK=c=“ ስትራቴጂ Ñ<ÇÄ‹ Là èe“M& 5 / uTIu K?KA‹ ›”Lƒ YM×”“ }Óv^ƒ e` uTèÉl TIu” uT>SKŸ~ Ñ<ÇÄ‹ Là èe“M፤

6/ ¾T ህu” Sõ[e èe“M&

7 / uTIu S}ÇÅ]Á Å”w ¾}cÖ<ƒ”
K?KA‹ Y^ −‹ ÁŸ“¨<“M::

% . ŸÖpLL Ñ<v›?¨< ¨<X’@− ‹ SK¾ƒ

1 / ¾}K¾ Hdw ÁK¨< ¾TIu` ›vM ¾M¿’ƒ
Hdu<” unK-Ñ<v›?¨< Là KÄ Teð`
ËLM::

2 / ማንኛውም ¾TIu` ›vM uÖpLL
Ñ<v›?¨< ¾}LKð¨< ¨<X’@ ¾TIu”
S}ÇÅ]Á Å”w Eና K?KA‹ ›Óvw’ƒ
ÁL†¨< ን QÔ‹ ÃØdM wKA c=ÁU”
K›?Ë”c=¨< K=ÁSK¡ƒ ËLM::

58. Structure of Societies

1/ The organizational structure of any Society shall be determined by its rules.
2/ Notwithstanding Sub-article (1) of this Article, no Society shall be organized without having
a General Assembly, the necessary Officers
and an Internal Auditor.

3/ An Internal Auditor shall not assume the position of an Officer.

59. Powers and Functions of the General Assembly

The General Assembly of the Society being the
supreme and final decision making organ shall:
1/ enact and amend the rules of the Society;

2/ appoint, suspend or dismiss the executive
committee of the Society;
3/ appoint, suspend or dismiss the Auditor of the Society and decide on his remuneration based
on its rules;

4/ decide on policy and strategy matters of the Society;

5/ decide on all matters concerning the society which do not fall within the powers and
functions of other organs of the society;

6/ decide on dissolution of the Society;

7/ perform other functions entrusted to it by the rules of the Society.

60. Dissents from the Resolutions of the General
Assembly

1/ Any member of the Society who has
dissenting opinion may record his opinion
separately in the minutes.

2/ Any member of the Society may apply to the Agency where he believes that the decisions
rendered by the General Assembly
contravene the rules of the Society or other
relevant laws.

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%1. ¾ÖpLL Ñ<v›?¨< ewcv −‹

1/ ¾TIu ÖpLL Ñ<v›? ewcv −‹ uT ህu
S}ÇÅ]Á Å”w u}Å’ÑѨ< SW[ƒ
ÔH@ÇK< ፡፡

2 / u²=I ›”kê ”® በጠቅላላ ጉባኤው ሰብሳቢ መደበኛ ስብሰባ
በ ” k“ƒ ¨<eØ ÁM ተÖ^ ŸJ’ ›?Ë”c=¨<
u›”É ¨ÃU Ÿ²=Á uLà uJ’< ›vLƒ
ÖÁm’ƒ u ሰብሳቢው ›T”Ã’ƒ ¨ÃU
u^c< ¾ÖpLL Ñ<v›?¨<” ewcv K=Ö^
ËLM ፡፡

3/ ¾ÖpLL Ñ<v›?¨< ewcv ¾}Ö^¨< u²=I
›”kê ”® ›?Ë”c=¨< Aስፈላጊ ሆኖ ሲገኝ ¾ÖpLL
Ñ<v›?¨< ሰብሳቢ ¾T>J” c¨< KU`Ý
K=Ák`w ËLM፡፡

4 / ¾TIu UM®} Ñ<v›? uS}ÇÅ]Á Å”u<
u}¨c’¨< SW[ƒ ÃJ“M:: ÃI” ¾T>S
KŸƒ É”ÒÑ@ uK?Kuƒ ሁኔታ ¾ewcv¨<
›w³—¨< ›vLƒ Ÿ}Ñ–< UM®} Ñ<v›?
Õ^M:: KG<Kƒ ተከታታይ ewcv −‹
UM¯}-Ñ<v¯@ “M}TEL uT>kØK¨< Ze
}— ewcv Ÿ›vL~ ሃምሳ በመቶ vÃÑ–<U
u›?Ë”c=¨< ¨<d’@ UM¯ƒ Ñ<v¯@ E”Å}
TEL ÃqÖ^M::

5 / ¾ÖpLL Ñ<v›?¨< ¨<X’@ −‹ uÉUê
wMÝ ÁMóK< ፤ ÉUê Eኩል c=J” ሰብሳ
ቢው ¨X˜ ÉUê Õ[ªM:: ¾T
ህu
¾ewcv Y’

-Y`¯ƒ uT“†¨²?
u=J” ¾Ç=V¡^c= S`J‹” ¾}S[¢²
SJ” ›Kuƒ::

6/ uÖpLL Ñ<v›?¨< ›Ë”Ç Là ÁMcð
Ñ<ÇÄ‹” u}SKŸ} ¾}cÖ< ¨<X’@ −‹ }ðíT>’ƒ ›Ã•^†¨Ÿ}K<ƒ YM×”“ }Óv ራት
›K¨<&

1 / ¾TIu” Ñ”²w“ ”w[ƒ ›e}ÇÅ`
Ãq×Ö^M ፡፡

2 / u›=ƒÄåÁ }kvÃ’ƒ vÑ–< SS²— −‹
SW[ƒ የማህበሩን ¾¨<eØ *Ç=ƒ ]þ`ƒ
A ዘጋጅቶ ለጠቅላላ ጉባኤ ያቀርባል፡፡

3/ u²=I ›ªÏ eK ¨<ß *Ç=ƒ ¾}Å’ÑÑ<ƒ
u=•U T ህu uT”—¨²? u¨<Ü *Ç=}` K=ÖkU ËLM:: 61. Meetings of the General Assembly 1/ The meetings of the General Assembly shall be held as is provided for in the rules of the Society. 2/ Where the Chairperson of the Assembly fails to convene the regular meeting of the General Assembly within 30 da ys in accordance with sub-article (1) of this Article, the Agency may, upon request of one or more members or officers of the Society convene the meeting of the General Assembly through the Chairperson or by its own. 3/ Where the meeting of the General Assembly was convened in accord ance with Sub-article (2) of this Article, the Agency may, where appropriate, nominate a Chairperson of the General Assembly. 4/ A quorum of the Society shall be as is provided for in its rules. Failing such provision, a simple majority of the Assembly shall constitute a quorum. Where the quorum is not fulfilled for two consecutive meetings, the quorum shall be deemed to have been fulfilled on the third, such meeting despite there not being a fifty percent presence upon the decision of the Agency. 5/ Decisions of the General Assembly shall be taken by the majority. In case of a tie, the Chairperson shall have a casting vote. The meetings procedures of the Society shall at all times conform to democratic principles. 6/ A decision not relating to the items on the agenda of the General Assembly shall be of no effect. 62. Powers and Func tions of the Auditor The Auditor shall have the following powers and functions: 1/ monitor the financial and property administration of the Society; 2/ prepare the internal audit report of the Society in accordance with standards acceptable in Ethiopia and submit to the General Assembly; 3/ Notwithstanding the Provisions of this Proclamation regarding external audits the Society may at any time use an external auditor. 4¹þ 5)$5 �Z�Z�Z��D�E��V�V�L�Q�L�D�O�D�Z��F�R�P gA ØÁ‰L ነU¶T Uz¤È qÜ_R @5 የካቲት 6 qN 2ሺ1 ›.M Federal Negarit Gazeta No. 25 13 th February, 2009 …. page 4546 %3 . ›vLƒ” ¾T>SKŸ~ S[Í −‹

1 / ¾T ህu ¾Y^ S]− ‹ ¾›vL~” ´`´`
Ñ<ÇÄ‹ ÃS²ÓvK<‘ ÃÖwnK<‘ c=Ö¾l
K›?Ë”c=¨< Ák`vK<:: 2 / ŸT ህu^ƒ ¾T>ðKÑ< S[Í− ‹ ´`´`
›?Ë”c=¨< uT>Á¨×¨< SS]Á
èc“M::
¡õM ›Ueƒ

¾ በጎ ›É^ ጎƒ É`Ï„‹“ Tህ u^ƒ
›Sc^[ƒ’
ðnÉ ›c×Ø“ U´Ñv

”®

¾u ጎ ›É^ ጎƒ É`Ï„‹“ T ህu^ƒ ›Sc^[ƒ

%4 . ›Sc^[ƒ

1 / ¾uÔ ›É^Ôƒ É`Ï„‹ ¨ÃU TIu^ƒ
u²=I Aዋጅና A ዋጁን ለማስፈፀም በሚወጡ
ደንቦች የተቀመጡ Seð`„‹” ›TEM}¨<
c=Ñ–< Eንደተመሰረቱ ÃqÖ^M::

2 / T”—¨²? ¨<eØ
KU´Ñv TSMŸƒ ›Kuƒ::
3/ u²=I ›”kê ”®²?
ÑÅw u=ÁMõU KU´Ñv Eንዲያመለክት
ኤጀንሲው ሊፈቅድ ይችላል፡፡

%5 . ¾SSe[ƒ ¨<Ö?ƒ

1 / ¾uÔ ›É^Ôƒ É`Ï„‹ Eና TIu^ƒ
በመመስረታቸው w‰ QÒ© c¨<’ƒ
›Ã•^†¨

2 / ¾}Sc[}¨< ¾uÔ ›É^Ôƒ É`σ
¨ÃU TIu` תאዘገብና QÒ© c¨<’ƒ
c=Áј Sw„‡“ ግዴታዎቹ ¨Å
}S² ገu¨< ¾uÔ ›É^Ôƒ É`σ ¨ÃU
TIu` Ã}LKóK<:: 3/ ¾uÔ ›É^Ôƒ É`Ï~ ¨ÃU ማህበሩ ከመመዝገቡ uòƒ ¾T>Ácveu¨< Ñ”²w
¨ÃU ”w[ƒ Ÿw` $ሺ (HUd g=I ብር)
uLà K=J” ›Ã‹MU::

4 / uQÓ u}¨c’¨< ¾Ñ>²? ÑÅw ÁM}S²Ñu
¾}SW[} ¾uÔ ›É^Ôƒ É`σ ¨ÃU
TIu` Eንዲቋረጥ U¡”Áƒ ÃJ“M::
63. Information about Members

1/ The Officers of the Society shall record and
keep the particulars of its members and
furnish the same to the Agency upon request.

2/ The particular information required from Societies shall be determined by the
directives of the Agency.

SECTION FIVE

FORMATION, LICENSING AND
REGISTRATION OF CHARITIES AND
SOCIETIES
Sub-Section One
Formation of Charities And Societies

64. Formation

1/ Charities and Societies shall be deemed to be formed when they fulfill the minimum
requirements set forth in this Proclamation
and regulations issued to implement this
Proclamation.

2/ Any Charity or So ciety shall apply for
registration within three month of its
formation.

3/ Irrespective of the provision of Sub-article (2) of this Article, the Agency may allow a
Charity or Society to apply for registration
notwithstanding that the time limit has passed
where good cause has been shown.

65. Effects of Formation

1/ Merely formed Charities and Societies shall have no legal personality.
2/ Upon registering and thus acquiring legal personality, the rights and duties of the
Charity or Society form ed shall accrue to the
registered Charity or Society.

