The Founding Document has to comply with the requirements as set out in section 30(3)(b) of the Income Tax Act and the Nonprofit Organisations Act? Can the NGO comply with the requirements of the Nonprofit Organisations Act? Is the organisation […]

The general rule is that a public benefit organisation ( PBO ) would pay income tax on its net taxable income. That is, the income remaining after deducting expenditure incurred in running the PBO PBO THAT HAS NOT APPLIED FOR […]

We have assembled a reference guide, that will take you explain to you in much more detail how to benefit from having PBO status as well as how to acquire that status. Some of the other topics in this reference […]

The Ninth Schedule of the Income Tax Act lists the various types of public benefit activities (PBA) that an NGO can undertake for it to qualify for tax exemption. These public benefit activities are categorised as: Welfare and Humanitarian; Health […]

When a Donor makes a donation to NGOs that undertake certain types of public benefit activities (PBA), the donor can claim as a tax deduction the greater of R1000 or 5% of the donor’s taxable income. Previously these deductions were […]

Not only does a tax-exempt organisation benefit with regards to tax, but also a donor would receive numerous benefits from donating to such an organisation. There are thousand of NGOs in South Africa. Donations to a tax-exempt NGO would be […]

The South African government has recently passed legislature that grants non-profit organisation privileges with regards to tax. In order to derive these benefits, one must be registered as a non-profit organisation with the government before the end of 2004. Even […]