Tax, Public Benefit Organisation and Nonprofit Organisation Status
How does an NPC apply for Public Benefit Organisation tax approval?
Last Updated: 31 August 2026How does an NPC apply for Public Benefit Organisation tax approval? An NPC must apply separately to the South African Revenue Service (SARS) if it wants approval as a Public Benefit Organisation (PBO). PBO approval is a tax status. It is not created automatically by CIPC incorporation or Department of Social Development NPO registration. What...
How does an NPC apply to become a registered Nonprofit Organisation?
Last Updated: 31 August 2026How does an NPC apply to become a registered Nonprofit Organisation? An incorporated Non-Profit Company (NPC) may separately apply for registration as a Nonprofit Organisation (NPO) with the Department of Social Development. The CIPC company registration and the Department’s NPO registration are different processes. An NPC is not a registered NPO merely because the names...
What is section 18A approval, and when may an organisation issue a donation receipt?
Last Updated: 31 August 2026What is section 18A approval, and when may an organisation issue a donation receipt? Section 18A approval is a separate approval from the South African Revenue Service (SARS). It allows an approved organisation to issue the prescribed receipt for a qualifying donation used for qualifying public benefit activities. The receipt may allow the donor to...
Must an NPC or approved PBO still submit income-tax returns?
Last Updated: 31 August 2026Must an NPC or approved PBO still submit income-tax returns? Yes. A Non-Profit Company (NPC) has tax responsibilities, and an approved Public Benefit Organisation (PBO) must still submit the return required by the South African Revenue Service (SARS). Tax-exempt approval is not permission to ignore SARS correspondence or filing dates. Which return applies? SARS’s current...
