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a) The income of a charitable trust is exempted from tax, subject to these conditions
i) That the trust is public in character
ii) It is established for relief of distress or poverty to the public
iii) It is established for the advancement of region or education
iv) Its total income must be spend for charitable purposes
In Kenya where a charitable trust is running a business, then this business income will be exempted from tax if this trust business relates to (ii) and (iii). Any income of such a trust building and chattels is not subject to tax.
Wilfykil answered the question on February 25, 2019 at 08:53
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