Khanimambo Foundation: Charity or Luxury Tourism?

By Estácio Valoi and Carlos Mhula

Our investigation began in 2024 in the city of Maputo after learning that in the city of Xai-Xai, in the Gaza province of Mozambique, an institution called Khanimambo Foundation operates. It was originally established in Spain with authorization from the Ministry of Foreign Affairs and Cooperation.

Information in our possession indicates that the Khanimambo Foundation, which presents itself as a charity supporting local communities, particularly in the areas of education and health, also has a profit-driven dimension related to luxury tourism.

Despite the new Commercial Code, which was approved with certain inconsistencies by the legislator, Article 18 (Engagement in Business Activities by Non-Entrepreneurs) states:

1. “A public legal entity, when engaging in business activities, does not acquire the status of an entrepreneur; however, in relation to the exercise of such activities, it remains subject to the provisions of this Code.”
2. “The provisions of the previous paragraph apply to civil societies as well as to any entity that does not have a profit-making purpose.”

However, the CJIM appeals to the fundamental legal framework, which states that legal entities with non-profit interests, such as foundations, are prohibited from engaging in any business (commercial) activity.

According to Law 16/2018, of December 28, in its Article 4 (Nature):
“A foundation is a private legal entity without profit-making purposes… endowed with sufficient and irrevocably allocated assets to pursue objectives of social, cultural, and recreational interest, as well as education, health, and development.”

Furthermore, in Article 21 (Benefits for Public Utility Foundations), it is established that:
“A public utility foundation enjoys tax and customs exemptions on the acquisition of goods and services:

1. Clause (a): Exemption from Value Added Tax (VAT)
2. Clause (b): Exemption from SISA
3. Clause (c): Exemption from Stamp Duty on various transactions

Additionally, paragraph 2 establishes tax exemptions on funding received for the execution of its activities within its social purpose.

The activities of the Khanimambo Foundation appear to be in clear conflict with the law. The institution, led by Alexia Vieira, a Portuguese citizen, under the claim of helping the local community in Xai-Xai Beach, is involved in illegal construction, tourism, and tax evasion.

The activities of the Khanimambo Foundation began in 2007, supposedly with the goal of improving the situation of 400 children and their families along the beautiful and luxurious coastline.

The Foundation, which describes itself as an “open center, not a school”, has three main projects: Centro Muti, Academia Xipfundo, and Farm-Humbi. According to its website, it provides Xipfundo scholarships, ensuring that students who complete school and wish to continue studying have access to university and vocational training.

These scholarships cover tuition fees, accommodation, meals, transportation, and health insurance. In 2021, the Pré-Xipfundo project was launched, a one-year course that all young people aspiring to obtain a Xipfundo Scholarship must complete.

“The Pré-Xipfundo course is a year of transition and adaptation aimed at preparing them for the reality of higher education…” can be read on the Foundation’s website: https://we-building.org/xaixai/

Beneficiaries

Our reporting team visited the Muti Center on a weekend in January 2025, where we spoke with Joaquim Ricardo, a 17-year-old beneficiary of the foundation since 2022.

Joaquim Ricardo, a resident of Xai-Xai Beach, told our team that “the foundation is something good, not only for him but also for the Xai-Xai Beach community. I don’t pay anything to study.” He also mentioned that parents are invited to work on the foundation’s farm in exchange for money and that they also participate in cleaning activities at the school. According to Ricardo, the institution only offers classes up to the 9th grade.

Before our interview with Joaquim Ricardo, in November 2024, we were at the foundation’s entrance, specifically at the Muti Center. During the school holiday period, we pretended to be interested in enrolling at the center or renting a room nearby. The security guard told us that “the hotel” would open in January 2025, but that we could go to the “foundation’s main office” nearby, at Humbi-Farm. He also mentioned that the plots were already occupied by the bosses. “There are people coming from Portugal and South Africa. They are the sponsors,” he told our team.

