ARTICLE · 30 AUGUST 2012

Non-Profit Organisations Take Note: Time Is Running Out!

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In order to register as a Public Benefit Organisation ("PBO") with the South African Revenue Service ("SARS"), an organisation must comply with a number of provisions, set out in section 30 of the Income Tax Act No 58 of 1962 ("the Income Tax Act").

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Mandi Krebs

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In order to register as a Public Benefit Organisation ("PBO") with the South African Revenue Service ("SARS"), an organisation must comply with a number of provisions, set out in section 30 of the Income Tax Act No 58 of 1962 ("the Income Tax Act"). Preferential tax treatment is conferred on a non-profit organization which has obtained PBO status and such compliant organisation's receipts and accruals are exempt from certain South African taxes.

One of the first administrative requirements to satisfy relates to the manner in which the non-profit organisation is constituted and in order to qualify as a PBO, a non-profit organisation must be constituted in one of the following ways: a non-profit company ("NPC"), a trust, a voluntary association of persons or as a branch of a foreign charitable organisation which is exempt from income tax in its country of origin.

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