At present, more than 60 activities qualify (Income Tax Act Schedule Nine Sections 1-11). Upon termination of operations in South Africa, they must transfer the assets of the South Africa branch to a local PBO, organ of state, or designated institution if more than 15 percent of the branch's receipts and accruals (earned during the three years preceding the termination) were derived from a source within the Republic (Income Tax Act Section 30(3)(b)(iiiA)). Foreign individuals can also serve as directors of local companies, but legal persons cannot serve as directors of a non-profit company. Payment for the services were made in terms of an agreed rate. The Framework has now been amended several times. Forming a voluntary association requires only that three or more people agree to achieve a common objective that is primarily not-for-profit. Even where no charge is made for supplies, the organisation can register for VAT and obtain input tax relief on its purchases. What does NPO stand for in South Africa? Its sole or principal objective must be to carry out one or more public benefit activities as listed in the Ninth Schedule of the Act; it cannot pursue any other principal objectives. Voluntary associations, established under common law; Non-profit trusts, established under statutory law; and. 12 1st Avenue. The Council on Foundations fosters an environment where philanthropy can thrive and cultivates a community of diverse and skilled philanthropic professionals and organizations who lead with integrity, serve as ethical stewards and advocate for progress. Centre For The Study Of Violence & Reconciliation. The Promotion of Equality and Prevention of Unfair Discrimination, Act No. Moreover, the law does not clearly restrict lobbying by any organisations. See full address and map. Each of the organisation's activities must be for the benefit of, or widely accessible to, the general public at large, including any sector thereof (other than small and exclusive groups). A subsidy or grant received from the Government (or local authorities) related to welfare activities will be zero-rated, meaning that the recipient can claim a credit from the South African Revenue Service for the VAT raised on those grants. Mr S Smith) Contact Person Cellphone Number; Organisation’s Physical Address Eligibility for tax exemption further requires the PBO to satisfy additional conditions on its governance and operations. For example, the organisation’s founding document must provide that at least three unrelated persons have fiduciary responsibility for the organisation, and that no single person can directly or indirectly control the decisions relating to the organisation (Income Tax Act Section 30(3)(b)(i)). Address: 205 Acacia Rd, Northcliff, Gauteng, 2195, South Africa, Johannesburg. NPOs include trusts, companies or other associations of persons established for a public purpose. A universitas or an informal voluntary association may include provisions governing the transfer of assets upon dissolution in its founding documents. A variety of activities are approved, and they fall under the following headings: The Value Added Tax Act imposes a 15 percent tax on the value of goods or services supplied by a vendor, imported goods, or services provided by a resident supplier or one carrying out business outside of South Africa to a resident of South Africa who uses the services in South Africa (VAT Act Section 7(1)). Carry on activities in the following categories: Conservation, environment, and animal welfare. It is integral and directly related to the sole objective of the public benefit organisation; Substantially the whole of its revenues are directed toward the recovery of its costs; and. Finally, the fourth legislative tier (donor deductibility status) allows public benefit organisations to apply for the right to receive tax-deductible donations. Categories: Non Profit Organizations - NPO, Address: Gauteng, 2001, South Africa, Johannesburg. The qualifying public benefit activities for partial tax exemption appear in Part I of the Ninth Schedule to the Income Tax Act, and those for donor deductible status appear in Part II. Qualifying organisations can claim the VAT they incur as input tax and, generally speaking, must pay output tax only when they charge for goods or services. See full address and map. It must be a non-profit company formed and incorporated under the Companies Act, a trust established in the Republic and registered with the Master of the High Court whose founding document is a trust deed, a voluntary association, or “any agency or branch within the Republic of any company, association, or trust incorporated, formed, or established in terms of the laws of any country other than the Republic that is exempt from tax on income in that other country” (i.e., the definition of PBO under Income Tax Act Section 30(1)). In addition, the law limits the extent to which the business activities