Protected: Afghanistan

Civil society in Afghanistan has deep roots, with traditional local councils called shuras or jirgas operating at the village or tribal level on an informal (unregistered) basis. They usually represent a community’s interests to other parts of society. However, in terms of national-level legislation, Afghanistan has two main formal categories of registered, non-governmental, not-for-profit organizations with legal entity status: non-governmental organizations (NGOs) and associations. Afghanistan has a civil law tradition based on both civil and Sharia law. Afghanistan’s legal system has undergone several dramatic changes since 2002, with profound consequences for civil society and not-for-profit organizations (NPOs). In January 2003, the Transitional Government of Afghanistan adopted the Law on Social Organizations, which was enacted in accordance with Afghanistan’s 1964 Constitution. In January 2004, a new Afghan Constitution was adopted, with provisions recognizing fundamental rights and freedoms. In June 2005, President Hamid Karzai signed a new Law on NGOs, which replaced the Taliban-era regulation of NGOs. In September 2013, President Karzai signed a new Law on Associations, which superseded the 2003 Law on Social Organizations. Lastly, in December 2017, Afghanistan’s Parliament enacted amendments to the 2013 Law on Associations. However, more recently, the post-2021 environment has marked a restrictive turn for civil society under the Interim Taliban Authorities (ITA). After the takeover of Kabul by the ITA, the Ministry of Economy approved a Procedure on Controlling and Regulating Activities of Domestic and International Organizations in April 2022, which partially replaced the NGO Law. Following this, several decrees and directives were signed by the supreme leader (Amir al-Mu'minin), prime minister, and minister of economy. These decrees and directives impose restrictive measures on NGOs, such as banning female employees from NGOs and public awareness projects and excessively monitoring logistic and construction contracts. Imposing these restrictions further illustrates the de facto authorities’ systematic efforts to control civic space. Overall, the transition reflects a stark decline in the vitality and effectiveness of civil society in Afghanistan, threatening its ability to advocate for community needs and human rights. Meanwhile, the restrictions on the operations of associations by not extending their registration licenses has severely crippled civil society. Organizational Forms Non-Governmental Organizations (NGOs) Associations Registration Body Ministry of Economy (MoE) Ministry of Justice (MoJ) Approximate Number 2,064 active local NGOs and 275 active INGOs as of August 2024 (As of January 2024, the Ministry of Economy has terminated 2,018 NGOs due to failure to file an annual report, according to the Ministry of Economy.) N0 active associations as of November 2024 (The ITA did not ban the operation of associations explicitly, except for 77 associations that engaged in political activities. However, after August 2021, the Ministry of Justice did not extend the licenses of any associations. As of December 2024, despite almost 4,000 associations previously, no association is active and legally allowed to operate.) Barriers to Entry Domestic NGOs: two-tiered registration process by Technical Commission and High Evaluation Commission. In addition, local NGOs are subject to a license extension every three years for 75,000 AFN under Decree No. 1480 of January 21, 2024. Foreign NGOs: two-tiered registration process by Ministry of Foreign Affairs and Ministry of Economy. In addition, INGOs subject to a license extension for $7000 under Decree No. 1480 of January 21, 2024. Foreign citizens prohibited from serving as founders. Barriers to Activities Prohibited from participating in construction, advocacy, and awareness projects. The new procedure restricts NGOs to activities related to health, humanitarian aid, refugees and IDPs, agriculture, irrigation and livestock, rural rehabilitation and development, emergencies and urgent assistance, education, higher education, and technical and professional projects. Potentially restricted from carrying out any financial business activity (although this restriction may not be enforced in practice). Barriers to Speech and/or Advocacy Restrictions against participation in “political” activities Restrictions against participation in “political” activities Barriers to International Contact No legal barriers No legal barriers Barriers to Resources No legal barriers No legal barriers Barriers to Assembly The Law on Assembly, Gathering and Strikes is void and the right to assembly is only for pro-ITA assemblies. The Law on Assembly, Gathering and Strikes is void and the right to assembly is only for pro-IT) assemblies. Population 40,121,552 (2023) Capital Kabul Type of Government Islamic theocracy Life Expectancy at Birth 54.4 years - male: 52.8 years male; female: 56.1 years (2024) Literacy Rate Total population: 37.3% - male: 52.1% female: 22.6% (2024) Religious Groups Muslim 99.7% (Sunni 84.7 - 89.7%, Shia 10 - 15%), other 0.3% (2009) Ethnic Groups Afghanistan's 2004 Constitution cited Pashtun, Tajik, Hazara, Uzbek, Turkman, Baluch, Pashaie, Nuristani, Aymaq, Arab, Qirghiz, Qizilbash, Gujur, and Brahwui ethnicities; Afghanistan has dozens of other