Fátima Júlio Bila is a mother of five children, some already in higher education and another still at the foundation. With a broad smile and visibly satisfied with the assistance provided by the foundation, she said: “Here, we don’t buy food; they produce it on the farm to feed the children who study here.”

Our team also visited the foundation in Xai-Xai and interviewed Alexia Vieira, the institution’s director. During the interview, we requested a copy of the Boletim da República (Official Gazette) of Mozambique with the foundation’s registration, as it is not available on the institution’s website or the Mozambican government’s website. Our goal was to verify whether the foundation is authorized to carry out profit-making activities. However, our request irritated Alexia Vieira, who responded angrily: “This is an open shelter foundation. I just want to say one thing because I didn’t feel at ease. You are asking me for the BR, an administrative document for starting activities, and I think it’s unnecessary, but since it’s public, go and look for it. Do you want to see my birth certificate? Go to the civil registry.”

According to Law 16/2018 of December 28, Article 13 (Transparency):
“The foundation is required to permanently publish the following information on its website:

• Nº2, section (a): Proof of the foundation’s recognition.”

There we went, but not to the conservatory, rather to a meeting with the provincial government of Gaza, which “only manages primary and secondary education.”

In an interview with Ferrão Bambo, Provincial Director of Education in Gaza, Bambo stated that the foundation “is not a school; it is an auxiliary center for students selected from their respective schools. The Khanimambo Foundation works in collaboration with schools, where students receive academic support at the foundation.”

Although the foundation’s activities impress local communities, at the same time, a tourism empire is emerging on large portions of land. These consist of small houses and a swimming pool that are not for local community use but are accessible only to visitors whom the foundation prefers to call “donors and sponsors.”

As confirmed by the director, Alexia Vieira, Umbi Farm covers 15 hectares and is “the third project of the Khanimambo Foundation, an agricultural and tourism subproject that provides food for the nutritional center, where a bio-construction has been built.” According to her, there are also rooms where “we will offer agritourism and welcome donors of the Khanimambo Foundation.”

Vieira argues that this way, they can avoid external expenses on renting houses for their staff in Xai-Xai Beach. “That was not sustainable. Khanimambo was not getting any benefit,” Vieira explains.

According to her, “fundraising will no longer be international but Mozambican, because now we have accommodation capacity that can financially contribute to the Khanimambo Foundation.”

Regarding the license for tourism activities, the director states that it is in process and that the idea “is to obtain this license for a guesthouse with a social purpose. The objective of profit is social,” Vieira asserts.

Legal Guardians Are Required to Work at the Foundation

Alexia Vieira argues that the support provided by the Khanimambo Foundation to communities is free. However, she states that “what exists is a commitment; there must be mandatory attendance and active participation of adults in our activities, as they come here every day.”

Parents also have a social contribution, which involves selling pieces of clothing. They can also buy them for 5 Meticais each. Previously, it was free, according to our source. The funds collected go into a social fund used to purchase common goods, such as a popcorn machine.

“We believe that the purchase of school supplies and household clothing should be paid for as a social contribution in this phase of 2025 in Mozambique,” said Alexia Vieira to Moz24h.

According to Alexia Vieira, the Foundation has been supporting around “400 children from 2007 to 2025.” These are children aged 13 and above.

Tax Evasion

According to Mozambican law, there is a “tax-free” importation of goods for foundations, charitable institutions, churches, and non-profit organizations. Moz24h/CJIM is aware that imports are even made for construction materials and other goods. Moreover, there is doubt as to whether the tourist complex will be taxed as a tourist and commercial activity. However, as we have already mentioned, a foundation cannot engage in business activities.

From Funders to Tourism

The director of the Foundation, Alexia Vieira, informed Moz24h that the organization is funded through private funds. There are different types of collaborators: the children’s sponsors, the project center partners, donors who provide one-time assistance, and finally, sponsors for specific campaigns.

“The collaborators have direct access to the foundation. They come here, talk to their sponsored children,” she explained.

