Burkina Faso: NGOs must invest 80% of their budget on the ground

Two decrees establish new conditions for obtaining NGO status. Burkinabè associations must enter into a framework agreement with the state, while foreign organizations will be governed by a headquarters agreement. Existing organizations have two years to comply. As a mechanical effect, the threshold reserves a maximum of 20% of the budget for expenditures that do not pertain to direct investments, but the published texts do not yet precisely define this category.

The government claims it wants to ensure that funds mobilized on behalf of vulnerable populations directly finance the actions for which they are intended. This measure extends a tightening that began in 2025 and comes five months after the dissolution of 118 NGOs and associations.

Key points: three controls added since 2025

On October 16, 2025, a decree mandated that NGOs and approved associations must hold all their available accounts at the Treasury Deposit Bank. The government cited the traceability of financial operations and the fight against money laundering as reasons for this requirement.

On July 23, 2026, the executive revised the national register of non-profit organizations. The system must now include their areas of intervention and in-kind donations, raise the thresholds for declaring donations, and retain data after a dissolution.

On September 17, one week before the adoption of the 80% threshold, another decree subjected requests for headquarters agreements to the Council of Ministers and required prior administrative authorizations for certain activities. The government justified this reform by citing perceived unequal tax advantages and a loss of revenue for the state.

The summary from September 24 does not specify either the method for calculating the 80% threshold or the penalties applicable in case of non-compliance. These details will depend on the complete texts of the two decrees.