Ongoing exhumation at a mass grave inside Shakahola Forest.
People running unregistered churches and other religious organisations risk a fine of up to Sh5 million, three years in prison or both if a Bill in the Senate becomes law in its present form.
A fine of Sh10 million or a five-year prison term awaits those who use misrepresentation, coercion or undue influence in religious conversion or recruitment, the Bill adds.
The Religious Organisations Bill, 2024 – a product of the inquiry by the Senate into the Shakahola killings – seeks to control the proliferation of extremist and religious organisations promoting cultism and have them pay taxes from earnings.
Pastor Daniel Mururu is accused of running a cult at an EAPC church, Kanjai branch in Tigania West constituency.
The Bill proposes the establishment of the Office of the Registrar of Religious Organisations.
The office will have the mandate to register and regulate the formation and administration of religious organisations. It will also ensure “compliance with the regulatory provisions of the law”.
“A person shall not establish, manage, operate or assist in the establishment, management or operation of a religious organisation or an umbrella religious organisation unless the organisation is registered in accordance with this Act,” the Bill reads.
Mass graves with bodies of followers of Paul Mackenzie – the head of Good News International Church – were discovered in Shakahola forest, Kilifi County early last year.
More than 400 bodies have been exhumed, with around 600 people reported missing.
Mackenzie and his alleged accomplices have been charged with many counts related to the deaths.
The Senate on April 27, 2023, adopted a motion establishing an ad-hoc committee to investigate the Shakahola carnage and the proliferation of religious organisations in Kenya.
The team was chaired by Tana River Senator Danson Mungatana.
In its report adopted by the Senate on December 4, 2023, the committee proposed the enactment of a Bill to regulate religious organisations.
“Shakahola has given us the reason, opportunity, courage and excuse to face religious leaders and tell them they will be regulated,” said Kakamega Senator Boni Khalwale, the initiator of the motion that led to the formation of the committee.
Bodies exhumed at Shakahola Forest being loaded into a police van in this picture taken on May 16, 2023.
In May 2023, President William Ruto formed a task force chaired by former Gachoka MP Mutava Musyimi on the review of legal and regulatory framework governing religious organisations.
The team was tasked to recommend an appropriate policy framework to deal with religious extremism, sects, cults among others.
On July 30, 2024, the Rev Musyimi-led panel recommended the formulation of an appropriate policy framework and guidelines on self-regulation and government oversight to ensure transparency and responsible practices by churches and other religious organisations.
The report noted that Kenya has a history of religious extremism, which has resulted in deaths. It added that the existing legal framework has gaps and does not adequately address extremism
The Bill, which makes it mandatory for the organisations to subject their books of account for audit, defines a religious organisation as an entity whose identity and mission are religious or spiritual in nature and which does not operate for profit.
An umbrella religious organisation means a duly registered body consisting of at least 25 religious organisations with a board of trustees that includes a chairperson, vice-chairperson, treasurer, secretary and a leader with a degree, diploma or certificate in theology.
The religious organisations, the Bill says, shall promote public good and encourage social cohesion.
The organisations are also required to promote gender equality and social inclusion as well as religious, ethnic, political and cultural tolerance. They should ensure transparency and accountability in their activities.
Article 32 of the Constitution provides for the right to freedom of conscience, religion, thought, belief and opinion.
This includes the right – either individually or in community with others, in public or in private – to manifest any religion or belief through worship, practice, teaching or observance of a day of worship and right not to be denied access to any institution.
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An individual should not be compelled to act or engage in an act that is contrary to his or her belief or religion.
To enforce compliance, the Bill empowers the registrar to issue, suspend, revoke or cancel certificates of registration and maintain a register of umbrella religious organisations.
“The register shall be open for inspection by the public during official working hours at offices designated by the registrar on the payment of the prescribed fee,” it says.
The draft adds that a Sh10 million fine or prison term of five years awaits those who convert or attempt to recruit into their religion or convert any person from one religion to another by misrepresentation, force, undue influence or coercion.