Alexia Vieira acknowledges that the collaborators do not go to Xai-Xai only to visit the Khanimambo Foundation, but also “to engage in tourist activities.” https://www.fundacionjea.org/portfolio/humbi-farm-2020-2022-actualizacion-2022/.

Some of the donors of the Khanimambo Foundation

• Fundación Juan Entrecanales de Azcárate www.fundacionjea.org
• Fundación ADEY https://fundacionadey.org/
• Fundación Mutua Madrileña https://www.fundacionmutua.es/
• Fundación Santander https://www.fundacionbancosantander.com/es/inicio
• Allfunds Bank https://allfunds.com/en/
• Real Madrid Foundation   https://www.realmadrid.com/es-ES/fundacion

The list goes on, and more donors can be found on the website: https://fundacionkhanimambo.org/ya-ayudan/

Our reporting team spoke with local associations in Xai-Xai. From the ADCR (Association for Rural Development), funded by Spanish Cooperation, we received the response: “I have heard about them, but we do not work together.”

We also spoke with a source from KUVUMBANA, an organization working with children and people affected and infected by HIV/AIDS, who stated that they did not know them and had never worked with them.

A source from FONGA (Forum of Civil Society Organizations of Gaza) said they had no connection with the Khanimambo Foundation.

However, a source from the Ministry of Gender, Women, and Social Action said they knew about the Khanimambo Foundation and confirmed that “they work at Xai-Xai beach.”

From Gaza to Maputo Province in Search of Licenses

Since the investor’s owner refused to show us any documents and told our team to look for information in the relevant institutions, our investigation team began at the Ministry of Foreign Affairs, followed by the Ministry of Justice, where there was “no record” found. We then continued with the Municipal Council of Xai-Xai, as well as the provincial departments of Education, Tourism, Tax Authority, and Environment.

The Construction of Farm-Umbi: The Foundation’s Third Project

The construction in question was declared as a residential building and not a tourist facility, which contrasts with the actual nature of the project. A striking fact, according to images of the development and sources familiar with the project, is that in addition to a large main building, 12 other constructions are being built. This suggests that only “one building is properly licensed”.

The construction began on January 17, 2022, and was completed in December 2024, six months after the license had expired. However, the “work was resumed at the end by another company, Mozago.”

On the Fundación Khanimambo website, it can be read: “the works have resumed”.

https://fundacionkhanimambo.org.

Construction License for Farm-Umbi issued by the Municipal Council of the City of Xai-Xai for self-construction and not for hiring a company” in our possession is ‘expired’.

In this regard, even in the first week of February of the current year, we returned to the Municipal Council to compare the non-renewed construction license in favor of the Khanimambo Foundation – Alexia Vieira Garrido, which we have in our possession, with the one previously mentioned by the director.

According to Eng. Joaquim Mafuane, Director of Urbanization of the Xai-Xai Council, when discussing the Khanimambo-Humbi Farm license, he was categorical in stating that the license used in one phase of the construction was expired.

“First of all, I must comment that this construction license you are presenting is expired,” Mafuane stated.

He added that, several years ago, the Khanimambo Foundation submitted a housing construction project, accompanied by what they refer to as annexes.

Continuing his explanation, he said:
“If they are building some huts or any other structures within the area approved in the project by the Xai-Xai Municipal Council, those constructions are legal since their execution is included in the project approved by the Municipal Council. There is no illegality. The only thing I can point out is that this license is already expired.”

Furthermore, the construction of a tourism enterprise must first obtain an environmental license before any other permits. At the Provincial Environmental Services in Gaza, on 02/05/24, Natércia Cuna, head of the department, stated that Khanimambo, the project promoters, after receiving advice, requested the Environmental License in 2024.

“They have had the environmental license for no more than 7 months, with several recommendations to consider,” she confirmed.

Additionally, the National Institute of Social Security (INSS) in Gaza confirmed that the Humbi Farm Foundation “is not registered in the system after a search”.