3/ Charities and Societies may not solicit money and property exceeding fifty thousand birr
before its registration;

4/ Failure to register within the prescribed period shall be a ground for cessation of the formed
Charity or Society.
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4547

%6 . ¾²`õ ›e}ÇÇ] −‹

1 / ›Óvw’ƒ ÁL†¨< ¾ôÈ^M ›eðéT>
SY]Á u?„‹ የበጎ Aድራጎት ድርጅቶችና
ማህበራት የዘርፍ ›e}ÇÇ] ሆነው
uT>’> ስƒ Ãc¾TK<:: 2 / K²=I ›ªÏ ›ðéçU ¾uÔ ›É^Ôƒ É`Ï~ ¨ÃU TIu u›”É ¾}¨c’ ¾²`õ ›e}ÇÇ] ¾TÃgð” ¨ÃU Ÿ›”É uLà ¾²`õ ›e}ÇÇ]” ¾T>SKŸƒ ŸJ’
›?Ë”c=¨< ¾²`õ ›e}ÇÇ] ÃJ“M::

3/ T“†¨ KJ’< ለት ¾ôÈ^M S”Óeƒ ›”Lƒ
u¨<¡M“ K=cØ Ã‹LM:: %7 . ¾²`õ ›e}ÇÇ] −‹ YM×”“ }Óv ራት ¾²`õ ›e}ÇÇ] −‹ የሚከተሉት YM×”“ }Óv ር ይኖራቸዋል፤ 1 / uuÔ ›É^Ôƒ É`Ï„‹“ TIu^ƒ U´Ñv H>Ń K›?Δc=¨< ›eðLÑ>¨<” ÉÒõ Ãc×M& 2 / ¾uÔ ›É^Ôƒ É`Ï„‹”“ TIu^ƒ” ýaÓ^V‹“ ýaË¡„‹ ¾T>ÑSÓS<“ ›e}Á¾ƒ ¾T>cÖ< vKS<Á −‹” ÃSÉvM& 3/ uTssT>Á QÑ< u}cÖ¨< YM×”“ }Óv` Eና ከበጐ Aድራጐት ድርጅቶችና ማህበራት ጋር በሚገቡት ስምምነት Sc[ƒ የበጎ A ድራጎት ድርጅቶችንና ማህበራትን ¾Y^ ”penc? ይከታተላል’ Ãq×Ö ^M’ ›eðLÑ>¨<” Eርምጃ èeÇM&

4 / ¾²`õ ›e}ÇÇ]¨< u²=I ›”kê ”®<e
›”kê ( 3) Sc[ƒ ¾¨cŨ<” Eርምጃ
ucvƒ ¾Y^ k“ƒ ¨<eØ K›?Δc=¨<
Ád¨<nM&

5 / ŸuÔ ›É^Ôƒ É`Ï„‹ Eና TIu^ƒ
Y^ −‹ Iw[}cu< ¾Lk }ÖnT>
SJ’<” KT[ÒÑØ ›?Ë”c=¨< K=Ÿ}L†¨< ¾T>Ñu< Seð`„‹” Á¨×M ፤

6/ ¾u ጎ ›É^ÑAƒ É`Ï„‹”“ ¾²`õ ›e}
ÇÇ]¨<” ¾Ò^ Óx‹ KTX”ƒ ¾u ጎ ›É
^ÑAƒ É`Ï„‹ }k“Ï}¨< ¾T>cuƒ”
ሁኔታ ያመቻቻል ::

66
.
Sec t
or Administrators

1/ Relevant Federal Executive Organs shall be assigned by the minister as Charities and
Societies Sector Administrators.

2/ For the purposes of this proclamation the Agency shall be a sector administrator for
charities or societies that do not fall under
any sector administrator or fall under more
than one sector administrator.

3/ Any sector administrator may delegate powers and functions given to it under this
proclamation to the relevant organs of federal
government accountable to it.

67. Powers and Functions of Sector Administrators

Sector Administrators shall have the following
powers and functions:

1/ provides necessary support to the Agency in
the process of registration of Charities and
Societies;

2/ assigns professionals who evaluate and recommend on the Charities’ and Societies’
programs and projects;

3/ supervises and controls operational activities of Charities and Societies and take necessary
measures according to laws establishing it
and its agreements with the Charities and
Societies;

4/ A Sector Administrator taking measure by virtue of this Article shall notify the Agency
of such measures within seven working days;

5/ Develop criteria that have to be followed by the Agency which shall assure the maximum
benefits of the public from the activities of
Charities and Societies;

6 may make arrangements with Charities for
coordinated efforts towards the achievement
of the common goals of the Charities and the
said Sector Administrator.

4 ¹þ 5)$7
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4548

”®

¾uÑA ›É^ÑAƒ É`Ï„‹“ TQu^ƒ U´Ñv

፷8. U´Ñv

1 / u²=I ›ªÏ ›”kê %9 ¾}Å’ÑѨ< Eንደ
ተጠበቀ J• ›?Ë”c=¨< TSMŸ‰ c=k`w
Kƒ በ” ቀናት ውስጥ u²=I ›ªÏ ¾}Å’
ÑÑ<ƒ ›eðLÑ> ሁኔታዎች መሟላታቸውን
“[ÒÑÖ u%EL ›SM”Œ‡” uuÑA ›É^ÑAƒ
É`σ’ƒ ¨ÃU uT ህu`’ƒ uSS´Ñw
¾QÒ© c¨<’ƒ T[ÒÑÝ Ue¡` ¨[kƒ Ãc×M:: 2 / በዚህ Aንቀጽ ን U ስ A ንቀጽ (1) ኤጀንሲው የሕጋዊ ሰውነት ማረጋገጫ የምስክር ወረቀት ካልሰጠ ወይም የማይሰጥ መሆኑን ካላሳወቀ A መልካቹ በንUስ A ንቀጹ ከተቀመጠው የመጨረሻ ቀን በ 05 ቀናት ውስጥ ለቦርዱ ይግባኝ ማቅረብ ይችላል፡፡ 3/ u²=I ›”kê SW[ƒ ¾T>k`w ¾U´Ñv
TSMŸ‰ ›?Ë”c=¨< uT>Á²Ò˨< ö`USc[ƒ ¾u Ô ›É^Ôƒ É`Ï~” ¾T ህu” Ów’ ›LT“ Y^ ¾T>SKŸ~
SÓKÝ −‹” ¾Á² J• ŸT>Ÿ}Kƒ Ò`
}Áõ Sp[w ይኖርበታል&

G/ ¾uÔ ›É^ÑAƒ É`Ï~ ¨ÃU ¾T ህ
u S}ÇÅ]Á Å”w Eና Eንደ Aስፈላ
ጊነቱ የዘለቄታ በጎ ›É^ጎ ƒ É`Ï~”
¨ÃU ¾›Å^ uÔ ›É^Ôƒ É`Ï~”
ÁssS¨< W’É pÍ=&

K/ Eንዳስፈላጊነቱ ›?Ë”c=¨< ¾T>ÖÃn†¨<
ሌሎች W’Ê‹::

4 / u²=I ›”kê ”® ሁኔታዎች u}ÚT] ¨<Ü ›Ñ` ¾}Sc[} ¾ በጎ ›É^ ጎƒ É`σ ¾T>Ÿ}K<ƒ” Tp[w ይኖርበታል&

G/ ¾uÔ ›É^Ôƒ É`Ï~ SssS<” ¾T>Ádà Ÿ}ssSuƒ ›Ñ`
¾}cÖ¨<” ¾}[ÒÑÖ c’É&

K/ YM×” ÁK¨< ¾É`Ï~ ›”M É`Ï~
u›=ƒÄåÁ ¨<eØ Eንዲሠራ ÁdKð¨<
¾}[ÒÑÖ ¨<X’@& N/ ›=ƒÄåÁ ŸT>ј ¾uÔ ›É^Ôƒ É`Ï~ Ÿ}ssSuƒ ›Ñ` ›?Uvc=
¨ÃU ›?Uvc= ŸK?K Ÿ}ssSuƒ
›Ñ` eM×” vK¨< ›”M ¾}cÖ
¾ÉÒõ ÅwÇu?& Sub-Section Two

Registration of Charities and Societies

68. Registration

1/ Subject to Article 69, the Agency shall, upon
application and after ensuring the fulfillment
of the requirements stipulated under this
Proclamation, register the applicants as a
Charity or a Society and issue a certificate of
legal personality within 30 days from the date
of application.

2/ Where the Agency does not issue a certificate of legal personality or does not make known
that it will not do the same the applicant may
apply to the Board not later than 15 days
from the last date of the time limit prescribed
in the sub-article.

3/ An application for registration under this Article shall include particulars concerning
its goals, objectives and activities as per the
form prepared by the Agency accompanied
by:

a) a copy of the rule s of the Charity or the
Society and where applicable a
document showing the act of constituting
of a Charitable Trust or a Charitable
Endowment;

b) such similar documents and duly
completed forms as the Agency may
require.

4/ In addition to the requirements set forth under sub-article (2), Charities that are established
abroad shall present:

a) duly authenticated certificate of
registration showing its establishment
from its country of origin;

b) proof of the decision of its competent
organ to operate in Ethiopia;

c) a letter of recommendation by the
Embassy in which the Charity is
incorporated or in the absence of such by
a competent Government Organ in that
country;

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4549
S/ Ÿ›=ƒÄåÁ ôÈ^L© Ç=V¡^c=Á©
]øwK=¡ ¾¨<ß Ñ<Çà T>’>e‚`
¾}cÖ ¾ÉÒõ ÅwÇu?&

W/ ¾›Ñ` ¨<eØ }¨”¿ ¾}cÖ¨< ¾}[ÒÑÖ ¾¨<¡M“ YM×”::

5 / u²=I ›”kê SW[ƒ ¾U´Ñv TSMŸ‰
c=k`w }Ñu=¨< ¾U´Ñv ¡õÁ SðçU
›Kuƒ::

፷9 . ¾U´Ñv ØÁo” eLKSkuM

›?Ë”c=¨< ŸT>Ÿ}K<ƒ ›”Æ U¡”Áƒ S•”
“[ÒÑÖ ¾uÔ ›É^Ôƒ É`Ï~” ¨ÃU
TIu” ›ÃS²ÓwU&

1 / K=ssU የታሰበው ¾በጎ ›É^ ጎƒ É`σ
¨ÃU Tህ u` S}ÇÅ ሪÁ Å”w u²=I
›ªÏ ¾}Å’ÑÑ<ƒ” መስፈርቶች ¾TÁTEL J• c=ј& 2 / K=ssU የታሰበው ¾uጎ ›É^ ጎƒ É`σ ¨ÃU Tህu` QÑ-¨Ø KJ’ ዓላማ’ ¾Q´w” WLU KT>ÁÅð`e ተግባር ¨ÃU ¾›=ƒÄåÁ”
ÅI”’ƒ“ S[ÒÒƒ KSÑ<ǃ SÖkT>Á
K=J” ËLM ¾T>Ác˜ um U¡”Áƒ c=•`&

3/ ¾U´Ñv TSMŸ‰¨< ¾²=I” ›ªÏ ¨ÃU
u²=ህ ›ªÏ SW[ƒ ¾¨Ö< Å”x‹” É”ÒÑ@ −‹ ¾TÁTEL c=J”& 4 / ¾u ጎ ›É^ጎ ƒ É`Ï~ ¨ÃU T ህu ¾T>S²ገwuƒ eU ŸK?L ¾u ጎ ›É^ ጎƒ
É`σ ¨ÃU T ህu` ¨ÃU ŸT”—¨SdcM ŸJ’
¨ÃU ¾Q´w” V^M ¨ÃU QÓ”
¾T>n[” c=J”&

5 / ¾ በጎ A ድራጎት ድርጅቱ ወይም Tህu
eÁT@ ›Ñ` ›kó© ¨ÃU ôÈ^L© J•
¾›vLƒ Ø”p` ¨ÃU ¾Y^ ቦታው
u=Á”e ¾›Ueƒ ¡MKA‹ ¨<¡M“ ¾K?K¨<
ŸJ’::

& . uY^ S]’ƒ SY^ƒ ¾TËK<
c− ‹
T ንኛ ¨ ¨ÃU Tህ u` ¨ÃU በ Eነዚሁ p`”Ýö‹
uY^ S]’ƒ SY^ƒ ¾TËK¨<&

1 / በማጭበርበር ወይም ታማኝነትን በማጓደል
ወንጀል ጥፋተኛ ሆኖ የተቀጣ ከሆነ፤

d)
a letter of recommendation from the
Ministry of Foreign Affairs of the
Federal Democratic Republic of
Ethiopia;
e) power of attorney of the country
representative.
5/ The necessary registration fee shall be paid where an application for registration under
this Article is made.
69. Refusal of Application for Registration

The Agency shall refuse to register a Charity or
Society where one of the following reasons occur:
1/ the rules of the proposed Charity or Society
do not comply with the necessary conditions
set by this Proclamation;

2/ the proposed Charity or Society is likely to
be used for unlawful purposes or for purposes
prejudicial to public peace, welfare or good
order in Ethiopia;

3/ the application for registration does not
comply with the provisions of this law or any
regulations made hereunder;

4/ the name under which the proposed Charity or Society to be registered resembles the name
of another Charity or Society or any other
institution or is contrary to public morality or
is illegal;

5/ where the nomenclature of the Charity or
Society is country wide and the composition
of its members or place of business do not
show the representation of at least five
regional states.

