Our finance architecture is designed to preserve an auditable trail from donor intent through receipt, designation, approval, payment, reconciliation and reporting.
Kenya Revenue Authority rules distinguish charitable-purpose income, taxable business income and statutory obligations such as PAYE and withholding tax. Tax-exempt status is not assumed: it must be applied for, maintained and evidenced under the applicable rules.
Donor-restricted gifts are tracked by missionary, project or stated purpose. Unrestricted gifts support the wider mission. Transfers or changes of purpose require documented authority and appropriate donor communication.
No single person should control initiation, approval, payment and reconciliation of material expenditure. Finance roles, approval limits and evidence requirements should be formally delegated.
Confirmed donations receive unique receipts. Bank, M-Pesa, card and other gateway records should reconcile to the finance ledger, while refunds, reversals, restricted balances and project spending remain traceable.
Where the PBO framework applies, proper books, annual financial statements, independent audit and annual reporting are central obligations. We intend to publish approved accountability information as the organisation matures.
Suspected fraud, diversion, bribery or financial misconduct should be reported through protected channels, investigated independently and escalated to competent authorities where the law or facts require it.
Whether you are discerning a call, supporting a missionary, praying or exploring partnership, there is a clear next step.