Register an NGO or Trust in Zimbabwe

Non-Profit Registration in Zimbabwe

Zimbabwe has several legal structures available for non-profit organisations. The two most common are Trusts (registered under the Deeds Registries Act) and Private Voluntary Organisations (PVOs) registered under the Private Voluntary Organisations Act [Chapter 17:05] (commonly called the PVO Act).

Many organisations follow a two-step process: first registering as a Trust at the High Court, then applying for PVO status with the Ministry of Public Service, Labour and Social Welfare.

Types of Non-Profit Entities

Entity Type	Governing Law	Registered At	Best For
Trust	Deeds Registries Act	High Court / Deeds Office	Charitable work, community projects, asset holding
PVO (NGO)	PVO Act [Chapter 17:05]	Ministry of Public Service	Organisations receiving foreign funding or operating at national level
Universitas (Association)	Common law	Constitution only (no registration)	Informal community groups, clubs, associations
Section 21 Company	Companies Act [Chapter 24:31]	Companies Registry	Non-profit companies limited by guarantee

Step 1: Register a Trust

The most common first step is to register a Trust at the High Court. This gives the organisation a legal identity.

Trust Requirements

• Minimum 3 trustees — natural persons who govern the trust
• Trust Deed — the founding document that sets out the trust’s objectives, powers, trustee appointments, and dissolution procedures
• Physical address in Zimbabwe
• Clear charitable or non-profit objectives

Trust Registration Process

1. Draft the Trust Deed — this must clearly state the trust’s name, objects, powers of trustees, meeting procedures, and amendment provisions
2. All trustees sign the Trust Deed before a Commissioner of Oaths
3. Lodge at the High Court — submit the signed Trust Deed with the applicable filing fee (included in our service)
4. Master of the High Court reviews and registers the trust, issuing a registration number
5. Register at the Deeds Office — some trusts also register at the Deeds Office for property-holding purposes

Step 2: Apply for PVO Status (Optional but Recommended)

If your organisation plans to receive foreign funding, operate at a national level, or engage in activities regulated by the PVO Act, you should apply for PVO registration.

PVO Application Requirements

• Registered Trust Deed (from Step 1)
• Completed PVO application form
• Detailed description of proposed activities and target beneficiaries
• Three-year strategic plan and budget
• CVs and police clearance certificates for all trustees
• Proof of the trust’s physical address
• Minutes of the founding meeting
• Application fee

PVO Registration Process

1. Submit the complete application to the Registrar of PVOs at the Ministry of Public Service, Labour and Social Welfare
2. The PVO Board reviews the application and may request additional information
3. If approved, a PVO Certificate is issued, authorising the organisation to operate as an NGO

Section 21 Company (Non-Profit Company)

An alternative to the Trust/PVO route is to register a Section 21 Company under the Companies Act. This is a company limited by guarantee (not shares), where members guarantee a nominal amount towards debts upon winding up.

• Registered at the Companies Registry (same process as a Pvt Ltd)
• Must include “not for profit” or similar wording in the Memorandum
• Cannot distribute profits to members
• Subject to the same filing and reporting requirements as commercial companies

Tax Status for NGOs

Registered non-profit organisations may apply to ZIMRA for tax-exempt status. To qualify:

• The organisation must be genuinely non-profit and charitable
• No part of the income may benefit any individual trustee or member
• The objects must fall within recognised charitable purposes (relief of poverty, advancement of education, religion, or other purposes beneficial to the community)
• Annual returns and financial statements must be submitted to ZIMRA

Foreign NGOs Operating in Zimbabwe

International NGOs wishing to operate in Zimbabwe must:

• Register with the Ministry of Public Service as a PVO
• Appoint a local representative or partner organisation
• Submit a Memorandum of Understanding (MOU) with the Government of Zimbabwe
• Comply with local reporting, employment, and financial regulations