70. Persons Who shall not Act as Officers

No person shall act as an Officer of a Charity or
Society or a branch thereof if that person
:

1/ has been convicted of a crime that involves fraud or other crimes that involve dishonest
acts;
4¹þ 5)$98
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4550

2/ uT“†¨ Sw~” ¾}Ñðð“ Sw„‡ ÁM}SKc<Kƒ
ŸJ’&

3/ uQÓ SW[ƒ ከችሎታ T׃ ¾}’d
SY^ƒ ¾TËM ŸJ’&

4 / uõ`É ¡MŸL ¾}Å[Ñuƒ ŸJ’&

5 / ›=ƒÄåÁ ¨<eØ ŸK?K“ ›KS• KuÑA ›É^ÑAƒ É`Ï~ ¨ÃU T ህu ƒ¡¡K— ›e}ÇÇ` Eንቅፋት ¾T>J” ŸJ’::

&1 . ¾u ጎ ›É^ጎ ƒ É`Ï„‹“ T ህu^ƒ
S´Ñw
1 / ›?Ë”c=¨< T”—¨<”U ¾u ጎ ›É^ጎ ƒ É` σ ¨ÃU T ህu`” uT>SKŸƒ u¾Ñ>²?¨< ¾T>¨e“†¨< ´`´a‹ ¾T>S²Ñu<uƒ
¾u ጎ ›É^ጎ ƒ É`Ï„‹“ Tህ u^ƒ S´
Ñw ÃóM ፡፡

2 / የዚሁ ¯Ã’ƒ W’É S<K< ¨ÃU ŸòM
ÓMvß u›?Ë”c=¨< ÇÃ_¡}` ƒ¡¡K—
pÍ= KSJ’< ¾}SWŸ[ ŸJ’“ ¾›?Ë”c=¨<
TQ}U Ÿ}Å[Ñuƒ uT“†¨Å„‹ uTe[Í’ƒ }kvÃ’ƒ Õ[ªM ፡፡

3/ ¾u ጎ ›É^ጎ ƒ É`Ï„‹“ T ህu^ƒ
S´Ñw u›?K?¡ƒa’>¡ SM¡ ÚUa
›?Ë”c=¨< ›Óvw ’¨< wKA uT>ÑU}¨<
S”ÑÉ }²ÒÏ„ ÃkS×M::

4 / ኤጀንሲው በዚህ Aዋጅ መሠረት የተመ
ዘገቡትን፣ የታገዱትንና ከመዝገብ የተሰረ
ዙትን የበጐ Aድራጐት ድርጅቶችና ማሕበ
ራት ዝርዝር በጋዜጣ ያወጣል፡፡
&2 . ¾u ጎ ›É^ጎ ƒ É`σ ¨ÃU T ህu`
p`”Ýõ
1 / T”—¨ ¨ÃU Tህ u` ›ekÉV ›?Ë”c=¨<”
uTd¨p uS}ÇÅ]Á Å”u< SW[ƒ
p`”Ýõ K=Ÿõƒ ËLM::

2 / u²=I ›”kê ”®Ÿðƒ p`”Ýõ
¾T>cÖ¨< YM×” ^c<” ¾‰K ¾uጎ ›É^ጎ ƒ É`σ ¨ÃU T ህu` ¾T>ÁÅ`Ѩ< ¨ÃU ¾u ጎ ›É^ጎƒ É`Ï~ ¨ÃU Tህ u um lØØ` Eንዳያደርግበ ት ¾T>ÁÅ`Ѩ< K=J”
A ይችልም::
2/ has been convicted of any crime as a result of
which she/he has been deprived of her/his
civil rights and her/his civil rights have not
yet been restored;
3/ is unable to act by reason of incapacity within the meaning of law;
4/ has been interdicted by a court;
5/ is ouside Ethiopia and his absence impedes the proper administration of the Charity or
Society.

71. Register of Charities and Societies

1/ The Agency shall keep a register of Charities
and Societies in which shall be entered such
particulars as it may from time to time
determine of any Charities and Societies
registered therein.
2/ A copy of or extract from any such document certified to be a true copy or extract under the
signature of the Director of the Agency and
seal of the Agency shall be admissible in
evidence in any proceedings.
3/ The register of Charities and Societies may be prepared and kept in such manner as the
Agency may think fit, including in electronic
form.
4/ The Agency shall, by notification in the Gazette, publish the list of Charities and
Societies registered, suspended or cancelled
under this Proclamation.
72. Branch of a Charity or a Society

1/ Any Charity or Society may establish a branch based on its rules by giving prior
notice to the Agency.

2/ The powers of the br anch of the charity or
society established under Sub-article (1) of
this Article shall not make it an independent
Charity or Society or not adequately under
the control of the charity or society.

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4551

&3. eÁT@’ ¾Y^ ቦታ ¨ÃU S}ÇÅ]Á Å”w
eKSK¨Ø
1 / T”—¨ Tህu` eÁT@¨<” ¨ÃU ¾Y^ ቦታውን
ŸK¨Ö ¨ÃU S}ÇÅ]Á Å”u<” “h ሻK
K¨<Ö<ን ¨ÃU ThhÁ¨< ን K›?Ë”c=¨<
›p`x u²=I ›ªÏ ›”kê %8 SW[ƒ
TeS´Ñw ›Kuƒ:
:

2 / ¾u ጎ ›É^ ጎƒ É`σ ¨ÃU Tህu`
Ÿ}S²Ñu u%EL u²=I ›ªÏ ›”kê %9
”® ¾}Å’’ÑѨ< በማናቸውም U¡”Áƒ ሳይከበር
መታለፉ Ÿ}[ÒÑÖ ›?Ë”c=¨< u}¨c’ ¾Ñ>²?
ÑÅw ¨<eØ S}ÇÅ]Á Å”u< Eንዲሻሻል
¨ÃU ጉድለቱ E ንዲታረም K=Á´ ËLM::

3/ u²=I ›”kê SW[ƒ ¾}ðçS ¾eU
K¨<Ø ¾u ጎ ›É^ጎ ƒ É`Ï~” ¨ÃU
T ህu” T“†¨<”U Sw„‹ ¨ÃU
ግዴታዎች ›Ã’”U:: ukÉV eS<
}ËU[¨< ¾’u ¡` ¡a‹ u›Ç=c< eU
ÃkØLK<::

&4 . uUM¡„‹ eKSÖkU

1 / T”—¨ ¨ÃU Tህ u` በኤጀንሲው dÁeS²Ów
T“†¨<”U ምልክት SÖkU ›Ã‹
MU::
2 / ›?Ë”c=¨< u²=I ›”kê ”® (1 ) SW[ƒ ¾k[uKƒ” ¯`T
KSS´Ñw u²=I ›ªÏ ›”kê %9
¾}Å’ÑÑ<ƒ” ¾U´Ñv SS²— −‹”
ÓUƒ ¨<eØ ÁeÑvM::

&5. ¾Ue¡` ¨[kƒ” uÃó eK TX¾ƒ“ ስለ
ማስታወቂያ ሰሌዳ
1 / T”—¨ T ህu` ¾U´Ñv ¾Ue¡` ¨[k~” uª“¨<
SY]Á u?ƒ“ ÓMvÛ” u¾p`”Ýö‡
KT“†¨ ሊታይ uT>‹M ቦታ
TekSØ ይኖርበታል፡፡

2 / ›”É ¾u ጎ ›É^ጎƒ É`σ ¨ÃU
T ህu` የማስታወቂያ WK?Ç ¾T>ÖkU
ŸJ’ ›?Ë”c=¨< uSS]Á ¾T>¨e“†¨<”
´`´a‹ በcK?Ǩ< Là SKÖõ
ይኖርበታል፡፡

73. Change of Name, Place of Work or Rules

1/ If a Charity or Society Changes its name, place of work or amends its rules, it shall
submit the change or amendment and get it
registered under Article 68 of this
Proclamation.

2/ The Agency may, after setting a reasonable time limit, order the amendment of the rule or
correction of a fault where it is found that the
provisions of sub-articles (1), (3), (4) and (5)
of Article 69 are not complied with.

3/ A change of name by a Charity or Society under this Article shall not affect any rights
or obligations of the Charity or Society; and
any legal proceeding that might have been
commenced by or against it in the former
name may continue in its new name.

74. Use of Symbols

1/ No Charity or Society shall use any symbol
without having registered such symbol by the
Agency.
2/ The Agency shall consider the the requirements of registration under Article 69 while
registering a symbol under Sub-article (1) of
this Article.

75. Display of Certificate and Use of Advertisement
Boards

1/ Every Charity or Society shall keep its certificate of registratio n in its Head Office
and a copy thereof in its branches in a place
that is visible to any visitor.

2/ Where a Charity or Society uses an advertisement board, it shall affix on such
board those particulars as are determined by
the directives of the Agency.

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&6. ðnÉ eKTdÅe

1 / ¾uÔ ›É^Ôƒ É`Ï„‹ Eና ማህበራት
u²=I ›ªÏ ›”kê &8 Eና ‘ SW[ƒ
A መታዊ ¾Y^ ¡”¨<” ]þ`ƒ“ ¾H>dw
SÓK Ý −‹” ለኤጀንሲው ¾Tp[w
ግዴታቸው Eንደተጠበቀ J• ðndž¨<”
u¾Zeƒ ¯S~ TdÅe ›Kv†¨<::

2 / ðnÉ የሚታደሰው uðnÉ“ U´Ñv
c`}òŸ?~ Là ¾}ÑKì¨< Ñ>²? ¾T>Á
ÑKÓMuƒ ¾SÚ[h k” “Kð u%EL
vK<ƒ G<Kƒ ¨^ƒ ¨<eØ ’¨<::

3/ ›?Ë”c=¨<‘

G/ ¾uÔ ›É^Ôƒ É`Ï~ ወይም ማህበሩ
¾e^ ›ðé ìU“ ¾*Ç=ƒ ]þ`„‹
¾}TEK<“ ƒ¡¡K— SJ“†¨<”’ Eና
K/ ¾uÔ ›É^Ôƒ É`Ï~ ወይም ማህበሩ
¾²=I” ›ªÏ É”ÒÑ@ −‹ ¨ÃU u²=I
›ªÏ SW [ƒ ¾¨Ö< Å”x‹”“
SS]Á −‹” ¨ÃU u›?Ë”c=¨<
¾}cÖ< ƒ°³µ‹” ¨ÃU ¾^c<”
S}ÇÅ]Á Å”w ÁM ×c SJ’<”’ c=Á[ÒÓØ“ ›eðLÑ>¨< ¾ ማdÅh ¡õÁ ከተፈጸመ u%EL ðnÆ” ÁÉdM:: ¡õM eÉeƒ eK ¾uÑA ›É^ÑAƒ É`Ï„‹“ TQu^ƒ H>Xw Eና ]þ`„‹

፸ 7. ¾H>Xw S´Ñw ¾SÁ´ ግዴታ

1 / ¾uÑA ›É^ÑAƒ É`σ ¨ÃU TQu`
¾e^ S] −‹ ¾uÑA ›É^ÑAƒ É`Ï~”
¨ÃU TQu” ¾Ñ”²w Eንቅስቃሴዎች
¾T>Áw^^ Eና uT“†¨²? K=ÁXÃ
¾T>‹M ¾H>dw S´Ñw ¾SÁ´ ግዴታ
›Kv†¨<፡፡ 2 / ¾uÔ ›É^Ôƒ É`Ï~ ¨ÃU TIu ¾H>Xw c’Ê‹ ¾uÑA ›É^ÑAƒ É`Ï~
¨ÃU TIu ¾}kuK¨<” ÖpLL Ñ”²w“
Á¨×¨<” ¨Ü’ ¾¨Ü¨<” U¡”Áƒ’
Gwƒ“ °Ç Á”}~ SJ” ›Kv†¨< ፡፡

3/ ¾uÑA ›É^ÑAƒ É`Ï„‹“ TQu^ƒ
eS< “M}ÑKì c¨< MÑd SkuM
›Ã‹K²? ¾KÒg<” T”’ƒ uÓMê ¾T>ÁSK¡~ S´Ñx‹”
SÁ´ ›Kv†¨<:: 76. Renewal of License 1/ Whithout prejudice to the obligation of Charities to submit stat ements of accounts and annual reports as stipulated under Article 78 and 80 of this proclamation, the license of Charities and Societies shall be renewed every three years. 2/ The license shall be renewed not later than two months after the expiry date mentioned on the certificate of registration and license 3/ The Agency shall renew the license of Charities or Societies upon payment of renewal fees and when it ensures that; a) the performance and audit reports are complete and accurate; b) the Charity or Society has not violated the provisions of this Proclamation or Regulations or directives issued thereunder. SECTION SIX CHARITY AND SOCIETY ACCOUNTS AND REPORTS 77. Duty to Keep Accounting Records 1/ The Officers of a Charity or Society shall ensure that accounting records are kept inrespect of the Charity or Society which are sufficient to show and explain all the transactions and disclose at any time. 2/ The accounting records shall, in particular, contain entries showing from day to day all sums of money received and expended by the Charity or Society, and the matters in respect of which the receipt and expenditure takes place; and record of the assets and liabilities of the Charity or Society. 3/ Charities and Societies may not receive anonymous donations and shall at all times keep records that clearly indicate the identity of donors. 4 ¹þ 5)%2 �Z�Z�Z��D�E��V�V�L�Q�L�D�O�D�Z��F�R�P gA ØÁ‰L ነU¶T Uz¤È qÜ_R @5 የካቲት 6 qN 2ሺ1 ›.M Federal Negarit Gazeta No. 25 13 th February, 2009 …. page 4553 4/ ¾uÑA ›É^ÑAƒ É`Ï~ ¨ÃU ¾TIu ¾Y^ S] −‹ u²=I ›”kê SW[ƒ ¾}²ÒÌ ¾H>dw c’Ê‹” c’ʇ ¾}²
ÒÌuƒ ¾uÑA ›É^ÑAƒ É`Ï~ ¨ÃU
¾TQu ¾H>Xw ¯Sƒ “Kk u%EL u=Á”e
K 5 ዓመታት Öwk¨< Tq¾ƒ ›Kv†¨<::