of the organisation are tax exempt (see Section V(D)(2) on Economic Activities) (Income Tax Act Section 10(1)(cN)). The purpose of this resource is not to provide legal advice, but rather to give grantmakers and their advisors an opportunity to access potentially relevant materials in a quick and meaningful way. Address: 5 Eton Rd, Parktown, Gauteng, 2193, South Africa, Johannesburg. [9] Certain activities carried out by a welfare organization may still be taxed at the standard VAT rate. Centre For Aids Development, Research and Evaluation - C.A.D.R.E. Address: Braamfontein Ctr, 23 Jorrisen St, Braamfontein, Gauteng, 2001, South Africa, Johannesburg. In order to register under the NPO Act, a non-profit organisation must state in its founding document (or the legislation under which it has been established must specify) that its income and property are not distributable to its members, officers, or trustees, except as reasonable compensation for services rendered (NPO Act/1997 Section 12(2)(c)). Address: 5 Eton Rd, Parktown, Gauteng, 2193, South Africa, Johannesburg. The trust deed, however, must address the issue if the trust is a registered non-profit organisation or an approved PBO. See full address and map. Malamulele Onward NGO/NPO Marshalltown, Johannesburg, Gauteng. [4] Registration under the NPO Act is voluntary, but is often required in order to access funding from government departments and some corporate donors. Categories: Non Profit Organizations - NPO, Address: 5 Eton Rd, Parktown, Gauteng, 2193, South Africa, Johannesburg. See full address and map. Corporate bodies under the common law, known as ", Bodies that remain unincorporated at common law, known as "non-corporate associations.". See full address and map. 71 of 2008) changed the way in which non-profit companies are incorporated and regulated. Forming a voluntary association requires only that three or more people agree to achieve a common objective that is primarily not-for-profit. If a voluntary association prohibits its members, directors, or employees from having a proprietary interest in the organisation's assets, the prohibition will appear in the organisation's founding documents. Categories: Non Profit Organizations - NPO. PBOs may not use their resources to directly or indirectly support, advance, or oppose any political party, but are not restricted from lobbying. Categories: Non Profit Organizations - NPO To be eligible, an organisation must meet all the following criteria: An organisation seeking registered non-profit organisation status under the NPO Act must apply to the Directorate for Non-Profit Organisations, which falls under the auspices of the Department of Social Development. The Amendment Act is a law of general application, but requires board members of non-profit organisations to be verified with accounting institutions, especially banks. No member can have any rights, based on membership, to the property of the association. As of 2006, a tax exemption is granted to branches of foreign legal entities operating in South Africa, on the condition that they qualify for tax exemption in the country in which they are established [Revenue Laws Amendment Act Section 24]. [7] The Financial Intelligence Centre Amendment Act, No. The Trust Property Control Act provides that trust property may not form part of the personal estate of a trustee, unless the trustee is also a beneficiary entitled to the property under the trust instrument (TPCA Section 12). This has significantly reduced the processing times of applications to register in terms of the Non-Profit Organisations Act. [6]. Learner's Movement of South Africa - Non-Profit Organisation. Trusts in South Africa are governed under the Trust Properties Control Act and common law. See full address and map. If a trust has a charitable primary purpose, the fact that it has a non-charitable subsidiary purpose will not invalidate it. [5] In 2013, the Directorate for Non-Profit Organisations introduced an online registration and reporting facility. Being a registered non-profit organisation (NPO) will not only improve your chances of getting funding, it also tells communities that you care about providing quality services. See full address and map. See full address and map. South Africa and the United States have entered into a double taxation treaty. [2]. [3]. Southern Africa Youth Project is a leading NPO in South Africa working with the underprivileged youth. Pre-existing non-profit companies incorporated under the old Companies Act of 1973 (known as Section 21 companies), are governed by the new Companies Act. As stated earlier, a non-profit company must, upon winding-up or dissolution, distribute the entire net value of the company to one or more non-profit companies, “external non-profit companies” carrying on activities in South Africa, non-profit trusts, or voluntary associations having objectives similar to its main objective. Definition of NPO