Pursuant to the provisions of Section 13 of the Tax Administration Act, Cap 438 a private ruling hereby issued the Rift Valley Children’s Fund is a charitable Organization for the purposes of Section 64 of the Income Tax Act, Cap 332.

Rift Valley Children’s Fund shall be treated as conducting a charitable business with respect to its functions as an organization for:

1. the relief of poverty or distress of the public by providing employment capacity and opportunities to disadvantaged teenagers, or

2. provision of public education by providing primary and secondary school education and teacher teaching studies;

3. provision of general public health care;

4. relief of distress by accommodating and caring for disadvantaged children.

   The ruling for the purposes of the Income Tax Act, Cap 332 only and issued on the assumption that Rift Valley Children’s Fund satisfies all conditions set out in Section 64(8) of the said Act.

   The ruling is effective for the year of income,  2019.

April Funds Received from the Tanzanian Children’s Fund (EIN: 74-3087284): $117,037

Operating: $115,987

Capital/Construction: $1,050