5/ ›?Ë”c=¨< c’ʇ Eንዲወድሙ ¨ÃU uK?L
S”ÑÉ Eንዲወገዱ uêG<õ “MðkÅ ue}k` ŸH>dw c’É Ò` u}ÁÁ² u”® ¾}ÑKç¨< ›Ueƒ ¯Sƒ ŸTKl uòƒ ¾uÔ
›É^Ôƒ É`Ï~ ¨ÃU TIu QM¨<“ “Ÿ }S ¾H>dw c’ʇ” Öwq ¾Tq¾ƒ ግዴታ
uuÔ ›É^Ôƒ É`Ï~ ¨ÃU uTIu k] ¾e^ S] −‹ }ðéT> SJ’< ÃkØLM:: ፸8. ዓመታዊ ¾H>Xw SÓKÝ

1 / T”—¨ TIu` }kvÃ’ƒ vL†¨< SS²— −‹ Sc[ƒ ¾}²ÒË ዓመታዊ ¾H>dw SÓKÝ
K›?Δc=¨< u›É^h SL¡ ›Kuƒ::

2 / ¾²=I ›”kê ”®Á”kdpc<ƒ Ñ”²w Ÿw` ፶ךְ /ሃוሳ ךְ / ¾TÃuMØ ¾uÔ ›É^Ôƒ É`Ï„‹“ TIu^ƒ Ñu=”’ ¨Ü”’ Hwƒ”“ °Ç” ¾T>ÁSK¡ƒ SÓKÝ w‰ Tp[w
ËLK<::
3/ ¾uÑA ›É^ÑAƒ É`σ ¨ÃU TQu`
¾Y^ S] −‹ u²=I ›”kê ”®Xw
SÓKÝ“ }ÁÁ» c’É ¾u˃ ¯S~
“unuƒ k” ËUa u=Á”e K›Ueƒ ዓመ
ታት Öwk¨< ያቆያሉ:: ፸ 9. ዓመታዊ ¾H>Xw U`S^ eKTÉ[Ó

1 / ¾T”—¨Xw u¾¯S~ u}S
cŸ[Kƒ *Ç=}` ¨ÃU ¾¨<eØ *Ç=}`
¨ÃU ›?Δc=¨< uT>jS¨< *Ç=}`
SS`S` ›Kuƒ::
2 / T”—¨ TIu` u¨<ß *Ç=}` ¾SS`S` ግዴታ ¾T>•`uƒ ›Óvw’ƒ vK¨< ¾u˃ ¯Sƒ
kÉV ÁK¨< ¾u˃ ¯Sƒ H>dw Ÿw`
1 ፻ሺ /A ንድ መቶ ሺ/ ¾T>uMØ c=J”
’¨<::
3/ ¾²=I ›”kê ”®’>eƒ uT>Á¨×¨< SS]Á Sc[ƒ
T”—¨dw U`S^ uT”—
¨²? u¨<ß ¨ÃU u¨<eØ
›?Δc=¨< uT>jS¨< *Ç=}` K=S[S` ËLM:: 4/ The Officers of a Charity or Society shall preserve any accounting records made for the purposes of this Article for at least 5 years from the end of the financial year of the Charity or Society in which they are made. 5/ Unless the Agency consents in writing to the records being destroyed or otherwise disposed of, where a Charity or Society ceases to exist within the period of 5 years mentioned in sub-article (4) as it applies to any accounting records, the obligation to preserve those records in accordance with that sub-article shall continue to be discharged by the last officers of the Charity or Society. 78. Annual Stat ements of Accounts 1/ Any Charity or Society shall submit to the Agency an annual statement of accounts prepared in accordance with acceptable standards. 2/ Notwithstanding sub-article (1) of this Article, Charities and Societies whose annual flow of funds does not exceed Birr 50,000.00, (fifty thousands)the statement of accounts may choose to prepare a receipts and payments account and a statement of assets and liabilities. 3/ The Officers of a Charity or Society shall preserve any statement of accounts and related documents prepared under sub-article (1) and (2) of this Article for at least 5 years from the end of the financial year. 79. Annual Examination of Accounts 1/ Any Charity’s or Society’s account shall be examined annually by a Certified Auditor or internal auditor or an auditor designated by the Agency. 2/ Any Charity or Society shall be audited by an External Auditor where its annual gross income immediately preceding the specified budget year is more than Birr 100,000.00 (hundred thousands). 3/ Notwithstanding sub-article (2) of this Article, examination of account may be conducted by an external or internal auditor or an auditor designated by the Agen cy any time according to the directives issued by the Minister. 4 ¹þ 5)%3 �Z�Z�Z��D�E��V�V�L�Q�L�D�O�D�Z��F�R�P gA ØÁ‰L ነU¶T Uz¤È qÜ_R @5 የካቲት 6 qN 2ሺ1 ›.M Federal Negarit Gazeta No. 25 13 th February, 2009 …. page 4554 4/ ¾uÑA ›É^ÑAƒ É`Ï~ ¨ÃU ¾TQu H>Xw ¯S~ vKk ›Ueƒ ¨^ƒ ¨<eØ
“M}S[S[ ¨ÃU u¨<ß *Ç=}`
TeS`S` ¾}hK J• c=ј ›?Δc=¨<
*Ç=}` jV TeS`S` ËLM::
5 / u²=I ›”kê ”® u›?Ë”c=¨< u}jS¨< *Ç=}` K}Ÿ“¨’<
T“†¨ŸõK¨< ¾T>SKŸ}¨< ¾uÔ ›É^Ôƒ
É`σ ¨ÃU TIu` ¨ÃU Øó}—
J’¨< c=Ñ–< ¾e^ S] −‡ ÃJ“K<::

፹ . ዓመታዊ ¾Y^ ¡”¨<” ]þ`ƒ 1 / ¾Y^ S]− ‹ ¾uÑA ›É^ÑAƒ É`Ï~” ወይም የI ትዮጵያ ነዋሪዎች ማህበርን የ Eያንዳንዱን ¾u˃ ¯Sƒ ª“ ª“ ¡”ª’@ −‹ ]þ`ƒ“ ›eðLÑ> S[Í
uT²Ò˃ K›?Δc=¨< Tp[w ›Kv†¨<::
2 / u²=I ›”kê ”®Xw ¯S~ vKk uZeƒ ¨`
Ñ>²? ¨<eØ Eንዲሁም ›?Ë”c=¨< uT“†
¨ÖÃk¨< Ñ>²?
¨<eØ የםף S]−‡ K›?Ë”c=¨< Tp
[w ›Kv†¨<::
3/ T”—¨ ”c=¨< c=Å[Ó ¾H>Xw SÓKÝ ›wa
SÁÁ´ ›Kuƒ::

፹ 1. ዓመታዊ ]þ`ƒ KQ´w ¡õƒ eKTÉ[Ó

u›?Ë”c=¨< ²”É ¾T>ј T“†¨ ›É^Ôƒ É`Ï„‹ ¨ÃU TIu^ƒ ¾¯Sƒ
]þ`ƒ ¨ÃU K?L W’É Ñ<Ç¿ uT>SKŸ}¨<
›”M ¨ÃU u›?Δc=¨< ¨ÃU uT>SKŸ}¨<
¾²`õ ›e}ÇÇ] ¨ÃU uuÔ ›É^Ôƒ É`Ï~
Eና TIu ¨<d’@ uT“†¨²?
KQ´w ¡õƒ K=Å[Ó Ã‹LM::

፹ 2. KK?KA‹ c− ‹ ]þ`ƒ eKTÉ[Ó

¾²=I ¡õM É”ÒÑ@ −‹ ¾TIu ¨ÃU ¾uÔ
›É^Ôƒ É`Ï~ ¾S}ÇÅ]Á Å”w u²=I
¡õM Ÿ}Ökc<ƒ ›”Lƒ u}ÚT] KK?KA‹ c − ‹ ¨ÃU É`Ï„‹ ¾H>dw S³Ówƒ’
¾*Ç=ƒ ]þ`„‹ Eና ዓመታዊ ]þ`ƒ
Tp[w” ›ÃŸK¡MU::

፹ 3. ¾v”¡ H>dw ስለማስታወቅ

¾uÔ ›É^ƒ É`σ ¨ÃU ¾TIu`
S] −‹ ¾uÔ ›É^Ôƒ É`Ï~” ¨ÃU
¾TIu” ¾v”¡ H>dw ŸT>ðKѨ< ´`´` Ò`
K›?Δc=¨< በየAመቱና uተጠየቁ ጊዜ Td¨p
›Kv†¨<::

4/ Where it appears to the Agency that the
account of a Charity or Society is not audited
within five months from the end of that year
or to be audited by a certified external
auditor, the Agency may appoint an Auditor.

5/ In accordance with Sub-article (4) of this Article, the expenses of any audit carried out
by an Auditor appointed by the Agency shall
be paid by the Charity or Society concerned,
or where at faults the Officers of the Charity
or Society.

80. Annual Activity Report

1/ The Officers of a Charity or Ethiopian
Resident Society shall prepare and transmit
to the Agency an annual activity report on the
major activities and relevant information
regarding the Charity or Society.

2/ The annual activity report required under sub- article (1) of this Article shall be transmitted
to the Agency within three months from the
end of that financial year or within such
period as the Agency may for any special
reason require.
3/ Every such annual activity report shall have
attached to it the annual statement of
accounts.

81. Disclosure of Annual Activity Report

Any annual activity report or other document kept
by the Agency, when requested by a concerned
body, may be made open to the public at any
reasonable time if the Agency or the Sector
Administrator or the Charity and Society so
decide.

82. Reporting to other Persons

Nothing in this part shall prohibit the rules of a
Charity or Society from requiring that books of
account, audit reports and annual reports be
submitted to persons or organizations in addition
to which reports are made under this part.

83. Notification of Bank Accounts

The officers of a Charity or Society shall report to
the Agency annually and upon request about all
the bank accounts of the Charity or Society with
necessary particulars.

4 ¹þ 5)%4
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4555

¡õM cvƒ

¾uÑA ›É^ÑAƒ É`Ï„‹”“ TQu^ƒ”
eKSq×Ö`
፹ 4. U`S^ ¾TÉ[Ó YM×”

1 / ›?Ë”c=¨< u¾Ñ>²?¨< K›ÖnLà ¨ÃU
K›”É ¾}¨c’ Ñ<Çà ¾uÑA ›É^ÑAƒ
É`Ï„‹” ¨ÃU TQu^ƒ” ¨ÃU
¾}¨c’< ¨ÃU ›”É ²`õ ¾J’< ¾uÑA
›É^ÑAƒ É`Ï„‹” ¨ÃU TQu^ƒ”
¾}SKŸ} U`S^ K=Á”H@É Ã‹LM::
2 / ለEንዲህ ¯Ã’ƒ U`S^ Ñ<Çà ›?Ë”c=¨<
T“†¨<”U ¾uÑA ›É^ÑAƒ É`σ ¨ÃU TQu` ¨ÃU ¾Y^ S] ¨ÃU W^}—& G / ¾T>Á¨<k¨<” ¨ÃU S[Í K=Áј ¾T>Áe‹K¨< ምክንያታዊ ÓUƒ •a
U`S^¨< ¾T>”H@Éuƒ” Ñ<Çà u}S KŸ} H>Xw“ SÓKÝ uêG<õ E ንዲ
ሰጥ ‘ Ñ<Ç¿” u}SKŸ} Kk[uKƒ
ØÁo ¨ÃU U`S^ uêG<õ SMe
Eንዲሰጥ &
K / uU`S^¨< H>Ń SS`S` ÁKu
ƒ” T“†¨<”U Ñ<Çà u}SKŸ}
በEጁ ¨ÃU ulØØ Y` ÁK<ƒ” W’Ê‹ pÍ= Eንዲሰጥ& N / u}¨c’ Ñ>²?“ ቦታ uSÑ–ƒ Te[Í
¨ÃU W’Ê‹” E ንዲያቀርብ’
K=Á´ ËLM::
3 / ›?Ë”c=¨< U`S^ uT>Á”H>Éuƒ ¨pƒ ŸQ´w
¾T>k`u< ØqT− ‹”’ ŸS”ÓYƒ ›”Lƒ ¾T>k`u< ]þ`„‹” E ና ŸuÑA ›É^ÑAƒ
É`Ï„‹“ ŸTQu^ƒ Ÿ^X†¨< ¾T>k`u<
]þ`„‹” ÚUa T“†¨<”U ¾S[Í U”ß
K=ÖkU ËLM::

፹ 5. W’Ê‹ Eንዲያቀርቡ ¾T²´“ ]Ÿ`Ê‹ Eንዲ
መረመሩ ¾TÉ[Ó YM×”

1 / ›?Ë”c=¨< u²=I ›ªÏ ¾}cÖ¨<” YM×” uY^ Là KTªM Ÿ›”É ¾uÑA ›É^ÑAƒ É`σ ¨ÃU TQu` ¨ÃU ¾Y^ S] ¨ÃU W^}—& G/ ›”É” ¾uÑA ›É^ÑAƒ É`σ ¨ÃU TQu` ¾T>SKŸƒ በይዞታው Y`
ÁK T”—¨<”U S[Í uêG<õ ¨ÃU
unM K›?Ë”c=¨< Eንዲሰጥ& ¨ÃU
K / ¾W’Æ” S<K< ¨ÃU ŸòM ÓMvß
K›?Ë”c=¨< Eንዲሰጥ& ¨ÃU

SECTION SEVEN

SUPERVISION OF CHARITIES AND
SOCIETIES

84. Power to Institute Inquiries

1/ The Agency may from time to time institute
inquiries with regard to Charities or Societies
or a particular Charity or Society or class of
charities or societies, either generally or for
particular purposes.