Non-Profit Organization or NPO is a legal entity formed by a group of persons to promote cultural, religious, professional, or social objectives. In its Annual Report for the period ending March 31, 2018, the Department of Social Development states that: “The draft [NPO] Bill will be submitted to Cabinet for approval in 2018/19.” (page 29). Such agencies include the International Labour Organisation, the World Health Organisation, the Food and Agriculture Organisation of the United Nations, and the International Monetary Fund. 25.63887 The Income Tax Act provides two major benefits to non-profit organisations operating for the public benefit, namely: partial tax exemption for organisations that qualify as PBOs, and donor deductibility for contributions to those PBOs that carry out certain specified public benefit activities (“Public Benefit Organisations with Donor-Deductible Status”). Please be advised that the Council on Foundations and ICNL are not liable for inaccuracies in these resources or accompanying translations. The trust in question was a registered VAT vendor that provided aero-medical services to provincial health departments in South Africa. Be exempt from tax in terms of Section 10(1)(cN) of the Income Tax Act; and. See full address and map. Non-profit companies incorporated for a public benefit objective or an objective relating to one or more cultural or social activities, or communal or group interests, established under statutory law. The first tier (establishment) allows for the establishment under statutory and common law of the following three forms of NPOs: The second tier of legislation (voluntary registration) allows any of these organisational forms to apply for the status of a “registered non-profit organisation.” Among other requirements, registered non-profit organisations cannot distribute profits, and must meet certain governance criteria. In addition, the organisation must apply its funds solely to the objectives for which it was formed (Income Tax Act Section (30)(3)(b)(ii)). A trust can be established for private benefit or for a charitable purpose. If you believe any information in this NGO law resource is incorrect, please inform Lily Liu at the International Center for Not-for-Profit Law of any necessary corrections. Address: Donald Gordon Med Ctr, Eton Rd, Parktown, Gauteng, 2193, South Africa, Johannesburg. See full address and map. Moreover, the donor may not impose conditions that could enable the donor or any person related to the donor to benefit, directly or indirectly, from the application of such donation (Income Tax Act Section (30)(3)(b)(v)). Non-profit companies may carry on any business, trade, or undertaking consistent with or ancillary to its stated objectives, i.e., the promotion of the public benefit or one or more cultural or social activities, or communal or group interests (Companies Act Schedule 1 para 2(a)). Tax Filing, Audits, & Public Disclosure Requirements, Country Notes: Resources for Global Grantmakers, Mastering Foundation Law: Compendium of Legal Resources, National Standards for U.S. Community Foundations®, Ask Me Anything with Kathleen Enright and Council Leaders, Corporate Philanthropy Programs & Services, HUD Secretary's Award for Public-Philanthropic Partnerships, International Center for Not-for-Profit Law, Constitution of the Republic of South Africa, Financial Intelligence Centre Amendment Act, 2017, Tax Exemption Guide for Public Benefit Organisations in South Africa, Income Tax Act Schedule Nine Sections 1-11, Revenue Laws Amendment Act, No. A non-profit company must, upon winding-up or dissolution, distribute the entire net value of the company to one or more non-profit companies, “registered external non-profit companies” carrying on activities in South Africa, non-profit trusts, or voluntary associations having objectives similar to its main objective. Step 1: Open the online NPO Registration page. See full address and map. NPO Registrations in South Africa There are two ways of registering Non-Profit Organisations in South Africa. The third legislative tier (partial tax exemption) enables an NPO to apply for the status of “public benefit organisation” (PBO). The Taxation Laws Amendment Act, 2017 introduced additional changes pertaining to certain specialized agencies, as defined in the Diplomatic Immunities and Privileges Act of 2001, that qualify for tax deductible donations. NPO – which stands for non-profit organisation – is a generic term for a non-profit or non-governmental entity in South Africa. The trust concluded a contract with the provincial Government to provide, amongst other specialized intensive care, air ambulance services and training and support to health workers. Certain subsidies and grants received from National or Provincial Governments (public authority) are zero-rated, meaning that the recipient can claim a credit from the South African Revenue Service for the VAT levied on those