small ethnic groups GDP per capita $2,000 (2023) Source: CIA World Factbook Ranking Body Rank Ranking Scale (best – worst possible) UN Human Development Index 170 (2022) 1 – 170 World Justice Project Rule of Law Index 140 (2024) 1 – 142 Transparency International 181 (2022) 1 – 192 Freedom House: Freedom in the World Status: Not Free Political Rights: 1 Civil Liberties: 15 (2024) Free/Partly Free/Not Free 60 – 1 40 – 1 Foreign Policy: Fragile States Index 7 (2024) 179 – 1 International and Regional Human Rights Agreements Key International Agreements Ratification* Year International Covenant on Civil and Political Rights (ICCPR) Yes 1983 Optional Protocol to ICCPR (ICCPR-OP1) No -- International Covenant on Economic, Social, and Cultural Rights (ICESCR) Yes 1983 Optional Protocol to ICESCR (OP-ICESCR) No -- International Convention on the Elimination of All Forms of Racial Discrimination (ICERD) Yes 1983 Convention on the Elimination of All Forms of Discrimination Against Women (CEDAW) Yes 2003 Optional Protocol to the Convention on the Elimination of Discrimination Against Women No -- Convention on the Rights of the Child (CRC) Yes 1994 International Convention on the Protection of the Rights of All Migrant Workers and Members of their Families (ICRMW) No -- Convention on the Rights of Persons with Disabilities (CRPD) No -- Regional Treaties None known * Category includes ratification, accession, or succession to the treaty Constitutional Framework The Constitution of the Islamic Republic of Afghanistan was adopted in January 2004. (The Constitution of the Islamic Republic of Afghanistan, Official Gazette no. 818/2004). The de facto ITA since 2021 has not specifically announced it as null and void; instead, the ITA declared that any laws conflicting with Islam are void. Relevant constitutional provisions include: Article 34 (1) Freedom of expression is inviolable. (2) Every Afghan has the right to express his thought through speech, writing, or illustration or other means, by observing the provisions stated in this Constitution. (3) Every Afghan has the right to print or publish topics without prior submission to the state authorities in accordance with the law. (4) Directives related to printing house, radio, television, press, and other mass media, will be regulated by the law. Article 35 (1) The citizens of Afghanistan have the right to form social organizations for the purpose of securing material or spiritual aims in accordance with the provisions of the law. (2) The citizens of Afghanistan have the right to form political parties in accordance with the provisions of the law, provided that: … Article 36 The citizens of Afghanistan have the right to un-armed demonstrations, for legitimate peaceful purposes. National Laws and Regulations Affecting Sector Relevant national-level laws and regulations affecting civil society include: The Constitution of the Islamic Republic of Afghanistan, Official Gazette no. 818/2004 Law on Associations, Official Gazette no. 1114/2013 (amended in December 2017) Law on Non-Governmental Organizations, Official Gazette no. 857/2005 Regulation on Procedure of Establishment and Registration of Associations, Official Gazette no. 1138/2014 Income Tax Law, Official Gazette no. 976/2009 Customs Law, Official Gazette no. 1235 of 2016 Labor Law, Official Gazette no. 966/2008 Civil Code of 1977, Madani Qanun Decree no. 1458/1977 Law on Gatherings, Strikes and Demonstration, Official Gazette no 805/2003 Amendments to Law on Associations, Official Gazette no. 1275/2017 Amendments to Law on Associations, Official Gazette no. 1339/2019 Amendments to Law on Associations, Official Gazette no. 1339/2019 The Procedure on Controlling and Regulating Activities of Domestic and International Organizations, Ministry of Economy of the de facto authorities, April 28, 2022. The Decree on Extension of the Registration License of NGOs, Decree No. 1480, January 21, 2024, The Prime Minister of the de facto authorities. Ban on Female Employees of Domestic and International NGOs, Order 4293, Ministry of Economy of the de facto authorities, March 2022. The Directive on the Authorities’ Stipulation of the Provincial Departments of the Ministry of Economy of the de facto authorities issued on October 14, 2023 Order 17 on Banning Public Awareness Projects, Ministry of Economy of the de facto authorities, December 30, 2023 Logistic and Construction Contracts, Order No. 3275, March 11, 2024 by Ministry of Economy of the de facto authorities. Pending NGO Legislative / Regulatory Initiatives After 2021, all pending NGO legislative and regulatory initiatives were stopped and the de facto authorities changed the legislative procedures in Afghanistan. The governance structure of the ITA reflects a hierarchy and division of responsibility regarding policymaking at both national and subnational levels. At the national level, the Amir al-Mu'minin, as the supreme leader (the lawmaker), alongside the prime minister and the minister of justice, formulates major policies that shape the country's direction and governance framework. These national policies are then disseminated to other ministers, who adapt them to suit their respective sectors. Meanwhile, any ministry can issue directives and orders to regulate its operations. At the subnational level, provincial governors and directors play a crucial role in narrowing down these