2/ For the purposes of any such inquiry, the Agency may by order require any Charity or
Society or an officer or employee thereof:

a/ furnish accounts and statements in writing with respect to any matter in question at
the inquiry, being a matter on which that
person has or can reasonably obtain
information, or to return answers in
writing to any questions or inquiries
addressed to him on any such matter;

b/ to furnish copies of documents in his
custody or under his control which relate
to any matter in question at the inquiry;

c/ to attend at a specified time and place and give evidence or produce
documents.
3/ The Agency may use, for the purpose of the
inquiry, any source of information including
reports from the public, reports from
government agencies in cluding the reports of
Charities and Societies.

85. Power to Cause the Production of Documents
and Search Records

1/ The Agency may, for the purpose of
discharging its functions under this
Proclamation, by order, require any Charity
or Society or an officer or employee thereof:
a/ to furnish orally or in writing the Agency with any information in her/his
possession which relates to any Charity
or Society; or

b/ to furnish the Agency with a copy of or
extract from the document ; or

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N/ W’Æ ¾›”É õ`É u?ƒ ¨ÃU
¾S”ÓYƒ SY]Á u?ƒ ]Ÿ`É
¨ÃU W’Ê‹ ›”M “MJ’ ue}k`
W’Æ” ^c<” KU`S^ K›?Ë”c=¨<
Eንዲሰጥ ፣
በት Eዛዝ K=ÖÃp ËLM::
2 / ›?Ë”c=¨< በዚህ Aንቀጽ ”® SW[ƒ T“†¨<”U ግልባጭ ¨ÃU ¾W
’É ¡õል ÁK ¡õÁ ¾TÓ–ƒ YM×”
›K¨<::
፹ 6. ewcv −‹” ስለማስታወቅ

T”—¨ ŸS”H@Æ Ÿcvƒ ¾Y^ k“ƒ ›ekÉV ¾ew
cv¨<” Ñ>²?“ ቦታ K›?Ë”c=¨< uêOõ Td¨p
›Kuƒ::

፹ 7. S[Í eKSÓKê

uK?KA‹ QÑA‹ uÓMê ¾}Å ነገÑ<ƒ ¡MŸL −‹
Eንደተጠበቁ J’¨< ›?Ë”c=¨< ¨ÃU ¾²`õ
›e}ÇÇ]¨< Y^− ‡” uT>Ñv Eንዲከናወን
KTe‰M ¨ÃU KS`ǃ T”—¨ ÁÑ—†¨<” T“†¨<”U S[Í K›?Ë”c=¨<
¨ÃU K²`õ ›e}ÇÇ]¨< SÓKê ËLM::

፹ 8. የ Aስተዳደራዊና የዓላማ ማስፈጸሚያ ወጪዎች

1 / T”—¨Á¨×¨< ¨Ü
ከ& በመቶ የማያንሰውን ¯LT¨<” KTeð
çU Eና Ÿ” በመቶ የማይበልጠውን ለ›e}
ÇÅ^© ሥራ ማዋል Aለበት፡፡
2 / በዚህ Aንቀጽ ንU ስ A ንቀጽ (1) የተጠቀሰው
ቢኖርም ŸÖpLL Ñu=¨< Ÿ ‘ uS„ uLà ለዓ ላማው ማስፈጸሚያ KT>Á¨ የםף አፈጻጸו ֶሳየ ¾uÔ ›É^Ôƒ É`σ
ወይም ማህበር S”ÓYƒ ¾}KÁ¿ ማበረታ
ቻዎችን K=ÁÅ`Ó Ã‹LM::

፹ 9. ¾¨<ß ²?Ô‹” eK SpÖ`

1 / T”—¨ TIu` ›Óvw vK¨< QÓ SW[ƒ ¾Y^
ðnÉ ÁM}cÖ¨<” ¾¨<Ü ²?Ò SpÖ`
›Ã‹MU::
2 / ¾²=I ›”kê ”® u=•`U ¾¨<ß ¾uÑA ›É^ÑAƒ É`σ
¾¨<ß ²?Ò” ¾GÑ` ¨<eØ }¨”à ›É`Ô
KSSÅw ÑÅw ›Ã•`uƒU::

c/ to transmit the document itself to the
Agency for its inspection unless the
document forms part of the records or
other documents of a court or public
authority.

2/ The Agency shall be entitled without payment to keep any copy or extract furnished to it
under Sub-article (1) of this Article.

86. Notification of Meetings

Any Society shall notify the Agency in writing of
the time and place of any meeting of the General
Assembly of the Society not later than seven
working days prior to such meeting.

87. Disclosure of Information

Subject to any express restriction imposed under
any other law any person may disclose to the
Agency or to any sect or administrator any
information received by him for the purpose of
enabling or assisting the Agency or the sector
administrator to discharge its functions.

88. Administrative and Operational Costs

1/ Any charity or society shall allocate not less
than 70 percent of the expenses in the budget
year for the implementation of its purposes
and an amount not exceeding 30 percent for
its administrative activities.
2/ Notwithstanding subarticle (1) of this Article, the government may confer various
incentives to a charity or society that allocate
more than 80% of its total income for its
operational purposes or demonstrates
outstanding performance.

89. Employment of Expatriates

1/ No Charity or Society shall employ expatriates
unless a work permit is granted in accordance
with the relevant law.

2/ Notwithstanding the provision of Sub-article
(1) of this Article there shall be no restriction
on the entitlement of Foreign Charities to
designate country representatives.

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፺. ¾”w[ƒ Øun

1 / ›?Ë”c=¨< T”—¨<”U ¾uÑA ›É^ÑAƒ É`σ ¨ÃU TQu` u}SKŸ} uT>ÁÅ
`Ѩ< ¡ƒƒM ¨ÃU U`S^ }Ñu= ÁMJ’ ¾Y^ ›S^` ¨ÃU É`Ñ>ƒ SðçS<” c=Á[ÒÓØ“ ¾uÔ ›É^Ôƒ É`Ï~” ¨ÃU TIu” ”w[ƒ KSÖup ›eðLÑ> J•
c=Áј¨< ¾T>Ÿ}K<ƒ” Eርምጃዎች S¨<cÉ
ËLM&
ሀ / }Ñu= LMJ ነ¨< የY^ Aመራር ወይም
ድርጊት HLò ¾J’¨<” ¾Y^ S] TÑÉ“
YM×” ያለው ¾uÔ ›É^Ôƒ É`Ïት
¨ÃU Tህu ር ተ }Ÿ= Eንዲመድብ ያዛል&
ለ/ ¾uÑA ›É^ÑAƒ É`Ï~ ¨ÃU TIu
¾›W^` Y`¯~” Eንዲያሻሽል Á³M&
2 / ¾uÔ ›É^Ôƒ É`Ï~ ¨ÃU TIu u²=I
›”kê ”® SW[ƒ ¾}cÖ¨<” ƒ°³´ }Óv^©
Eስከሚያደርግ É[e’
ሀ/ ÁK ›?Ë”c=¨< ðnÉ ¾u ÑA ›É^ÑAƒ É`Ï~”
¨ÃU TQu” ¾}¨c’< ግዴታዎች ¨<eØ ¾T>ÁeÑu< ¨<KA‹ Eንዳይደረጉ ¨ÃU
¾}¨c’< ¯Ã’ƒ ¡õÁ −‹ Eንዳይፈጸሙ
ÁÓÇM&
ለ / ¾uÑA ›É^ÑAƒ É`Ï~ ¨ÃU ¾TQ
u ”w[ƒ በይዞታው e` ÁK” c¨<
¨ÃU vK°Ç” ÁK ›?Ë”c=¨< ðnÉ
”w[~” Eንዳይመለስ ¨ÃU E ዳውን
Eንዳይከፍል ÁÓÇM ወይም ኤጀንሲው
በሚወስነው ቦታ ወይም ባንክ Eንዲቀመጥ
ያደርጋል ::

፺ 1 . ¾e^ S] −‹” eK T”dƒ“ S}”ƒ

1 / T”—¨ ¾TIu` S] u²=I ›ªÏ ›”kê ፸
Ÿ}SKŸ~ƒ SS²— −‹ ›”Æ” ÁÕÅK
Eንደሆነ YM×” vK¨< ¾uÔ ›É^Ôƒ
É`Ï~ ¨ÃU TIu ›”M Eንዲነሳና uK?L
Eንዲተካ Eንዲደረግ ›?Ë”c=¨< Á³M::
2 / u²=I ›”kê ”® ¾Y^ S] በሌላ Eስኪተካ ድረስ ከሃላፊነት
Eንዲታገድ ›?Ë”c=¨< K=Á´ ËLM::

፺ 2 . ðnÉ eKTÑÉ“ eKSc[´

1 . T“†¨ TIu` ፡-
G/ u²=I ›ªÏ ›”kê ፸3(2 ) SW[ƒ ¾} ላK
ð¨<” ¾›?Ë”c=¨<” ት Eዛዝ u}¨c’¨< ¾Ñ>²?
ÑÅw ¨<eØ dÃðêU Ÿk[
‘

90. Protection of Property

1/ Where, at any time the Agency has upon an inquiry
or investigation with respect to any Charity or
Society and is satisfied that there is or has been
any misconduct or mismanagement in the
administration of the Charity or Society and where
it is necessary to act for the purpose of protecting
the property of the Charity or Society the Agency
may take the foll owing measures:

a/ suspend the officer responsible for the
misconduct or mismanagement and order
the appropriate organ of the Charity or
Society to assign another person;
b/ order the Charity or Society to improve its system of operation.

2/ Until the Charity or Society acts upon the
Agency’s orders given pursuant to Sub-
articles (1) (a) and (b) of this Article, the
Agency may:
a/ prevent the Charity or Society from
entering into certain obligations or
making certain types of payments;
b/ order any person who holds any property on behalf of the Charity or Society or
any debtor, not to part with the property
or not to pay his debt without the
approval of the Agency or to deposit the
payment in a certain place or bank.

91. Removal and Replacement of Officers

1/ The Agency may order the appropriate organ
of the Charity or Societ y to remove an officer
who falls short of any of the requirements set
forth under Article 70 and to assign another
person as an officer.

2/ Until the replacement an officer mentioned under sub article 1 of this article by another
officer, the Agency may order the suspension
of an officer.
92. Suspension and Cancellation of License

1/Any Charity or Society:

a/ that fails to comp ly with the Agency’s
orders under Article 73(2) of this
proclamation within the time limit set by
the Agency;

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ֳ/ ያשׂנበው עፖץُ ሀרـኛ ከֲነ፣
ּ / ¾²=I ›”kê ”® ተጠበቀ J• ¾²=I” ›ªÏ É”ÒÑ@ −‹
¨ÃU u²=I ›ªÏ SW[ƒ ¾¨Ö<
Å”x‹”“ SS]Á− ‹” ¨ÃU u›?Ë
”c=¨< ¾}cÖ< ƒ°³µ‹” ¨ÃU ¾^c<”
S}ÇÅ]Á Å”w ¾×c Eንደሆነ’
א / u²=I ›ªÏ SW[ƒ K›?Ë”c=¨< Tp [w ¾T>Ñv†¨<” S[Í −‹ u¨p~
ÁLk[u Eንደሆነ ‘
Ñ<ÉK„‡” Eስከሚያስተካክል É[e ðnÆ
u›?Ë”c=¨< ሊታገድ ËLM::
2 / T“†¨ TIu`’
G/ ¾}S²Ñu¨< በማታለል ¨ÃU uTß u`u` ŸJ’’ ¨ÃU K/ QÑ¨Ø KJ’ ¯LT’ ¨ÃU ¾Q´w” WLU“ ¾›Ñ`” ÅI”’ƒ KT>ÔÆ
¯LT−‹ ¨ N/ u²=I ›”kê ”® [ƒ ለEግድ U¡”Áƒ ¾J’<ƒ” Ñ< ድK
„‹ ›?Ë”c=¨< uT>¨e’¨< ¾Ñ>²? ÑÅw
¨<eØ “Le}”ŸK’ ¨ÃU S/ u²=I ›ªÏ ›”kê ፸6 SW[ƒ ðn Æ” “LdÅ ሰ’ ሠ / የወንጀል ሕጉን ወይም የዚህን Aዋጅ ድንጋጌዎች በመጣስ የወንጀል ድርጊት ከፈጸመ፤ ðnÆ Ãc [³M:: ፺ 3 . ¾ uÔ ›É^Ôƒ É`Ï„‹“ TIu^ƒ Sõ[e 1/ ¾uÔ ›É^Ôƒ É`σ ¨ÃU TIu` uT>Ÿ}K<ƒ U¡”Á„‹ በኤጄንሲው K=ð`e
ËLM&
G / ¾uÔ ›É^Ôƒ É`Ï~ ¨ÃU TIu
YM×” ÁK¨< ›”M uS}ÇÅ]Á Å”u<
SW[ƒ Eንዲፈርስ c=¨e”&
K / ¾uÔ ›É^Ôƒ É`Ï~ ¨ÃU TIu
ðnÉ u²=I ›ªÏ ›”kê ፺ 2 SW[ƒ
u›?Ë”c=¨< c=W[´& ¨ÃU
ሐ / ¾ በÔ ›É^Ôƒ É`Ï~ ¨ÃU TIu
°Ç¨<” ¾S¡ðM ችሎታ ¾K?K¨< c=Jን፡፡
2/ በዚህ Aንቀጽ ን U ስ A ንቀጽ (1) መሰረት የ I
ትዮጵያ የበጎ A ድራጎት ድርጀቶች Eና
ማህበራት የሚፈርሱት በፌዴራል ከፍተኛው
ፍርድ ቤት ውሳኔ ነው፡፡

b/ that has submitted falsified accounts and
reports to the Agency;
c/ without prejudice to Sub-article 2(c) of this Article that contravenes the
provisions of this Proclamation or
Regulations and Directives issued
thereunder or orders of the Agency or its
own rules;
d/ that fails, within the appropriate time, to provide the Agency with information
required by this Proclamation; may be
suspended by the agency until it comes
into compliance.
2/ The license of any Charity or Society shall be
canceled where:

a/ its registration has been procured by fraud or misrepresentation;

b/ it has been used for unlawful purposes or
for purposes prejudicial to public peace,
welfare or security;
c/ it fails to rectify the causes for suspension within the time limit set by the Agency
in accordance with Sub-article (1) of this
proclamation; or

d/ it fails to renew its license in accordance
with Article 76 of this proclamation;
e/ It commits a crime by violating the provisions of the criminal code or that of
this Proclamation
.

