CHAPTER IV: RIGHTS AND OBLIGATIONS

Article 17: Rights of an international non - governmental organisation

An international non-governmental organisation shall have the following rights: 

1. to put forward views on national policies and suggest recommendations relating to the national policy designing and legislation related to its activities; 
2. to advocate within its activities; 
3. to enter into agreements and partnerships with other organisations and legal entities; 
4. to enjoy tax exemption in accordance with relevant laws.

Article 18: Obligations of an international non-governmental organisation

Any international non-governmental organisation shall have the following obligations: 

1. to have its representative in Rwanda; 
2. to have a known head office in Rwanda; 
3. to carry out funds transfer through financial institutions legally operating in Rwanda; 
4. not to exceed twenty percent (20%) of its budget on overhead costs in programs that are not in the interest of its beneficiaries. Any international non-governmental organisation intending to spend more than twenty percent (20%) of its budget on overhead costs shall provide explanations in writing, to the authority in charge of registration of international non-governmental organisations and monitoring of their functioning; 
5. to comply with the nature of its activities and action plan as provided for at the time of registration and to communicate any changes to the competent authority;
6. to submit to the competent authority the activity report of the previous year and the plan of action for the following year; 
7. not to use resources illegally acquired.