major policies and tailoring them to local contexts and needs. District governors further refine these directives to ensure that the policies are relevant and effective within their jurisdictions. This structured approach aims to create a cohesive governance strategy that enables the Taliban to implement their policies more effectively across various levels of administration. We are unaware of any other pending legislative/regulatory initiatives affecting NGOs. Please help keep us informed; if you are aware of pending initiatives, write to ICNL at ngomonitor@icnl.org. Organizational Forms Before August 2021, there were two primary forms of registered, not-for-profit organizations in Afghanistan: Non-Governmental Organizations (NGOs) and Associations. NGOs are defined broadly in the 2005 Law on Non-Governmental Organizations (NGO Law) to include both domestic and foreign non-governmental organizations. A domestic NGO is simply "a domestic non-governmental organization which is established to pursue specific objectives." (Article 5(2)) A foreign organization is a “non-governmental organization which is established outside Afghanistan according to the laws of a foreign government and which accepts the terms of this law.” (Article 5(3)) The new Procedure on Controlling and Regulating Activities of Domestic and International Organizations only regulates the operations of domestic and international NGOs. This procedure lacks provisions for the establishment, registration, funding sources, reporting, and dissolution of NGOs. For these matters, the NGO Law of 2005 serves as a reference. The Law on Associations (September 2013) addressed a more specific category of organization. "Associations refer to communities, unions, councils, assemblies and organizations which are voluntarily established by a group of real or legal persons as non-profit, non-political entities, in accordance with this law.” (Article 2(1)) After August 2021, the ITA Ministry of Justice did not explicitly ban the operation of associations, except for 77 associations that engaged in political activities. However, it did not extend the licenses of any associations since then, which prevented them from operating as legally registered entities. Under the law, the validity of an association’s registration certificate lasts for three years, after which it must be renewed (Law on Associations, Article 13(3)). As a result, as of December 2024, all of the almost 4,000 associations in operation previously have been unable to operate. According to members of several associations who met in the field, the Ministry of Justice denied their requests to extend their registration licenses when they approached the ministry. Public Benefit Status Since August 2021, NGOs are only able to pursue public benefit activities. Associations that were generally pursuing mutual benefit activities are unable to operate due to the fact that the Ministry of Justice did not extend their operation licenses. Afghanistan follows the U.S. approach by creating a category of "tax exempt organizations" in the Income Tax Law. Article 10 of the Tax Law restricts "exempt organization" status to those organizations "organized and operated exclusively for educational, cultural, literary, scientific, or charitable purposes." Organizations dedicated to these public benefit purposes and meeting other mandatory criteria are exempt from taxation on "contributions received and income from the necessary operations." (Income Tax Law, Article 10) Public Participation The Afghan Constitution and Afghan laws, policies, and regulations generally allow for civic participation before August 2021. The return of the Taliban was a turning point for women and minority groups who are generally denied public participation. In addition, women are not allowed to work, public and private institutes were shut down for women, and women’s rights to work and education were denied. The ban by the Ministry of Economy on female employees of domestic and international NGOs was issued in March 2022 in the form of Ministry Order numbered 4,293. Following the issuance of this order, the Ministry of Economy sent official letters to NGOs led by female leaders instructing them to replace their leaders with male leaders and to inform the ministry accordingly. Barriers to Entry The Ministry of Economy issued The Procedure on Controlling and Regulating Activities of Domestic and International Organizations on April 28, 2022 to partially replace the NGO Law, 2005. The new Procedure did not change the entry regulations and followed the same path of the NGO Law. The Law on NGOs generally creates an enabling framework for the formation of NGOs. To establish a domestic NGO, the Law requires at least two founders, who may be domestic or foreign, natural or legal persons, and at least one founder must a residence and exact address in Afghanistan. (Article 11(1)) To register, NGOs must apply to the Ministry of Economy. (Article 4) The registration process, however, is a two-tiered, overly bureaucratic process, with both the Technical Commission and the High Evaluation Commission required to review applications. The High Evaluation Commission is composed of representatives from no fewer than 5 government ministries. More recently, the Prime Minister of the de facto Taliban authorities signed Decree No. 1480 on the Extension of the Registration