grants. We include hyperlinks to the following information, to the extent available: The legal framework for not-for-profit, non-governmental organisations ("NPOs") in South Africa consists of four primary tiers. No office of registry exists for voluntary associations. If the organisation qualifies, the Directorate issues a certificate and registration number. Other not-for-profit organisations (that are not approved PBOs or are not exempted from paying tax elsewhere under Section 10 of the Income Tax Act) are liable for income tax and other taxes and duties on the same basis as ordinary taxpayers. Categories: Non Profit Organizations - NPO, Address: Jan Smuts Ave, Craighall, Gauteng, 2196, South Africa, Johannesburg. It has, however, become increasingly difficult for new NPOs with foreign trustees, directors, or governing board members to open a bank account in South Africa, due to the requirements implemented pursuant to the Financial Intelligence Centre Act. Categories: Non Profit Organizations - NPO, Address: 21 Rock Ridge Rd, Parktown, Gauteng, 2193, South Africa, Johannesburg. See full address and map. Categories: Non Profit Organizations - NPO, Address: Donald Gordon Med Ctr, Eton Rd, Parktown, Gauteng, 2193, South Africa, Johannesburg. The receipts and accruals from such undertakings or activities shall be exempt from normal tax only if one of the following criteria applies: A) The undertaking or activity meets all of the following requirements: B) The undertaking or activity is of an occasional nature and substantially performed by uncompensated volunteers. 1 of 2017 introduced a risk-based method to verify the identities and addresses of customers. Non Profit Organizations - NPO in Cape Town, Non Profit Organizations - NPO in Johannesburg, Non Profit Organizations - NPO in Pretoria, Non Profit Organizations - NPO in Eastern Cape, Non Profit Organizations - NPO in Sandton, Non Profit Organizations - NPO in Port Elizabeth. See full address and map. Finally, certain organisations are eligible for Value Added Tax preferences. South African law does not restrict individuals or legal entities from serving as members, promoters, or trustees of NPOs. As of November 2019, according to the website of the Directorate for Non-Profit Organisations, there are 222,476 registered organisations. The Minister of Finance may, however, determine additional activities from time to time. See full address and map. It does not result in unfair competition in relation to taxable entities. Address: Khotso Hse, 62 Marshall St, Marshalltown, Gauteng, 2001, South Africa, Johannesburg. A non-profit organisation is a trust, company or other association of persons that is started to assist the needy or disadvantaged. LEMOSA is a Youth Development and Community based nonprofit organisation that empowers and transforms the Youth through education. No past or present member or director is entitled to any part of the net value of the company after its obligations and liabilities have been satisfied (Companies Act Schedule 1 para 4). Steps for Online NPO Registration in South Africa. A parliamentary report from May 2018 indicated that the NPO Amendment Bill drafted and completed from 2015 to 2016 will be introduced to the South African Cabinet. An individual or company is entitled to deduct from taxable income a donation (in cash or in kind) to a PBO carrying out specified public benefit activities. The voluntary association is the most common legal form of NPO in South Africa. It must be structured to continue as an entity notwithstanding a change in membership; It must be able to hold property distinct from its members; and. The trust documents identify the beneficiaries of the trust. You can submit your non-profit organisation (NPO) application at your nearest provincial social development office. North West. We aim, in this way, to empower the NPO’s by offering them a platform where their compliance can be viewed by Donors. The Companies Act of 2008 does not provide for the registration of branches of foreign not-for-profits as separate legal entities. PBOs may also access benefits related to donations tax, estate duty, transfer duty, and the skills development levy. No output tax is payable on any "unconditional gifts" received, such as a club member's donation of money to cover the costs of new equipment for the club's soccer team. Before you can successfully register any NPO in South Africa, according to the NPO Act, you need to have the Memorandum and articles of association/trust deed on the ground. See full address and map. Magen David Adom South Africa NGO/NPO Raedene, Johannesburg, Gauteng. A trust does not have separate legal personality, but trustees still enjoy limited liability. See full address and map. See full address and map. C) The undertaking or activity is approved by the Minister of Finance by notice in the Gazette, taking into account the following factors: D) The undertaking or activity