The law explicitly limits the extent to which the economic activities of organisations approved as a PBO under Section 10(1)(cN) of the Income Tax Act will be tax exempt. Providing funding to foreign not-for-profit entities that are exempt in their countries of origin constitutes a public benefit activity. On 25 April 2018, in Marshall vs. Commission for the South Africa Revenue Service, the South African Constitutional Court upheld a decision of the Supreme Court of Appeal determining whether the business activities of a non-profit public benefit trust constituted a “deemed supply” of services and thus qualified to be zero rated under section 8(5) and 11(2) of the VAT Act. The Trust Property Control Act allows for the trust instrument to designate the objective or beneficiaries, but it does not specify limitations to such objectives or beneficiaries (TPCA Section 1). Address: Gauteng, 2001, South Africa, Johannesburg. 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. All rights and responsibilities vest collectively in the trustees in their capacity as trustees. 60 of 2008, Income Tax Act Schedule Nine Sections 2(1)-2(5), Report on the Public Benefit Organisation and the Tax System, Longer country reports analyzing various aspects of local legislation; and. If the application meets all the requirements of a NPO the department would issue a registration certificate. 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. At present, more than 60 activities qualify (Income Tax Act Schedule Nine Sections 1-11). 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. Be exempt from tax in terms of Section 10(1)(cN) of the Income Tax Act; and. The Revenue Laws Amendment Act, No. Even where no charge is made for supplies, the organisation can register for VAT and obtain input tax relief on its purchases. 60 of 2008; it entered into force on April 1, 2012. We aim, in this way, to empower the NPO’s by offering them a platform where their compliance can be viewed by Donors. M C Kharbai School for the Deaf NGO/NPO Lenasia Ext 9, Lenasia, Gauteng. 12 1st Avenue. . A trust does not have separate legal personality, but trustees still enjoy limited liability. 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)). Among other requirements, the organisation’s sole purpose must be to undertake one or more public benefit activities, carried out in a not-for-profit manner and with an altruistic or philanthropic intent. 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. See full address and map.  Registration under the NPO Act is voluntary, but is often required in order to access funding from government departments and some corporate donors. According to the Act, approved PBOs are exempt from paying dividends tax when dividends (that do not consist of a dividend in specie) from for-profit companies are paid to PBOs. PBOs with donor-deductible status must, however, carry out at least one of their public benefit activities in South Africa. If a trust has a charitable primary purpose, the fact that it has a non-charitable subsidiary purpose will not invalidate it. Centre For the Study of Violence & Reconciliation NGO/NPO Braamfontein, Johannesburg, Gauteng. See full address and map. NPOs are different from CBOs in that their solutions are not necessarily driven by the members of the community in which they work. 12 1st Avenue. Autism South Africa - Regional Office NGO/NPO Braamfontein, Johannesburg, Gauteng. A non-profit organisation is a trust, company or other association of persons that is started to assist the needy or disadvantaged.  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)). It states that "[t]he department [of Social Development] has set a target to facilitate the implementation of the DSD Sector Funding Policy and the DSD-NPO Partnership Model as well as submitting the NPO Bill to Cabinet. Categories: Non Profit Organizations - NPO, Address: Gauteng, 2001, South Africa, Johannesburg. 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. The Trust Property Control Act requires trustees to “act with the care, diligence and skill which can reasonably be expected of a person who manages the affairs of another” (TPCA Section 9(1)). Upon the organisation’s termination, its assets must be transferred to a) a similar, approved PBO; b) an entity exempt from tax under Section 10(1)(cA)(i), which has as its sole or principal objective the carrying on of any public benefit activity; or c) the state (Income Tax Act Section 30(3)(b)(iii))). We've taken all that data (85248 NPOs!) This has significantly reduced the processing times of applications to register in terms of the Non-Profit Organisations Act. Categories: Non Profit Organizations - NPO, Address: Khotso Hse, 62 Marshall St, Marshalltown, Gauteng, 2001, South Africa, Johannesburg. 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)). 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. The Companies Act of 2008 does not provide for the registration of branches of foreign not-for-profits as separate legal entities. Trusts are generally flexible structures that can be used for a variety of purposes. 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. A voluntary association can engage in any lawful activities in pursuit of a legitimate objective, if those activities are not for gain and are in line with its founding document. South Africa NPO abbreviation meaning defined here. It is, subject to this limitation, possible for a South African NPO to be controlled by an American grantor charity. 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)). Carry on activities in the following categories: Conservation, environment, and animal welfare. See full address and map. The person who administers the trust property is called a trustee (TPCA Section 1). These organisations are sometimes referred to as “Public Benefit Organisations with Donor-Deductible Status.” The donation must be supported by a receipt issued by the PBO and the donation cannot, for any given fiscal year, exceed 10 percent of the taxable income of the taxpayer in order to qualify for this deduction. See full address and map. In addition, the organisation must not distribute any of its funds to any person, other than in the course of undertaking a public benefit activity; and it must use its funds solely for the objective for which it has been established (Income Tax Act Section (30)(3)(b)(ii)). See full address and map. Categories: Non Profit Organizations - NPO, Address: 5 Hammond Rd, West Turffontein, Gauteng, 2190, South Africa, Johannesburg. The right to receive a public education in the language of one’s choice, where reasonably practicable, is also guaranteed (Constitution Section 29(2)). See full address and map. 