Accountability

Transparency & Trust

How we are governed, how funds are used, and how we hold ourselves accountable to the children, donors and communities we serve, in line with Ugandan law.

Last updated: 3 July 2026

JAMS Children's Foundation is committed to the highest standards of transparency, accountability and stewardship. This page summarises how we are registered, governed and audited, and how you can hold us to account.

1. Registration and legal status

JAMS Children's Foundation is a Ugandan non-governmental organisation registered under the Non-Governmental Organisations Act, 2016 and supervised by the National Bureau for Non-Governmental Organisations (NGO Bureau). We operate in accordance with our constitution and our approved objects.

2. Tax and financial compliance

  • We are registered with the Uganda Revenue Authority (URA) and comply with the Income Tax Act (Cap. 340) as it applies to exempt organisations.
  • We file annual returns with the NGO Bureau and, where required, with URA.
  • We comply with the Anti-Money Laundering Act, 2013 (as amended) and the Anti-Terrorism Act, 2002. We do not accept anonymous large cash donations and we conduct proportionate due diligence on major donors and institutional partners.

3. Governance

JAMS is governed by a Board of Trustees that meets regularly to provide strategic direction and oversight. The Board approves the annual budget, reviews programmatic performance, and appoints the external auditor. Day-to-day operations are led by our Executive Team, supported by staff and volunteers.

We maintain written policies covering safeguarding and child protection, conflict of interest, whistleblowing, procurement, finance, and human resources. These policies are reviewed periodically by the Board.

4. How your donation is used

We aim to direct the substantial majority of every shilling raised to program delivery, outreach, food, scholastic materials, clothing, hygiene kits and community support. The remainder covers the essential costs of running a responsible organisation: fundraising, compliance, safeguarding, and administration.

Donations made toward a specific campaign are ring-fenced for that campaign. Where a campaign is fully funded, over-subscribed or cannot proceed, funds may be redirected to a closely related program with a similar purpose, in line with our Terms of Use.

5. Audits and financial reporting

Our annual financial statements are prepared in accordance with applicable Ugandan accounting standards and are subject to independent external audit. Audited financial statements and annual reports are made available to donors and regulators on request.

6. Safeguarding

Because we work with children and other vulnerable people, we enforce a strict Child Protection and Safeguarding Policy. All staff, volunteers and partners are required to acknowledge and follow this policy. Concerns can be reported confidentially to info@jamschildrensfoundation.org.

7. Data protection

We handle personal data in accordance with the Data Protection and Privacy Act, 2019 and its 2021 Regulations. See our Privacy Policy for full details of what we collect, why, and your rights.

8. Reporting concerns

If you believe we have fallen short of these standards, or you suspect misuse of funds, fraud or misconduct, please contact us at info@jamschildrensfoundation.org. Serious concerns can also be reported to the NGO Bureau of Uganda or the Uganda Revenue Authority, as appropriate.

9. Requesting information

Donors, partners and members of the public may request a copy of our current annual report or audited financial statements by writing to info@jamschildrensfoundation.org.