does not qualify under any of the above criteria, and the revenues it generates do not exceed the greater of the following: PBOs are allowed to invest their funds, subject only to restrictions that may exist in the common law. In order to obtain approval from the Commissioner as a PBO under the Income Tax Act, Section 30, an organisation must provide in its founding document that any assets remaining upon dissolution or winding up must be transferred to: (1) a similar public benefit organisation approved under Section 30; (2) an institution, board, or body which is exempt from tax under the provisions of Section 10(1)(cA)(i) of the ITA, which has as its principal objective any public benefit activity; or (3) a department of the state (Income Tax Act Section (30)(3)(b)(iii)). The Bill introduced no significant changes to the regulation and governance of non-profit companies. 4 of 2000 provides that no person may unfairly discriminate against any person on the ground of race, including a number of activities defined thereunder, such as the engagement in any activity which is intended to promote, or has the effect of promoting exclusivity based upon race. The Tax Act defines public benefit activity by listing over 60 permissible activities (see Section IV on Public Benefit Status for further discussion). Address: 5 Hammond Rd, West Turffontein, Gauteng, 2190, South Africa, Johannesburg. Trusts are generally flexible structures that can be used for a variety of purposes. See full address and map. It is a trust, company, or other association of persons established for a “public purpose” (a term that is not further defined) (, It does not distribute income or property to members or officers except for "reasonable compensation for services rendered" (, It includes certain internal governance provisions in its founding document (. NGO/NPO Braamfontein, Johannesburg, Gauteng. [8]. If these and other conditions are not contained in the organisation’s founding document, three fiduciaries of the organisation must sign a written undertaking confirming that the organisation will comply with the relevant provisions of Section 30 of the Income Tax Act (Income Tax Act Section (30)(4)). The agreement may be oral or written, although it is customary for the agreement to take the form of a written constitution. See full address and map. For these NGO law resources, we recognize that the legal and regulatory situations are often fluid and interpretations of local law vary. To register under the NPO Act, the organisation must stipulate in its founding document that any assets remaining upon dissolution or winding up will be transferred to another non-profit organisation with similar objectives (NPO Act/1997 Section 12(2)(o)). The Revenue Laws Amendment Act, No. The external non-profit company must maintain at least one office in South Africa (Companies Act Section 23). NPO Policy Framework South Africa is currently undergoing a process to overhaul its principal NPO legislation, the NPO Act 71 of 1997. About the Hack. NPO funding in South Africa At every start of a financial year, which begins from 1st April to 31st March, there is a publication of areas that need priority funding. With reference to clubs, sports, and associations, it provides that refusing to consider a person’s application for membership of the association or club on any of the prohibited grounds, including race, constitutes an unfair practice. This can be confusing because the common law is not easily accessible and sometimes is contradictory. Address: 21 Rock Ridge Rd, Parktown, Gauteng, 2193, South Africa, Johannesburg. M C Kharbai School for the Deaf NGO/NPO Lenasia Ext 9, Lenasia, Gauteng. Address: Gauteng, 2001, South Africa, Johannesburg. Other not-for-profit legal forms, which are outside the scope of this Note due to their limited interaction with U.S. grantmakers, include trade unions, employers' organisations, political parties, and friendly societies established for the benefit of their members. No office of registry exists for voluntary associations. South Africa: Philanthropy and Dubious Donors - Should Non-Profit Organisations Take the Money and Run? Address: 4 Coram Office Park, 86 Ferero Street, Randpark Ridge, 2156, Johannesburg. “In South Africa a Nonprofit Organisation (NPO) is defined as: a Voluntary Association, Company or Trust.” This means they are established for a public purpose, and income and property are not distributable to its members or office bearers except as reasonable compensation for services rendered. The Companies Act establishes two categories of companies: 1) non-profit companies, and 2) profit companies. To obtain approval from the Commissioner as a PBO under Section 30 of the Income Tax Act, an organisation cannot conduct any activity intended directly or indirectly to promote the economic self-interest of any fiduciary or employee of the organisation, other than through reasonable remuneration. A