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. About the Hack. All Rights Reserved. The third legislative tier (partial tax exemption) enables an NPO to apply for the status of “public benefit organisation” (PBO). These reports have been prepared by the International Center for Not-for-Profit Law (ICNL). The NPO Directorate has reported that voluntary associations represent 95 percent of the organisations … Additional PBO requirements are discussed below. In 1997, South Africa adopted the Non-Profit Organisations Act (NPO Act). The Report will be considered by the Minister of Finance and could potentially result in further amendments to the Income Tax Act as it relates to public benefit organisations. . NPO REGISTRATIONS IN SOUTH AFRICA - 2016 There are two ways of registering Non Profit Organisations in South Africa You can register in any of the following: NPO - NON-PROFIT ORGANISATION NPC – NON PROFIT COMPANY The Directors for Non Profit Organisation. 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. Address: 251 Rifle Range Rd, Haddon, Gauteng, 2190, South Africa, Johannesburg. Finally, certain organisations are eligible for Value Added Tax preferences. The Master holds the trust instruments, oversees the appointment of trustees, and polices the trustees' performance with respect to the trust property (TPCA Sections 4, 6-7, 16-20). 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. The voluntary association is the most common legal form of NPO in South Africa. An organisation generally must meet three requirements to qualify as a universitas: If all of these requirements are met, a court will deem an organisation to be a universitas with legal personality. NGO Advisor aims to respond to the needs of the NPO sector, but also the DONOR sector. 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). An association not for gain is treated much like any other business if it makes taxable supplies, but the following special provisions apply: Some associations not for gain also qualify as "welfare organisations," which entitles them to the benefits listed above plus additional ones. Trustees can engage in any lawful activities if they remain within the bounds of their fiduciary duty to the trust beneficiaries and within the confines of the trust deed.  In September 2018, the Minister of Trade and Industry published the Draft Companies Amendment Bill (the Bill), 2018 for public comment. Association Of Corporate Treasurers Of Sa. The activities must be carried out in a non-profit manner and with altruistic or philanthropic intent. The Constitutional Court found that the trust rendered “actual” rather than “deemed” services, and therefore that such services were subject to the standard rate of value added tax. Step 1: Open the online NPO Registration page. Trusts in South Africa are governed under the Trust Properties Control Act and common law. See full address and map. NPO Policy Framework South Africa is currently undergoing a process to overhaul its principal NPO legislation, the NPO Act 71 of 1997. South Africa-25.85331. The public benefit activities approved by the Minister of Finance for purposes of Section 18A are set out in Part II of the Ninth Schedule of the Income Tax Act.  The Companies Act (No. Malamulele Onward NGO/NPO Marshalltown, Johannesburg, Gauteng. Contact Now! See full address and map. 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. Corporate bodies under the common law, known as ", Bodies that remain unincorporated at common law, known as "non-corporate associations.". 5 percent of the public benefit organisation's total receipts and accruals during the relevant year of assessment; or, Conservation, Environment and Animal Welfare. PBOs may also access benefits related to donations tax, estate duty, transfer duty, and the skills development levy. In limited situations, the trustee, or a person the court finds to have a sufficient interest in the trust property, can petition the court to alter trust provisions or to terminate the trust altogether. This section describes the legal framework governing of nonprofit organizations (also known as non-governmental organizations or NGOs) in South Africa, and includes translations of legislative provisions relevant for a foundation or advisor undertaking an equivalency determination of a foreign grantee under IRS Revenue Procedure 92-94. The trust then manages the property for the benefit of others or for the achievement of a particular goal. 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. 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. The Department of Social Development keeps a publicly accessible record of all registered non profit organisations (NPOs) in South Africa. 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. A PBO approved for exemption from income tax may also be exempted from other taxes, including: capital gains tax, donations tax, estate duty, transfer duty, and – in certain cases – the skills development levy if the property will be devoted to public benefit activities (Tax Exemption Guide for Public Benefit Organisations in South Africa, pages 35-46). Non-profit companies have legal personality and therefore offer limited liability to their members and directors. See full address and map. 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. To qualify as a PBO under Section 30 of the Income Tax Act, an organisation cannot accept any donation that is revocable at the donor’s request. South Africa: Philanthropy and Dubious Donors - Should Non-Profit Organisations Take the Money and Run? 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. Address: 5 Eton Rd, Parktown, Gauteng, 2193, South Africa, Johannesburg. 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. See full address and map. LEMOSA is a Youth Development and Community based nonprofit organisation that empowers and transforms the Youth through education. Categories: Non Profit Organizations - NPO, Address: Braamfontein Ctr, 23 Jorrisen St, Braamfontein, Gauteng, 2001, South Africa, Johannesburg. 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. Address: 2 A 10th St, La Rochelle, Gauteng, 2190, South Africa, Johannesburg. 