The sentence shall also be imposed on those who recruit, convert or attempt to convert children from one religion to another without the consent of their parents or guardians and use of religion to violate the rights of children.
“A person shall not offer religious teachings to a child without the consent of their parent or guardian, practise or preach a religious doctrine which seeks to hurt, harm or destroy any person.”
Indoctrination, using religion to exploit another person financially, promoting religious intolerance or promoting anarchy or lawlessness in religious teachings will also attract a Sh10 million fine, five years in prison or both.
“Without prejudice, a religious organisation shall promote the sanctity of human life and other rights enshrined in the Constitution, denounce religious teachings that violate or subvert human rights and respect the dignity of all,” the Bill says.
It defines the income of a religious organisation or an umbrella organisation to include offerings and tithes, donations of money, securities and property, bequests, gifts, grants, real property and income and gains or profits generated from lawful economic activities undertaken by the organisations.
The income, in the case of money, is to be deposited in a bank account held under the name of the registered religious organisation or umbrella group.
Real property should be registered in the name of the registered religious organisation or umbrella organisation.
Shares, bonds and other securities should be held in the name of the relevant religious organisation, the Bill says.
Organisations not following the guidelines shall be liable on conviction to a fine not exceeding Sh1 million and every official of the organisation or umbrella organisation imprisoned for two years or both.
The Bill says organisations shall at the annual general meetings appoint auditors qualified under the Accountants Act and furnish annually, to the authority, returns which shall include audited accounts for the financial year.
Offerings and tithes
If the Bill passes, the religious organisations and umbrella bodies would be required to maintain proper records, including payroll, payroll deductions, employee expenses, accounts payable and accounts receivable and bank statements for all accounts maintained by the group. There should also be records of checks and reconciliation.
Also to be maintained are records of acquisition and disposal of property, contribution records, minutes of meetings, general ledgers, tax payment or exemption records and “any other necessary document”.
For the purpose of taxation, the religious organisations or umbrella religious bodies shall establish and maintain separate bank accounts for offerings, tithes and other money donated or gifted, income, gains or profits generated from any lawful economic activities.
“Offerings, tithes, donations, bequests, gifts granted to religious organisations and umbrella religious organisations shall only be exempt from taxation where the religious organisation or umbrella religious organisation demonstrates that such income is for purposes beneficial to the society,” the Bill says.
It adds that income, gains or profits generated from any lawful economic activities undertaken by the organisations shall not be exempt from tax unless the entirety of those proceeds is applied towards charity.
Once registered, the religious group at branch level or umbrella body “shall display, in a conspicuous place at the location of its operations, the certificate of registration issued under this Act” or risk a fine not exceeding Sh1 million.
The Bill states that an organisation that fails to display its certificate of registration commits an offence. Every official in the organisation will be guilty of an offence and shall be fined Sh500,000 or six months in prison or both.
The Bill says an entity can be registered as a religious organisation if the registration is supported by “at least 25 natural persons” who profess the same faith, if the registration is endorsed by an umbrella religious organisation and if the entity has a constitution detailing its doctrine.
An entity can also be registered as a religious organisation if it has a management structure consisting of a board of trustees, at least two thirds of them being Kenyans. It must have at least one leader with a degree, diploma or certificate in theology. This leader may form part of the board of trustees.
To be registered as an umbrella religious organisation, an entity must ensure its application is supported by at least 25 proposed or registered religious organisations professing a common faith and at least five “natural” persons who have not been convicted of a criminal offence.
The umbrella body must have a constitution detailing its doctrine, a management structure consisting of a board of trustees and a staff complement comprising at least one financial and one legal professional.
A person who intends to establish a religious outfit or an umbrella organisation will be required to comply with some conditions.
They include the constitution of the proposed organisation, postal and physical address, a list of people endorsing the registration together with information on their physical addresses, certified copies of their national identity cards, certified copies of their tax clearance certificates and certified copies of their police clearance forms.