Likewise, the Tax Authority, following our request for information, conducted a brief visit to Humbi Farm and reported that:

“… in its records, the company Humbi Farm Agrícola LDA, with NUIT 400972044, has been registered under the simplified VAT exemption accounting regime since 02.05.2019 to carry out agricultural activities.”

They also noted that the company “would be sanctioned for conducting commercial activities without contributing” and that:

“Additionally, we inform you that it appeared at the Xai-Xai Tax Office on 17.02.2025 to add the lodging activity, at which point it was migrated to the standard VAT regime.”

This occurred approximately two days after our investigative team visited the center.

Construction Supervision

Our investigation revealed that the official site supervisor, António Massango, was expelled.

“It was unpleasant, a complicated situation, and I was really not satisfied. In reality, there was a disagreement between both parties, and she concluded that she did not want me. In my case, it was sad the way it ended. It was not pleasant, and then she appointed her husband as the supervisor, who knows nothing about construction.”

This fact was reconfirmed by one of the workers on the site, Abílio Abílio, who stated that, according to the initial project information, the construction was meant to be a children’s shelter, but later changed to “the construction of rental houses.”

“The foundation began to remove some activities included in the contract, and then they expelled us. They violated the contract.”

The site supervisor, António Massango, was replaced and later expelled, leaving the supervision activities in the hands of Eric Ferrer, the husband of the director and also a manager, who “knows nothing about construction, and I don’t know what he is supervising.”

There were disputes between the contractor, the supervisor, and the Khanimambo Foundation, which constituted a “clear violation of the signed contract.”

Additionally, it was stated that:
“They have a supervisor, but they say that the supervisor cannot write reports. They make the reports themselves.”

Tourism

Alex confirms that “This is an agritourism project where we will receive our collaborators so they can be welcomed and hosted by us at the Khanimambo Foundation, as they are the donors of the foundation.” Each person covers their own travel expenses.

At the Provincial Directorate of Tourism of Gaza, Dorcidio Maciel, the provincial director of the area, categorically stated that his department has no knowledge of the project and, therefore, did not issue any license for Umbi Farm. He explained that:

“If it does not exceed 10 rooms, it is the municipality’s responsibility to issue the license. We handle large projects with more than 10 rooms, but it is true that there can be fewer, even just 5 rooms, yet the designation and type of this establishment fall under our jurisdiction. INAE is the entity responsible for inspection, and it does not have a license.”

Naturally, in the fiscal records, there is no registration of payment for tourism-related activities.

Despite Vieira insisting that Humbi Farm “is only for accommodating donor sponsors,” she emphasizes that “each person comes individually whenever they want” and that “they usually do not come just to visit Khanimambo; they also try to engage in tourist activities.”

Umbi Farm, which was scheduled to open in January of this year, already has an operational website where room reservations can be made. Prices range between 3,700 meticais and 14,000 rands, through its affiliated agencies. link https://humbifarm.com/

Marketing

They have partners such as Booking.com, a third-party booking agent that helps properties increase their business. Additionally, it can be seen that they are new to the AGODA platform.

Normally, when making a reservation, you wouldn’t go directly to a hotel’s website, as you would first need to know where to stay. That’s why third-party booking agents help by providing a list of available places and guiding you on how much you want to spend.

“You can see here that they are new to the AGODA platform. I trust these two third-party booking systems; I have personally used them and never had any issues.”

Explained a tourism agent to Moz24h.

PS: Abílio Abílio is a fictitious name.

All institutions consulted by our investigation were asked to provide physical copies of the licenses, but they refused to hand them over, stating that they could only be given to the legitimate owner.

However, in its right of reply, the Foundation, through its legal representative, Carlos Martins & Associados – Sociedade de Advogados, maintained its stance:

“You may confirm this with the competent authorities.”

Furthermore, contradicting the Mozambican government institutions, they added:

“Our client has all the necessary authorizations and licenses.”

(Moz24/CJIM)