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 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. South African law does not restrict the political activities of organisations that are not approved as PBOs, however. A Registered NPO This article gives a quick overview of Non Profit Categories: Non Profit Organizations - NPO, Address: 5 Eton Rd, Parktown, Gauteng, 2193, South Africa, Johannesburg. What does NPO stand for in South Africa? Please be advised that the Council on Foundations and ICNL are not liable for inaccuracies in these resources or accompanying translations. Non-profit companies can carry on activities aimed at promoting the public benefit or relating to one or more cultural or social activities, or communal or group interests (Companies Act Schedule 1 para 1). A court official, called a Master of the High Court, has jurisdiction over a trust if the majority of the trust property is situated in his or her jurisdiction (TPCA Section 3). In general, governing board members of voluntary associations are bound by the common law fiduciary duty to act in good faith and avoid conflicts of interest in their dealings with the organisation. Address: Jan Smuts Ave, Craighall, Gauteng, 2196, South Africa, Johannesburg. 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). 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. If yours is a non-profit organisation and is not part of government, you can apply for registration. 2745. Payment for the services were made in terms of an agreed rate. A non-profit company is a company incorporated for one or more objects, either a public benefit or … 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. 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”).  In 2013, the Directorate for Non-Profit Organisations introduced an online registration and reporting facility. Categories: Non Profit Organizations - NPO. © 2020 Council on Foundations.  Sections 30 and 18A of the Income Tax Act were amended in 2012 to allow for the criminal prosecution of board members of any approved PBO who intentionally fail to comply with any provision of those sections or the organisation’s founding document. See full address and map. 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 Davis Tax Committee (DTC) published its Report on the Public Benefit Organisation and the Tax System in April 2018. Please direct corrections and comments to Lily Liu. South African law does not restrict individuals or legal entities from serving as members, promoters, or trustees of NPOs. The initial funds are raised by the members or trustees of the NPO. 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. Mr S Smith) Contact Person Cellphone Number; Organisation’s Physical Address Step 2: Complete the required information: Organisation Name; Organisation Type; Financial Period; Contact Person Name in the format Title, Initials, Surname (eg. The non-profit company can be established with or without members, but it must have at least three directors (Companies Act Section 3(1)). Southern Africa Youth Project currently works with over 500 non-profit organisations NPO in South Africa. The trust documents identify the beneficiaries of the trust. The organisation’s governing structure sets the objectives for the organisation, usually in response to a perceived need in the community, with or without community consultation. A trust can be established for private benefit or for a charitable purpose. 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)). See full address and map. 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. North West. The NPO Act does not address permissible activities. The Companies Act establishes two categories of companies: 1) non-profit companies, and 2) profit companies. Eligibility for tax exemption further requires the PBO to satisfy additional conditions on its governance and operations. Daily Maverick (Johannesburg) opinion By Shelagh Gastrow. The founding document of a non-profit organisation registered under the NPO Act must provide that the members or office-bearers have no rights to the assets of the organisation solely by virtue of being members or office-bearers (NPO Act/1997 Section 12(2)(f)). Magen David Adom South Africa NGO/NPO Raedene, Johannesburg, Gauteng. . The Minister of Finance may, however, determine additional activities from time to time. Paragraph 3 of Schedule 1 to the Companies Act prohibits a non-profit company from directly or indirectly paying any portion of its income or transferring any of its assets, regardless of how the income or asset was derived, to any incorporator, director or member of the company. Address: Donald Gordon Med Ctr, Eton Rd, Parktown, Gauteng, 2193, South Africa, Johannesburg. The Framework has now been amended several times. Address: 209 Smit St, Braamfontein, Gauteng, 2001, South Africa, Johannesburg. Forming a voluntary association requires only that three or more people agree to achieve a common objective that is primarily not-for-profit. See full address and map. In doing so it published the initial NPO Policy Review Framework in September 2012, and has held subsequent consultative meetings with civil society organisation. 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. 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). Categories: Non Profit Organizations - NPO. They can enter into contracts and sue and be sued in their own name. Section 29 of the Constitution establishes an individual’s right to receive a basic education and to further his/her education (Constitution Section 29(1)). NGO/NPO Braamfontein, Johannesburg, Gauteng. Because a registered non-profit organisation will ordinarily be a trust or a non-profit company, the laws governing those legal forms and the tax laws provide guidance on permissible activities. See full address and map. A trust is created when property is transferred by a trust deed. See full address and map. 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. www.ksa.co.za, Address: 209 Smit St, Braamfontein, Gauteng, 2001, South Africa, Johannesburg. See full address and map. Voluntary associations are a product of the common law and are not regulated by statute. The entity may be a trust, company or other association where income and property are not distributed to its members or office bearers, except as reasonable compensation for services rendered. Categories: Non Profit Organizations - NPO, Address: Jan Smuts Ave, Craighall, Gauteng, 2196, South Africa, Johannesburg. See full address and map. Centre For The Study Of Violence & Reconciliation. Registration as an external non-profit company is required for the foreign company to enter into employment contracts. NPO Registrations in South Africa There are two ways of registering Non-Profit Organisations in South Africa. 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. 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