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and except in so far as that provision or, as the case may be, the thing done under the authority thereof, is shown not to be reasonably justifiable in a democratic society. Article 26 Protection of freedom of assembly and association: Except with his own consent, no person shall be hindered in the enjoyment of his freedom of assembly and association, that is to say, his right to assemble freely and associate with other persons and in particular to form or belong to any political party, trade unions or other economic, social or professional associations, national or international, for the protection of his interests. Nothing contained in or done under the authority of any law shall be held to be inconsistent with or in contravention of this section to the extent that the law in question makes provision— a. which is reasonably required— i. in the interests of defence, public safety, public order, public morality, public health, or provision for the maintenance of supplies and services essential to the life of the community; or ii. for the purpose of protecting the rights and freedoms of other persons; or b. which imposes restrictions upon public officers and upon members of a defence force; or c. which imposes restrictions on the establishment of political parties, or regulates the organisation, registration, and functioning of political parties and the conduct of its members; and except in so far as that provision, or as the case may be, the thing done under the authority thereof is shown not to be reasonably justifiable in a democratic society. National Laws and Regulations Affecting Sector Relevant national-level laws and regulations affecting civil society include: The Constitution of Sierra Leone 1991; Revised Non-Governmental Organizations Policy Regulations 2009; Local Government Acts 2004; The National Revenue Authority Act 2002; Registration of Business Act 2007. Pending NGO Legislative / Regulatory Initiatives On June 16, 2010, the Cabinet of Sierra Leone approved the Freedom of Information Bill. The Bill remains pending before Parliament. Back to Top Legal Analysis Organizational Forms Civil society organizations seeking legal entity status may assume one of the following organizational forms in Sierra Leone: 1. A non-governmental organization (NGO) is defined by the Revised NGO Policy Regulations to mean “any independent, not-for-profit making, non-political and charitable organisation, with the primary objective of enhancing the social, environmental, cultural and economic well being of communities.” (Article 2.1.1) According to the NGO Policy, NGOs are required to register with the Ministry of Finance and Economic Development, after first registering with the Sierra Leone Association of Non-governmental Organizations (SLANGO).
2. A not-for-profit company (NPC) is regulated under the Registration of Business Acts 2007 and registers with the Registry’s Department, which is an independent body for the registration of legal instruments in the country. NPCs can be formed for various purposes, including member or community benefits. They are allowed to engage in business activity, provided the profit is used to further the not-for-profit purposes of the organization. 3. A community-based organization (CBO) is “a group of community members working together as an independent non-profit making charitable organization,” according to the NGO Policy 2009. Apart from this definition, there is no law, policy or regulation that specifically governs community-based organizations; indeed, the NGO Policy 2009 excludes CBOs from the scope of the Policy by stating that a CBO cannot register as an NGO. In practice, a CBO can either register with local governments or with the Ministry of Social Welfare. Public Benefit Status There is no public benefit or tax exempt status that is generally available for all CSOs in Sierra Leone. Instead, certain organizational forms are conceived of as specialized forms, which are subject to limited permissible purposes and supported by specific fiscal incentives. For example: NGOs are accorded public benefit status and therefore qualify for tax exemptions under the National Revenue Authority Act and the NGO Policy. NGOs are eligible for a waiver from import duties as well. Not-for-profit companies are exempt from certain taxes and granted a duty-free waiver under the Registration of Business Act 2007. Not-for-profit companies can also engage in economic activities, provided that the profit is used to further the not-for-profit purposes of the organization. Community-based organizations and other civil society organizations are not granted “public benefit” or tax-exempt status. Barriers to Entry Many CSOs are unregistered and operate freely, provided that they carry out their activities within the confines of the law. There is no penalty for operating unregistered groups in Sierra Leone. The law is permissive with respect to potential founders of CSOs. Anyone may form a not-for-profit company or a community-based organization, including both foreigners and Sierra Leoneans. The same is generally true for NGOs as well; the only limitation is that founders/members of an NGO should not consist of people from one family. Establishment requirements vary depending on the organizational form. To set up a community-based organization requires initial founding members of at least five people living in the community. To form a not-for-profit company, the law requires a board and partnership members. To establish an NGO, the law requires at least five full/part time staff (excluding messengers and drivers, but including secretaries). In addition, NGOs are required to have office space, a sign board visibly displayed, accessible postal address, and an organizational bank account. In order to be registered as an NGO, applicants must submit a completed application to the NGO Unit within the Ministry of Finance and Economic Development (MoFED). There are a number of registration requirements and rules that raise potential concerns, depending on the implementation. They include the following: The NGO Unit may conduct “field or office verification of the application”; NGO applicants may be required to attend an interview with the NGO Unit; Successful NGO applicants must sign an “Agreement with GOSL”; Registration fees are determined periodically by the NGO Supervisory Committee; NGO applicants are permitted to re-submit an application, following an initial denial of registration, but have no right to appeal the denial to an independent arbiter. In practice, some NGOs are subject to excessive delays; the Society for Democratic Initiatives, for example, has been forced to wait nearly 2 years since it filed for registration, and has still not received a response to its application from the MoFED. NGO registration is valid only for two years, and therefore must be renewed on a regular basis. Renewal of registration is dependent on the submission of documentation and an “independent assessment of the
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