VAT exemption applies to the sale of any donated goods or services, and to the sale of manufactured goods where donated goods and services constitute at least 80 percent of the value thereof. See full address and map. NGO Advisor aims to respond to the needs of the NPO sector, but also the DONOR sector. The researchers concluded that the NPO regulatory framework dealing with establishment, registration, tax exemption, and social welfare legislation, is complicated by inadequate alignment among the different laws. [6] Sections 66(8) and (9) of the Companies Act, dealing with the payment of remuneration to directors for their service as directors, do not apply to non-profit companies (Companies Act Section 10(2)(c)). To qualify as a public benefit organisation (PBO), an organisation must comply with all of the following requirements of Section 30 of the Income Tax Act: Public benefit organisations without donor-deductible status may carry out public benefit activities beyond the borders of South Africa without restriction. The Department of Social Development keeps a publicly accessible record of all registered non profit organisations (NPOs) in South Africa. Voluntary associations may be classified as follows: When deciding how to classify a voluntary association, a court will consider the organisation's constitution as well as its nature, objectives, and activities. New specialized agencies that were included are the United Nations Educational, Scientific and Cultural Organization; the International Civil Aviation Organization; the International Bank for Reconstruction and Development; the United Nations Development Programme; the United Nations Children’s Emergency Fund; the United Nations High Commissioner for Refugees; the United Nations Population Fund; the United Nations Office on Drugs and Crime; and the United Nations Environmental Programme. Autism South Africa - Regional Office NGO/NPO Braamfontein, Johannesburg, Gauteng. In order to qualify as a "welfare organisation," an organisation must: Along with the benefits listed above for associations not for gain, a welfare organisation is eligible for the following additional benefits: South Africa has entered into double taxation treaties with a number of countries, including the United States. Find every business listed for Non Profit Organizations - NPO. The VAT Act confers certain benefits on organisations that qualify as "associations not for gain," "welfare organisations," or both (VAT Act Section 1). The Act also provides an illustrative list of unfair practices in certain sectors. Once the NPO is registered, the organisation would have to submit an annual report nine months after its financial year-end. South Africa-25.85331. A Registered NPO This article gives a quick overview of Non Profit The economic distortion that may result from allowing a tax-exempt organisation to carry out the undertaking or activity. [4] A study commissioned by the Department of Social Development and shared with the non-profit sector in March and May 2017 revealed high levels of non-compliance by organisations registered under the NPO Act. The Constitution of the Republic of South Africa (1997) provides that neither the State nor any person may unfairly discriminate against anyone on the basis of race (among other grounds) (Constitution Sections 9(3) and (4)). Association Of Corporate Treasurers Of Sa. South Africa NPO abbreviation meaning defined here. Funding application forms for NPO’s projects are accepted all year round. These situations include: where the terms of the trust hamper the achievement of the founder’s objective, prejudice the interests of trust beneficiaries, or are against the public interest (TPCA Section 13). The application to register a NPO can be found on the South African Government’s website. Categories: Non Profit Organizations - NPO, Address: 2 A 10th St, La Rochelle, Gauteng, 2190, South Africa, Johannesburg. See full address and map. An "association not for gain" is defined as a religious institution or other society, association, or organisation (including an educational institution of a public character), which is not established for profit and which is required to use any property or income solely to further its aims and objectives. All rights and responsibilities vest collectively in the trustees in their capacity as trustees. They are entitled to a broad range of fiscal benefits, including a partial income tax exemption, an exemption on donations tax, and, for some, an exemption on transfer duty on immovable property. 28490 Carnation Way, Broom Court, N2 Gateway, Delft South. The transferee(s) can be identified in the non-profit company’s Memorandum of Incorporation, by its members, if any, its directors, or a court of law if the members or directors fail to make such a determination. A trust is created when property is transferred by a trust deed. 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