93. Dissolution of Charities and Societies

1/ A Charity or Society may be dissolved by the
Agency where:
a/ the appropriate organ of the Charity or Society decides to dissolve it in accordance
with its rules;
b/ the Agency cancels the license of the Charity or Society in accordance with
Article 92 of this Proclamation; or
c/ the Charity or Society has become
insolvent.
2/ The dissolution of Ethiopian Charities and Societies in accordance with Sub-article (1)
of this Article shall be effected by the
decision of the Federal High Court.

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4559

፺4 . ¾Sõ[e ¨<Ö?ƒ

1 / ¾uÑA ›É^ÑAƒ É`σ ¨ÃU TQu`
Eንዲፈርስ ት Eዛዝ ¨ÃU ¨<d’@ c=cØ&
G/ ”w[~ ¨Ç=Á¨<’< ¾Tõ[c< ¨<d’@ u}cÖ
uƒ ትEዛዝ ¨ÃU ¨<d’@ ¾Tõ[e H>Å~”
E ንዲያከናውን u}jS¨< H>Xw ›×] Lò
’ƒ e` ÃJ“M&
K / H>Xw ›×]¨< ¾uÑA ›É^ÑAƒ É`Ï~”
¨ÃU TQu” Ç− ‹“ Lò’„‹ ”Ç=
GÅ~” KTŸ“¨” ¾T>Áe
ðMÑ< ¨Ü −‹ }Ö“k¨< Ÿ}ŸðK< u%EL
¾uÑA ›É^ÑAƒ É`Ï~ ¨ÃU TQu k] Ñ”²w ¨ÃU ”w[ƒ “K }SXXà ¯LT
LK¨< ¾uÑA ›É^ÑAƒ É`σ ¨ÃU
KT”—¨ TIu` Eንዲተላለፍ ›?Ë”c=¨< ትEዛዝ Ãc×M& 2 / ¾ð[c ¾uÑA ›É^ÑAƒ É`σ ን ¨ÃU TQ u`” ¾H>Xw ›×] SjU u}SKŸ}
›?Î ”c=¨< ¨ÃU õ`É u?ƒ ¾uÑA
›É^ÑAƒ É`Ï~ ¨ÃU TQu ¾Y^
S] −‹” ¨ÃU T—¨<”U c¨< K=jU ËLM:: 3/ H>du< uS×^ƒ Là ÁK ¾uÔ ›É^Ôƒ
É` σ ¨ÃU TIu` Ÿ¯LT¨< Ò`
¾}ÁÁ²<“ K=s[Ö< ¾TËK< Y^ −‹”
›?Ë”c=¨<” uTeðkÉ KTÖ“kp “MJ’ ue}k` ŸH> dw T×^~ ውß K?L
}Óv` TŸ“¨” ›Ã‹MU::
4 / ¾uÔ ›É^Ôƒ É`Ï~ ¨ÃU ¾TIu ¾H>
dw T×^ƒ Y^− ‹ }Ö“k¨<
U´Ñv¨< Eስከሚሰረዝ É[e QÒ©
c¨<’~” Eንደያዘ ÃqÁM:: ¡õM eU”ƒ ”w[ƒ” K}k^^u= ¯LT TªM ፺ 5 . ”w[ƒ” K}k^^u= ¯LT TªM ስለT>ðìU

v†¨< G<’@ −‹ 1/ ¾u ጎ ›É^ጎ ƒ ድርጅቱ ¾SËS]Á ¯LT K=K¨Ø ¾T>‹Mv†¨<“ ¾}cÖ¨< S<K<
”w[ƒ ¨ÃU ŸòK< KK?L }k^^u= ¯LT Eንዲውል uT>Ÿ}K<ƒ ሁኔታዎች Ãðç
TM&
G/ ¾SËS]Á ው ¯LT S<K< uS<K<
¨ÃU uŸòM c=d” ¨ÃU ¾TÃd”
¨ÃU K=d” ¾TËM c=J”&
K/ ድርጅቱ KSËS]Á ው ¯LT “K¨<
”w[ƒ ŸòK< w‰ uØpU Là Eንዲውል ¾T>ÁSK¡ƒ c=J”&

94. Effects of Dissolution

1/ Where an order or decision of dissolution
against any Charity or Society is given:

a/ the property of Ch arity or Society shall
forthwith vest in the liquidator appointed
for the purpose of winding up in the
dissolution order or decision;
b/ the liquidator or that other officer shall proceed to wind up the affairs of the Charity or
Society and, after satisfying and providing
for all debts and liabilities of the Charity or
Society and the costs of winding up, shall
transfer the surplus assets, if any, of the
Charity or Society to a Charity or Society
with a similar purpose or to any Charity or
Society by the order of the Agency.

2/ The Agency or th e court may appoint the
officers of a Charity or Society as liquidators
for the Charitiy or Society dissolved.

3/ A Charity or Society that is being dissolved shall not perform activities other than those
necessary for its liquidation unless the
Agency authorizes it to undertake activities
that are related to its objectives and cannot be
discontinued.
4/ The Charity or Society shall retain its legal personality until its liquidation is complete
and its registration is cancelled.

SECTION EIGHT

APPLICATION OF PROPERTY CY-PRÈS

95. Conditions for Appl ying Property Cy-près

1/ The circumstances in which the original
purposes of a Charity can be altered to allow
the property given or part of it to be applied
cy-près shall be as follows:

a/ where the original purposes in whole or in part have been fulfilled or cannot be
fulfilled or impossible to fulfill;

b/ where the original purposes provide a use for part only of the property available to
the Charity;

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N/ ለበጎ Aድራጎት ድርጅቱ የተሰጠ ስጦታ
S”ðe dÃ’” በስጦታው SW[ƒ
ÁK¨< ”w[ƒ “ K}SXXÃ ¯LT ¾T>¨ ›Sˆ uJ’ ሁኔታ ¾uKÖ ውጤታማ
uJ’ S”ÑÉ KÒ^ ¯LT −‹ ØpU
Là K=¨<K< ¾T>‹K< c=J”:: 2 / የዘለቄታ uÑA ›É^ÑAƒ ¨ÃU ¾›Å^ uÔ ›É^Ôƒ É`σ TssT>Á Ñ<Ç¿ በሚመ ለከታቸው ¾Y^ S]− ‹ Là ሁኔታው uT>ÁeÑÉÉuƒ Ñ>²? ”w[~ ¨ÃU Ÿ ፊK<
K}k^^u= ¯LT TªM Eንዲፈጸምበት
ተገቢ Eርምጃዎችን S¨<cÉ ›Kv†¨<::
3/ Ñ<Ç¿ የሚመለከታቸው ¾uÔ ›É^Ôƒ É`
Ï~ ¾Y^ S]− ‹ u²=I ›”kê ”®<e
›”kê ( 1) e` ¾}Ökc<ƒ” }Óv^ƒ
K=ðîS< ¾T>‹K<ƒ uG<Kƒ Ze}— ÉUî
¨<d’@ c=Áe}LMñ w‰ ’¨<::
4 / ”w[~ ¾}cÖ¨< ÃI ›ªÏ }ðéT> ŸS
J’< uòƒ u=J”U ÃI ›”kê KuÑA ›É^ÑAƒ ¯KT− ‹ u}cÖ ”w[ƒ Là }ðéT> ÃJ“M::
5 / u²=I ›”kê Sc[ƒ ¾T>Ÿ“¨’< }Óv^ƒ }ðéT>’ƒ ¾T>•^†¨< u›?Δc=¨< c=çÉp
w‰ ’¨<:: ፺ 6. ¾TssT>Á c’ ድ ወይም ት Eዛዝ መመሪያዎች

1 / ¾›Å^ u ጎ ›É^ ጎƒ É`Ï ት A ደራ Övm
ወይም የዘለቄታ u ጎ ›É^ጎ ƒ É`Ï ት ቦርድ
ድርጅቱን “ssS¨< c’É ወይም ት Eዛዝ
¾}kuL†¨<” ÓMê ¾J’< መመርያዎችን
SŸ}M ›Kuƒ ፡፡
2 / u ዚህ Aንቀጽ ”® KJ’¨< c¨< ØpU ¾T>ÁeðMÓ J• የታየ Eንደሆነ
Ÿ}vK<ƒ መመሪያዎች ውጭ ለመስራት
›Å^ Övm¨< ወይም ቦርዱ Ÿ›?Ë”c=¨<
ፈ nÉ SÖ¾p ËLM::

፺ 6. ¾›’e}— በጎ ›É^ÑAƒ É`Ï„‹ M¿ É”Ò

Ñ@ − ‹

1 / ¾uÑA ›É^ÑAƒ É`Ï~ uSÚ[h¨< ¾N=
Xw ¯S~ ÖpLL Ñu=¨< Ÿ $ךְ w` / ከሃምሳ ሺ ብር / uLà “MJ’“ ¾TÔkdke ”w[ƒ ባለቤት ካልሆነ ue}k` ¾uÑA ›É^ ÑAƒ É`Ï~ ¾uLà ›”M ¾T>Ÿ}K<ƒ”
K=ðêU ËL ል&

c/ where the property av ailable by virtue of
the gift and other property applicable for
similar purposes can be more effectively
used in conjunction and to that end can
suitably, regard being had to the spirit of
the gift, be made applicable to common
purposes.

2/ An act of endowment or trust for charitable purposes places the concerned officers under
a duty, where the circumstances require the
property or some part of it to be applied cy-
près, to secure its effective use for Charity by
taking steps to enable it to be so applied.

3/ The competent officers of a Charity may take the actions provided for in sub-article (1) of
this Article only by a two thirds majority
decision.

4/ This Article shall apply to property given for charitable purposes, notwithstanding that it
was so given before the effective date of this
Proclamation.

5/ The provisions of this Article shall apply only upon the prior approval of the Agency.

96 . Directions of the Constitutive Instrument or Act

1/ The trustee or boar d shall conform to the
express instructions of the instrument or act
constituting the Charitable Trust or
Endowment.

2/ Irrespective of the provision of Sub-article (1) of this article where the interests of the
beneficiaries of a Charitable Trust or an
Endowment so require, the trustee or the
board may obtain an authorization from the
Agency to depart from such instructions.

