1. TAX ARTICLES
Tax Exemption Eligibility for Public Benefit Organisations
(PBOs) in South Africa
In South Africa, the Income Tax Act No. 58 of 1962 ("the
Act") provides tax exemptions to registered and qualifying
Public Benefit Organisations ("PBOs"). Organisations that
are incorporated, formed, or established within the Republic, must
submit an application to the South African Revenue Service
("SARS") along with the necessary documentation to apply
for tax-exempt status. The approval of such applications rests with
the Commissioner for SARS, who evaluates whether the PBO meets the
prescribed criteria; if not, the Commissioner may reject the
application.
A fundamental requirement under section 30(1) of the Act is that
a PBO's primary objective must be to carry out one or more
Public Benefit Activities ("PBAs"). These activities are
clearly defined in Part I of the Ninth Schedule to the Act, which
lists categories recognised by SARS as qualifying