License for NGOs on January 21, 2024. Under the NGO Law of 2005, NGOs were not required to extend their registration licenses. However, under the Prime Minister’s new decree: Domestic NGOs that submit non-operational reports to the Ministry of Economy must pay 30% of their registration fee to extend their registration license for three years. NGOs that submit operational reports to the Ministry of Economy must pay 60% of their registration fee to extend their license for three years. Domestic NGOs that have been terminated must pay 75,000 AFN (approximately USD 1,000) to reactivate their operating license. International NGOs that have been terminated must pay USD 7,500 to reactivate their operating license. Since August 2021, the Ministry of Justice has not registered any associations, and all applications have been denied. Additionally, the licenses of registered associations have not been extended. Barriers to Operational Activity On April 28, 2022, the Ministry of Economy of ITA introduced The Procedure on Controlling and Regulating Activities of Domestic and International Organizations. Since then, the operations of NGOs have not been regulated by the NGO Law, 2005. The Procedure is the only a reference for the Ministry of Economy and its provincial directorates and line ministries and partially replaces the NGO Law, 2005. It introduces some new mechanisms and procedures for NGOs and provides for the use of excessive force to the Ministry of Economy and the related sectoral entities against NGOs. NGOs must sign an agreement with the relevant sector for project implementation. The sectoral entities must complete and sign the agreement with NGOs immediately. NGOs and the relevant sectoral entity then have to implement the projects in accordance with the terms of their agreement. Under their agreement, sectoral entities must monitor and control the project's implementation. Domestic and international NGOs do not have the right to implement a project without permission from the Ministry of Economy. Meanwhile, the sectoral entity cannot sign an agreement with an NGO if it is not approved by the Ministry of Economy. In addition, provincial officials cannot sign an agreement with an NGO without the permission of the relevant sector. Both NGOs and their respective sectoral entities are required to share the list of beneficiaries with the Ministry of Economy. (Article 4) NGOs’ sectoral entities are introduced and limited to health, humanitarian aid, refugees and IDP, agriculture, irrigation and livestock, rural rehabilitation and development, emergency and urgent assistance, education, higher education, and technical and professional projects. (Article 5) NGOs have to submit project plans, objectives, expenditures, and budgets, as well as quarterly and annual reports to the Ministry of Economy after the confirmation from their respective sectoral entities. (Article 6) The relevant sectoral entities also have to formally submit projects after completing and ensuring the technical specification of the implementation of the project in the agreements and sending their reports to the Ministry of Economy. (Article 7) On December 30, 2023, the Ministry of Economy issued order No. 17, which explicitly bans all public awareness projects throughout Afghanistan. On March 11, 2024, the Ministry of Economy also issued order No. 3275 regarding Logistic and Construction Contracts by NGOs. According to this order, NGOs must invite representatives from the Ministry of Economy as observers in meetings where logistic and construction contracts are decided and signed. After August 2021, due to the fact that the licenses of associations were not extended by the Ministry of Justice, they are unable to operate. Thus, as of December 2024, no association is active throughout Afghanistan. Barriers to Speech / Advocacy After August 2021, several legal barriers targeting the speech and advocacy activities of NGOs emerged. Freedom of speech has been severely restricted, and advocacy and public awareness projects are outright banned, as outlined in Order 17 on Banning Public Awareness Projects issued by the Ministry of Economy on December 30, 2023. Meanwhile, the Procedure on Controlling and Regulating Activities of Domestic and International Organizations limits NGOs to a narrow range of tangible activities, including health, humanitarian aid, support for refugees and internally displaced persons (IDPs), agriculture, irrigation and livestock, rural rehabilitation and development, emergency and urgent assistance, and technical and professional projects. Barriers to International Contact There are no legal barriers to international communication or contact. However, in practice, NGOs are severely controlled when they engage with international donors and regranting organizations. There are certain international organizations and donors with which the de facto authorities are particularly sensitive; any NGO that receives grants from them may face scrutiny or other issues. Barriers to Resources Foreign Funding Neither the Law on NGOs nor the ITA Procedure makes direct reference to cross-border funding. However, the ITA is sensitive to certain donors and regranting organizations. While NGOs receive grants from these donors and regranting organizations, they avoid reporting this funding to the Ministry of Economy. Domestic Funding NGOs are permitted to