Operational Guidelines for Associations 2021

in order to enhance understanding of the legal framework governing the “lifecycle” of associations, ICNL has prepared these operational guidelines for associations based on the Law on Associations, the Regulation on Procedure of Establishment and Registration of Associations, the Adopted Amendments on Law on Associations – 2017 and 2019, and other related laws and regulations in Afghanistan. The Guidelines seek to explain the relevant laws in a language that is easily understood and provide practical guidance to associations. The Guidelines address the definition of associations; legal existence of associations; structure and governance; prohibition on direct or indirect private
benefits; activities of associations; fundraising; reporting and supervision; and tax preferences.

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