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- Year: 2000
- Country: Timor-Leste
- Language: English
- Document Type: Domestic Law or Regulation
UNITED NATIONS NATIONS UNIES
United Nations Transitional Administration Administration Transitoire des Nations Unies
in East Timor au Timor Oriental
21 November 2000
DIRECTIVE NO. 2000/7
ON THE REGISTRATION OF CHARITABLE ORGANIZATIONS
The Special Representative of the Secretary-General,
Pursuant to the authority given to him under United Nations Security Council
resolution 1272 (1999) of 25 October 1999,
Taking into account United Nations Transitional Administration in East Timor
(UNTAET) Regulation No. 1999/1 of 27 November 1999 on the Authority of the Transitional
Administration in East Timor,
Pursuant to UNTAET Regulation No. 2000/18 on a Revenue System for East Timor,
Promulgates the following:
Registration of charitable organizations
The Commissioner shall establish a register of qualifying charitable organizations
entitled to exemptions or concessional treatment under Regulation No. 2000/18.
To qualify for registration on the register described in Section 1, an organization must
satisfy the following conditions:
(a) the organization may not operate any enterprise or carry on activities for profit;
(b) the rules governing the operation of the organization must:
(i) prevent the distribution of any benefits by the organization to anyone other
than qualifying persons;
(ii) provide for all assets of the organization to be contributed to another
registered charity upon winding up of the organization; and
(iii) prevent the changing of the rules referred to in paragraphs (i) and (ii) so
long as the organization exists;
(c) the organization must distribute its benefits solely on the basis of need by the
recipient and does not discriminate between potential recipients on the basis of race, sex,
ethnic group, religion, political affiliation, or membership in any organization;
(d) the organization conducts no political activities; and
(e) the organization delivers to the Commissoner within 60 days after the end of each
tax year audited financial accounts that detail receipts and expenditures by the organization,
including all applications of funds, during the tax year.
Removal from the charitable organizations register
Where the Commissioner believes a registered organization no longer satisfies all the
conditions set out in Section 2, the Commissioner shall immediately remove the organization
from the register described in Section 1 and the removal will be treated as if it occurred at the
time the organization no longer satisfied all the conditions.
In the present Directive:
“Commissioner” has the meaning given in Regulation No. 2000/18; and
“tax year” has the meaning given in Regulation No. 2000/18.
The present Directive applies to the 2000 and subsequent tax years.
Entry into Force
The present Directive shall enter into force on 1 December 2000.
Sergio Vieira de Mello