97. Special Provisions to Charities

1/ Where the gross income of a Charity in its
last financial year does not exceed Birr
50,000.00 (fifty thousand) and it does not
own any immovable property, the competent
organs of the Charity may decide that:

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G/ ¾uÑA ›É^ÑAƒ É`Ï~ G<K KK?L ¾uÑA ›É^ÑAƒ É`σ Eንዲተላለፍ
ወይም Eንዲከፋፈል&
K/
¾S}ÇÅ]Á Å”u< G<K<”U ወይም
ማናቸውንም ¾uÔ ›É^Ôƒ É`Ï~ ን
¯LT −‹ u ጎ ›É^ጎ ƒ ¨ÅJ’< K?KA‹
›LT −‹ uSK¨Ø Eንዲሻሻል
TÉ[Ó&

N/ ¾e^ S] −‹ ¾uÑA ›É^ÑAƒ É`Ï~ ን
uTe}ÇÅ` [ÑÉ K=Ÿ}LD†¨< ¾T>Ñu<
e’Y`¯„‹ ን u}SKŸ} ¾uÑA ›É^ÑAƒ
É`Ï~ ን S}ÇÅ]Á Å”w Eንዲሻሻል
ማድረግ፤
2/ u²=I ›”kê ”® T”—¨}LKð¨< u›Å^
Övm −‹ ¨ÃU ux`Æ ›vLƒ G<Kƒ
Ze}— ÉUê w‰ ’¨<& 3/ u²=I ›”kê Sc[ƒ ¾T>Ÿ“¨’< }Óv^ƒ }ðéT>’ƒ ¾T>•^†¨< u›?Δc=¨< c=ç
Ép w‰ ’¨<&
4 / ¾²=I ›”kê ”® ”c=¨< ¾uÔ ›É^Ôƒ É`Ï„‡ u”® kê ( 1) (G)-(N) ¾}SKŸ~ƒ” É”ÒÑ@ −‹
Eንዲፈጽሙ ¨<d’@ SeÖƒ ËLM::
¡õM ²Ö˜

Q´v© Sªà

፺ 8 . KQ´v© Sªà eKTSMŸƒ

1 / T”—¨‹K¨< u›?Δc=¨< c=ðkÉKƒ w‰
’¨<::
2 / u²=G< ›”kê ”®cØ ðnÉ ¾Q´v© Sªà¨<” ¯LT’ ¾T>qÃuƒ” Ñ>²?’ ቦታውንና
K?KA‹ u›?Ë” c=¨< ¾T>¨c’<ƒ” SS²—
− ‹ SÁ´ ›Kuƒ::
3/ T”—¨ TQu` u²=I ›”kê ”® ¾}Å ’ÑѨ<” }LMö ¾}cucu¨< T”—
¨ ተወርሶ K}Sddà የ uÑA ›É^ÑAƒ ¨ÃU
TIu` ¯LT Eንዲውል ይደረጋል ::

፺ 9 . uTSMŸ‰ Là S¨c”

1/ Q´v© Sªà KScwcw TSMŸ‰ c=k
`w ›?Δc=¨< ›eðLÑ>¨<” T×^ƒ
uTÉ[Ó ðnÆ” uÑÅw ¨ÃU ÁKÑÅw
SeÖƒ ¨ÃU ¨<Ép TÉ[Ó Ã‹LM&

a/ all the property of the Charity should be transferred or divided to such other
charities ;
b/ the rules of Charity should be modified by
replacing all or any of the purposes of
Charity with such other purposes, being in
law charitable;

c/ to amend the rules of charity regarding the procedures that has to be followed by
officers to administer the charity.

2/ Any action taken under Sub-article (1) of this Article must be passed by two-thirds of its
trustees or board members.

3/ The provisions of this Article shall apply only upon the prior approval of the Agency.

4/ Notwithstanding Sub-article 1 of this Article
the Agency may determine that the
provisions of Sub-article 1 (a)-(c) be
employed.
SECTION NINE

PUBLIC COLLECTIONS

98. Application for Public Collection

1/ No Charity or Society may conduct any
public collection unless permit is granted by
the Agency.

2/ The permit given under this Article shall specify the public collection purpose,
duration, place and any other criteria set forth
by the Agency.

3/ Any money or prop erty collected in
contravention of Sub-article (1) of this
Article shall be confiscated by the Agency
and applied to the purpose of a similar
Charity or Society.

99. Decision on Application

1/ On receiving an application for public
collections permit the Agency may make
such inquires as it deems fit and determine
whether to issue or refuse a permit with or
without conditions.

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2/ ›?Δc=¨< TSMŸ‰¨<” ¨<Ép “Å[Ñ
¨ÃU uðnÆ Là T“†¨<”U ÑÅw
c=ÁÅ`Ó KTSMŸ‰ ›p^u=¨< ¨<X’@¨<”
Ÿ’U¡”Á~ uêG<õ SeÖƒ ›Kuƒ:: ). ¾Q´v© Sªà ðnÉ ¾T>ÁeŸK¡K<

U¡”Á„‹

›?Δc=¨< uT>Ÿ}K<ƒ U¡”Á„‹ ¾Q´v©
Sªà ðnÉ K=ŸK¡M ËLM&

1/ Q´v© Sªà¨< KuÑA ›É^Ôƒ É`Ï~ ¨ÃU KTIu ¯LT ¾T>¨<M “MJ’&

2 / u›SM”‡ ¾k[u¨< መ[Í Nc ተ— ¨ÃU
›dd‹ ŸJ’&

3/ Q´v© Sªà¨<” ¾T>ÁŸና ¨<’<ƒ c−‹
u²=I ›ªÏ ›”kê ፸ ¾}Å’ÑÑ<ƒ”
SS²— −‹ ¾TÁTEK< ŸJ’::

1)1 . Q´v© Sªà ¾Scwcw ðnÉ” eKSW[´

1/ ›?Δc=¨< uT>Ÿ}K<ƒ U¡”Á„‹ Q´v©
Sªà ¾Scwcw ðnÉ” K=c`´ ËLM&
G. ðnÆ Ÿ}cÖ u%EL ¾²=I ›ªÏ
›”kê (8 É”ÒÑ@ −‹ Eንዳልተሟሉ
c=[ÒÑØ&

K. Q´v© Sªà¨< ƒ¡¡K— vMJ’
S”ÑÉ Eንዲተዳደር ¾}Å[Ñ c=J”&

N. ðnÆ c=cØ u›?Δc=¨< ¾}×K¨< ÑÅw ¾}×c c=J”::

2 / u²=I ›”kê ”® Q´v© Sªà ¾Scwcw ðnÉ c=c[´
¾}cucu¨< Ñ”²w ¨ÃU ”w[ƒ u›?Ë”c=¨<
}¨eÊ KuÔ ›É^ÑAƒ ›LT K=cØ
ËLM::

¡õM ›Yር

M¿ M¿ É”ÒÑ@ −‹

1)2 . ቅጣት

1 / ማንኛውም የዚህን Aዋጅ ድንጋጌዎች የጣሰ
የበጎ A ድራጎት ድርጅት ወይም ማህበር
ወይም ማንኛውም ሰው በወንጀል ሕግ
ድንጋጌዎች መሰረት ይቀጣል፡፡
2 / የዚህ Aንቀጽ ን U ስ A ንቀጽ (1) ቢኖርም፤

2/ Where the Agency refuses to issue a permit or attaches any condition to the permit, it must
serve on the applicant written notice of its
decision and the reasons for its decision.
100. Grounds for Refusal of a Public Collections
Perm it
The Agency may refuse to permit a public
collection on the following grounds:

1/ where the public collection is not going to be
utilized for the purposes of the Charity or
Society;
2/ any information provided by the applicant is false or misleading;

3/ where that any of the persons who are to
conduct the public collection do not fulfill the
requirements set forth in Article 70.

101. Grounds for Revocation of a Public Collections
Permit

1/ Agency may revock a public collection permit
where:
a) after a permission is granted, it is shown
that the requiments under Article 98
have not been fulfilled;
b) the public collection has been
improperly administered;
c) the conditions set by the Agency for
granting the permit have not been
complied with.

2/ Where the Agency revoke a license under Sub- article (1) of this Article any money or
property collected may be taken by the
Agency and given to charitable purposes.

SECTION TEN

MISCELLANEOUS PROVISIONS

102. Penalty

1/ Any person who violates the provisions of
this proclamation shall be punishable in
accordance with the provisions of the
criminal code.

2/ Notwithstanding subarticle (1) of this Article :

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ሀ/ የዚህን Aዋጅ A ንቀጽ ፸7 በመጣስ የሂሳብ
መዝገብ ያልያዘ፤ የተቀበለውን ገንዘብ፣
የገንዘቡን ምንጭና ወጭ ያልመዘገበ፤ የሂሳብ
ሰነዶቹን የበጀት ዓመቱ ካበቃበት ቀን ጀምሮ
ለAምስት ዓመታት ጠብቆ ያላቆየ የበጎ Aድ
ራጎት ድርጅት ወይም ማህበር ከብር ፳
ךְ
(ሃያ ךְ ብץ) በማያንስና ከብር ፶ ךְ (ሃምሳ ሺ
ብር ) በማይበልጥ መቀጮ ይቀጣል፡፡

ለ. የዚህን Aዋጅ Aንቀጽ ፸ 8 በመጣስ ተቀባይነት
ባላቸው ደረጃዎች መሰረት የተዘጋጀ
ዓመታዊ የሂሳብ መግለጫ ለኤጄንሲው
ያልላከ ወይም ገቢው ከብር ፶
ךְ ( ሃምሳ ሺ
ብር ) በታች ሲሆን ገቢን፣ ወጪንና ሃብትን
ዝርዝር ለኤጄንሲው ያላቀረበ ወይም የሂሳብ
መግለጫውንና ተያያዥ ሰነድ ለAምስት
ዓመት ጠብቆ ያላቆየ የበጎ Aድራጎት ድርጅት
ወይም ማህበር ከብር 0ሺ (አስץ ךְ ብץ)
በማ ያንስና ከብር ፳
ךְ ( ሃያ ሺ ብር ) በማይ
በልጥ መቀጮ ይቀጣል፡፡

ሐ . የዚህን Aዋጅ Aንቀጽ ፹ 3 በመጣስ የበጎ
A ድራጎት ድርጅቱን ወይም የማህበሩን
የባንክ ሂሳብ ከሚፈለገው ዝርዝር ጋር
በየዓመቱ Eና በተጠየቀ ጊዜ ለኤጄንሲው
ያላቀረበ የበጎ Aድራጎት ድርጅት ወይም
ማህበር ከብር ፶ךְ ( ሃምሳ ሺ ብር )
በማያንስና ከብር 1፻ךְ (A ንድ መቶ ሺ
ብር ) በማይበልጥ መቀጮ ይቀጣል፡፡
መ . የዚህን Aዋጅ A ንቀጽ ፹8 በመጣስ
የየ በጀት ዓመት Aስተዳደራ

ዊ ወጪውን
ከበጀቱ ፴ በመቶ በላይ ያወጣ ወይም
የዓላማ ማስፈጸሚያ ወጪውን ከ፸
በመቶ በታች ያደረገ የበጎ Aድራጎት
ድርጅት ወይም ማህበር ከብር 5ךְ
(A ምስት ሺ ብር ) በማያንስና ከብር 0ךְ
(A ስር ሺ ብር ) በማይበልጥ መቀጮ
ይቀጣል፡፡
3/ በዚህ Aንቀጽ ንUስ A ንቀጽ (2) በተመለከ
ተው ወንጀል ተሳታፊ የሆ
ነ ማንኛውም የበጎ
A ድራጎት

ድርጅት ወይም ማኀበር የሥራ
ኃላፊ ወይም ሠራተኛ A ግባብ ባለው
የወንጀል ሕግ ድንጋጌ የተመለከተው
የ Eስራት ቅጣት ተፈጻሚነት Eንደተጠበቀ
ሆኖ ከብር 0ךְ (A ሥር ሺህ ብር) በማያንስና
ከብር !ךְ (ሃያ ሺህ ብር) በማይበልጥ
መቀጮ ይቀጣል፡፡

a/ any Charity or Society whose in violation
of Article 77 fails to keep its books of
accounts, to record money received, its
source and the amount expended, to
preserve any accounting records for at
least five years from the end of its
financial year shall be punishable with
fine not less than birr 20,000.00 (Twenty
thousand birr) and no t exceeding Birr
50,000.00 (fifty thousand Birr) ;
b/ any Charity or Society who in violation
of Article 78 fails to submit to the
Agency an annual statements of account
prepared in accordance with acceptable
standards; to prepare the statements of
receipts, payments and assests and send
the same to the agen cy; to preserve any
statements of accounts and related
doc ument

s for atleast five years from the
end of its financial year shall be
punishable with fine not less than Birr
10,000.00 (ten thousand birr) and not
exceeding birr 20,000.00 (twenty
thousand Birr) ;
c/ any Charity or So ciety who in violation
of Article 83 fails to report annually or
upon request about all its bank accounts
with the necessary particulars shall be
punishable with fine not less than birr
50,000.00 (fifty thousand birr) and not
exceeding Birr 100, 000.00 (hundred
thousand Birr) ;
d/ any Charity or Society who in violation
of Article 88 fails to allocate not less
than 70 percent of its expences in the
budget year for the implementation of its
purposes and not exceeding 30 percent
for its administrative activites shall be
punishable with fine not less than Birr
5,000.00 (five thousand Birr) and not
exceeding birr 10,000.00 (ten thousand
Birr).
3/ Any officer, or employee of a Charity or Society who participates in the criminal acts
stated under sub-article (2) of this Article
shall, without prejudice to the applicability of
the relevant provisions of the Criminal Code
prescribing a penalty of imprisonment, be
punishable with fine not less than Birr 10,000
(ten thousand birr) and not exceeding Birr
20,000 (twenty thousand birr).