conduct economic activities “to reach the statutory not-for-profit goals of the organization” so long as the income is used only “to carry out the specified goals of the organization." (NGO Law, Article 22.2) The Law on Associations neither specifically allows nor prohibits associations from carrying out economic activities. The Civil Code, however, specifies that an association “may not carry on any financial business” (Civil Code, Article 418), which could be interpreted to restrict economic activity for associations. We have, however, received no information that such a restriction is being enforced; indeed, in practice, associations are performing economic activities without interference from government. The 2017 amendments to the Law on Associations restrict government ministries and other government entities from transferring movable and immovable government properties to associations. In practice, this restriction will prevent donations of all movable and immovable properties to associations. (This restriction does not appear intended to impede the provision of government grants or contracts to associations.) In addition, the amendments require that the movable and immovable properties of an association must be registered under the associational name in order to guard against private inurement. (Article 16) Barriers to Assembly Before August 2021, the Afghan Constitution protected the freedom of assembly. The citizens of Afghanistan had the right to participate in unarmed demonstrations for legitimate peaceful purposes in accordance with the law. (Afghan Constitution 2004, Article 36) The Afghan President endorsed a new law, The Law on Gatherings, Strikes and Demonstrations, on March 13, 2003 (Official Gazette 805). However, after the takeover of Kabul by the ITA, the Law on Assembly, Gathering and Strikes is void and the right to assembly is only for pro-ITA assemblies. Since the ITA assumed power, women have also organized peaceful assemblies in cities such as Kabul, Faizabad, Herat, and Mazar, to protest for their rights to education, labor, and political participation. In response to the increasing protests, the Ministry of Interior Affairs of the de facto Taliban authorities announced on September 8, 2021 that any gathering would require special approval from the Ministry of Justice. UN Universal Periodic Review Reports Date of Consideration: April 29, 2024 UN Reports UN Secretary General's Comprehensive Report on Afghanistan - December 2022 Banning women and girls from schools and workplace jeopardises entire country, UN committee condemns (2022) Council on Foundations Country Notes Nonprofit Law in Afghanistan U.S. State Department 2023 Human Rights Report: Afghanistan Fragile States Index Reports Afghanistan Amnesty International Death in Slow Motion: Women and Girls Under Taliban Rule (2022) The denial of human rights to women and girls by the Taliban is an attempt to erase them from Afghan society (2022) Human Rights Watch Taliban Severely Restrict Media (2021) Taliban Blocking Female Aid Workers (2021) International Center for Not-for-Profit Law Digital Legal Library Afghanistan While we aim to maintain information that is as current as possible, we realize that situations can rapidly change. If you are aware of any additional information or inaccuracies on this page, please keep us informed; write to ICNL at ngomonitor@icnl.org. General News Religious Leaders, Civil Society Oppose Taliban’s Vice and Virtue Law (October 2024) The Taliban’s new vice and virtue law, which places sweeping restrictions on women’s dress, mobility and public presence, is facing pushback from Afghan religious scholars, civil society, the wider Muslim community and even the Taliban themselves. The law weaponizes religion to justify the Taliban’s oppressive rule, leaving millions of Afghan women and girls in a state of fear and uncertainty. Archive The Fate of Women's Rights in Afghanistan (September 2020) Participation of Afghan Women in Peace Efforts the Focus of ‘Open Days’ Events (October 2019) Officials Attend Sustainable Development Goals Workshop in Jalalabad (May 2018) Top UN envoy praises role of government, civil society and election commission ahead of 2014 presidential elections (October 2012) Can civil society save Afghanistan? (August 2012) NGO's funding axed after critical Afghan report (July 2012) Aid alone cannot solve Afghanistan’s problems (July 2012) As foreign aid dries up, Afghan NGOs fight to survive (July 2012) EU urges Afghan government to hold credible elections, guarantee human rights (May 2012) NGOs remain committed to Afghanistan for the long-haul (April 2012) Attack near UN offices in southern Afghanistan kills 4 (October 2011) "Pay your taxes," government tells NGOs (February 2011) Afghan government control of women's shelters worries advocates (February 2011) Dangerous aid in Afghanistan (January 2011) Afghanistan: Donor funding missing mark (December 2010) How much development aid will leave with the troops? (December 2010) Aid groups seek safety pacts with taliban (November 2010) "Civil society is almost non-existent in Afghanistan" (November 2010) NGOs under pressure in government anti-corruption drive (November 2010) Karzai makes concession on security firm ban (October 2010) Foreign Policy: The plight of Afghan women (July 2010) Kabul wants to change the way foreign aid is spent (July 2010)