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1)3 . ¾Ñu= TeÑ— e^ −‹

1 / ¾uÑA ›É^ÑAƒ É`σ ¨ÃU TIu`
Ÿ›?Ë”c=¨< uêG<õ uT>cÖ¨< ðnÉ SW [ƒ KuÑA ›É^ÑAƒ É`Ï~ ¨ÃU TI u ›vLƒ ¨ÃU }ÖnT> −‹ K=ŸóðM
¾TËM Eና Ñu=¨< K¯LT¨< TeðçT>Á
¾T>¨ ÁL†¨<” Ñu= ¾TS”Úƒ Y^ −‹
K=ÁŸ“¨<” ËLM:: 2 / Ñu= ¾T>ÁeÑ–< e^ −‹” ¾T>c^ ¾uÑA
›É^ÑAƒ É`σ ¨ÃU TIu` Ñu=
¾T>ÁeÑ–< Y^ −‡” u}SKŸ} ¾}K¿ ¾H>Xw S³Ówƒ SÁ´ ›Kuƒ::
3/ ¾uÑA ›É^ÑAƒ É`σ ¨ÃU TIu`
ƒ`ñ” K›vL~ ›ŸóõKA ¨ÃU ¾}K¾
¾H>Xw S³Ówƒ dô u=ј ›?Ë”c=¨<
u²=I ›ªÏ ›”kê ፺2 Sc[ƒ ›Óvw’ƒ
ÁK¨<” Eርምጃ èeÇM:: 4/ u²=I ›ªÏ ¾}SKŸ~ƒ É”ÒÑ@ −‹ uK? KA‹ QÔ‹ ”ÓÉ”’ ›=”yeƒS”ƒ” Eና K?KA‹ ƒ`õ KTÓ–ƒ ¾T>c Y^ −‹”
U´Ñv“ ðnÉ uT>SKŸƒ ¾}Å’ÑÑ<ƒ”
Seð`„‹ Eና Y’Y`¯„‹ ›ÁekU::

1)4 . Aቤቱታ Eና ይግባኝ

1 / የ›?Δc=¨< ዋና ዳይሬክተር በኤጀንሲው A c^ ር Là ተገቢውን የA ስተዳደር Eርክኖች ተከትሎ ¾T>k`wKƒ”
ማንኛውንም Aቤቱታ }kwKA በ05 ቀን
¨<eØ S¨c” ›Kuƒ&
2 / uT”—¨ ¨<d’@ LÃ ቅሬታ ÁK¨< c¨< ¨<d’@¨<
u}cÖ u 05 k” ¨<eØ K ቦርዱ ÃÓv˜ Tp[w ËLM:: x`Æ ¾T>cÖ¨< ¨<d’@
¾SÚ[h ÃJ“M::
3/ ¾²=I ›”kê ”® ¾›=ƒÄåÁ ¾uÔ ›É^Ôƒ É`σ ¨ÃU
TIu` ux`Æ ¨<d’@ LÃ ቅሬታ “K¨<
ቦርዱ ¨<d’@ ucÖ 05 k” ¨<eØ KôÈ^M Ÿõ}— õ`É u?ƒ ÃÓv˜ Tp[w ËLM:: 4 / u²=I ›”kê Sc[ƒ uÃÓv˜ H>Ń LÃ
¾T>ј ¾U´Ñv ¨ÃU ¾e[³ Ñ<Çà ŸJ’ ¾T>SKŸ}¨< ›”M ¾SÚ[h ¨<d’@ Eስ
ከሚሰጥ Eንዳልተመዘገበ ¨ÃU Eንዳልተሰ
ረዘ ÃqÖ^M::

103. Income Generating Activities
1) Charities or Societies may, upon a written
approval of the Agency, engage in income
generating activities that are incidental to the
achievement of their purposes and the
proceeds of which shall not be distributed
among the members or beneficiaries of the
Charity or Society and are used to further the
purposes for which the Charity or Society
was established.
2) A Charity or a Society th at undertakes income
generating activities shall keep separate
books of account with respect to such
activities.

3) Where a Charity or Society is found to have
distributed its profits or should it fail to keep
separate books of account, the Agency shall
take appropriate measur es in accordance with
Article 92 of this Proclamation.

4. Nothing in this Proclamation shall affect the
requirements and procedures laid down in any
other laws concerning the registration and
licensing requirements for activities related to
trade, investment or any profit making
activities.
104. Claims and Appeals

1/ The Director General of the Agency shall
decide over claims that have exhausted
administrative stages and made to him in
relation to the Agency’s activities within 15
days.
2/ Any person aggrieved by any decision of the Director General may appeal to the Board
within fifteen days from the date of the
decision. The decision of the Board shall be
final.
3/ Notwithstanding Sub-article (2) of this Article, Ethiopian Charity or Society aggrieved by
the decision of the Board may appeal to the
Federal High Court within 15 days from the
date of the decision.
4/ Any Charity or Societ y in the process appeal,
where it is in relation to registration or
cancellation shall be deem ed not registered or
cancelled until final decision is rendered by
the concerned authority.

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1)5. ¨”ËM” eKSS`S`“ ¡e eKTp[w

1 / u²=I ›ªÏ ¨ÃU u²=I ›ªÏ SW[ƒ
u¨Ö< Å”x‹ ¾}Å’ÑѨ<” T“†¨<”U ¨”ËM u}SKŸ} ¾T>”H@É ¾U`S^
¨ÃU ¾¡e Tp[w H>Ń u¨”ËM Y’
Y`¯ƒ QÓ ÃS^M::
2 / ¾²=I ›”kê ”® ›?Δc=¨< K¨”ËM ¡e ¾T>[Æ
T“†¨<”U Te[Í uTÅ^˃ ¡e
¾SSe[ƒ YM×” LK¨< ›”M ¾Tp[w
ግዴታ ›Kuƒ::

1)6 SªNÉ

1/ G<Kƒ ¨ÃU Ÿ²=Á uLà ¾J’< ¾uÑA ›É^ÑAƒ
É`Ï„‹ ¨ÃU TQu^ƒ ›Óvw’ƒ vL†¨<
QÑA‹“ uS}ÇÅ]Á Å”v†¨< SW[ƒ u›Ç=e eU ¨ÃU ŸT>ªHƃ u›”Æ ¾uÑA ›É^ÑAƒ
É`σ ¨ÃU TQu` eU K=ªNÆ Ã‹LK<::
¨<IÅ~ c=ðçU ¾kÉV ¾uÑA ›É^ÑAƒ
É`Ï„‹ ¨ÃU TQu^ƒ Swƒ“ ግዴታ ¨Å
}ªHŨ< É`σ Ã}LKóM::

2 / ¾}ªHŨ< ›Ç=e ¾uÑA ›É^ÑAƒ É`σ ¨ÃU TQu` u²=I ›ªÏ SW[ƒ SS´Ñw ›Kuƒ:: 1)7 . SŸóðM 1 / ¾uÑA ›É^ÑAƒ É`σ ¨ÃU TQu` መተዳደርያ ደንቡ ¾T>ðpÉ ŸJ’ Eና
›Óvw’ƒ ÁK¨< ›”M ŸðkÅ uQÓ
Sc[ƒ K=ŸóðM ËLM::
2 / ¾} ከóðለው ¾uÑA ›É^ÑAƒ É`Ï ት ¨ÃU
TQu ር ስልጣን ያለው Aካል ተቃራኒ ውሳኔ
E ስካልሰጠ ድረስ የተከፈለው የበጎ Aድራጎት
ድርጅት ወይም ማህበር ¾kÉV ¾uÔ
›É^Ôƒ É`σ ¨ÃU TIu` LKuƒ
ግዴታ “ Sw ት E ኩል ተካፋይ ነ¨<::
3/ ¾kÉV¨< ¾uÑA ›É^ÑAƒ É`σ
¨ÃU TQu` QM¨<“ ¾T>Áun¨<
K›Ç=f‡ ¾uÑA ›É^ÑAƒ É`Ï„‹
¨ÃU TQu^ƒ ¾U´Ñv ና ፈቃድ
¾Ue¡` ¨[kƒ c=cØ“ ¾”w[ƒ
¡õõM c=Å[Ó ’¨<::
4 / uG<K É`Ï„‹ ¨ÃU TQu^ƒ eUU’ƒ
Ÿ’c< ›”Æ ¾kÉV¨<” ¾uÑA ›É^ÑAƒ
É`σ ¨ÃU TQu` eU õ
Eንዲቆይ ›?Ë”c=¨< K=ðpÉ Ã‹LM:

105. Investigation and Prosecution of Offences

1/ Investigations and prosecution in respect of
any offence under this Proclamation or any
regulations made hereunder shall be
conducted by organs authorized in
accordance with the Criminal Procedure
Code.
2/ Notwithstanding sub-article (1) of this Article, the Agency shall collect and organize any
evidence necessary for criminal prosecution
and submit the same to the appropriate
authority.
106. Merger

1/ Two or more Charities or Societies may merge
into one under a new name or under the name
of one of the former Charity or Society in
accordance with relevant laws and in
accordance with their ru les. The rights and
obligations of the former Charities or
Societies shall be transferred to the newly
formed organization.

2/ The newly established Charity or Society shall be registered anew in accordance with this
Proclamation.
107. Division

1/ A Charity or Society may be divided into two or more organizations where its rules allow
and its competent organ so determines.

2/ Unless determined otherwise by the competent organ of the original Charity or Society the
Charities or Societies that result from the
division shall bear the obligations and utilize
the rights jointly.

3/ The existence of the former Charity or Society
shall cease at the time when the certificates
of license and registration are issued to the
new Charities or Societies and division of
property is completed.

4/ The Agency may allow one of the new
Charities or Societies to retain the name of
the previous Charity or Society where the
retention of such name is agreed upon by all
the new Charities or Societies.

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4566

1)8. ስለ መቀየር /መለወጥ

1 / በዚህ Aዋጅ A ንቀፅ (5 የተደነገገው
Eንደተጠበቀ ሆኖ ማንኛውም የበጐ
A ድራጐት ድርጅት በመተ ዳደሪያ ደንቡ
መሰረት በድርጅቱ የበላይ Aካል ውሣኔ
በዚህ Aዋጅ Aንቀጽ 2 ን U ስ A ንቀጽ (2)፣
( 3) ወይም (4) ከተጠቀሱት የበጐ
A ድራጐት ድርጅቶች ወደ Aንዱ ሊቀየርና
በኤጄንሲው ሊመዘገብ ይችላል፡፡

2 / ማንኛውም ማህበር በዚህ Aዋጅ Eና
በመተ ዳደሪያ ደን

ቡ መሰረት በዚህ Aዋጅ
ከተጠቀሱት የበጎ A ድራጎት ድርጅቶች
ዓይነት ወደ Aንዱ ሊቀየርና በኤጀንሲው
ሊመዘገብ ይችላል፡፡

1)9 Å”w ¾T¨<׃ YM×” ¾T>’>eƒa‹ U¡` u?ƒ ÃI” ›ªÏ KTe
ðçU ¾T>ÁeðMÑ< Å”x‹” K=Á¨× ËLM:: 1)0 . }ðéT>’ƒ eKTÕ^†¨< QÔ‹ ይህን ›ªÏ ¾T>n[” T”—¨’ƒ
›Ã• ረውም ::

1)01 . ¾SgÒÑ]Á É”ÒÑ@− ‹

1 / ÃI ›ªÏ ŸS¨<×~ uòƒ kÉV u’u[¨< QÓ ¾}Ñ– Swƒ“ ÓÈ ÃI” ›ªÏ Eስካልተቃረነ É[e ÃkØLM:: 2 / ቀደም ሲል የተመዘገቡ ማንኛውም የበጎ A ድራጎት ድርጅቶች Eና ማህበራት ይህ Aዋጅ ከጸናበት ቀን ËUa u›”É ¯Sƒ Ñ>²? ¨<eØ Eንደገና SS´Ñw ›K ባቸው:: 1)02. ›ªÌ ¾T>ç“uƒ Ñ> ዜ

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GR¥ wLdgþ×RgþS
yxþT×eà ØÁ‰§êE ÄþäK‰sþÃêE ¶pBlþK PÊzþÄNT

108. Conversion

1/ Without preiudice to Article 95 of this
Proclamation any Charity may be converted
into any of the types of charities listed under
sub articles (2), (3) and (4) of Article 2 of this
proclamation and be registered with the
Agency where its competent organ so decides
in accordance with its rules.

2/ Any Society may be converted into one of the forms of charities under this proclamation
and be registered with the Agency where its
competent organ so decides in accordance
with its rules.

109. Power to Enact Regulations

The Council of Minister s may enact regulations
necessary to give effect to this Proclamation

110. Inapplicable Laws

Any law, regulation, directive and customary
practice contrary to this Proclamation shall have
no effect.

111. Transitional Provisions

1/ Any right or duty arising under any provision
of the repealed laws shall continue unless it
contravenes this Proclamation.
2/ All Charities and Societies previously registered shall re-register within one year of
the coming into effect of this Proclamation.

112. Effective Date

This Proclamation shall enter into force up on the
date of publication in the Federal Negarit Gazeta.

Done at Addis Ababa, this 13 th day of February , 2009
GIRMA WOLDEGIORGIS
PRESIDENT OF THE FEDERAL
DEMOCRATIC REPUBLIC OF ETHIOPIA

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