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. We aim, in this way, to empower the NPO’s by offering them a platform where their compliance can be viewed by Donors. 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). The property can be transferred by written agreement, testamentary writing, or court order. 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)). Mr S Smith) Contact Person Cellphone Number; Organisation’s Physical Address See full address and map. 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)). Address: 209 Smit St, Braamfontein, Gauteng, 2001, South Africa, Johannesburg. As of April 2019, the Bill has not yet been introduced to the South African Parliament. Southern Africa Youth Project is a leading NPO in South Africa working with the underprivileged youth. The agreement may be oral or written, although it is customary for the agreement to take the form of a written constitution. 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 (. NPO – which stands for non-profit organisation – is a generic term for a non-profit or non-governmental entity in South Africa. Médecins Sans Frontières (Doctors without Borders) - Johannesburg NGO/NPO Marshalltown, Johannesburg, Gauteng. Step 2: Complete the required information: Organisation Name; Organisation Type; Financial Period; Contact Person Name in the format Title, Initials, Surname (eg. Voluntary associations are a product of the common law and are not regulated by statute. 60 of 2008 amended Section 18A of the Income Tax Act to allow donations made to certain specialized agencies operating in South Africa to be deductible. 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 Department of Social Development keeps a publicly accessible record of all registered non profit organisations (NPOs) in South Africa. The right to receive a public education in the language of one’s choice, where reasonably practicable, is also guaranteed (Constitution Section 29(2)). 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. They can enter into contracts and sue and be sued in their own name. 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. Categories: Non Profit Organizations - NPO. . These reports have been prepared by the International Center for Not-for-Profit Law (ICNL). If the organisation qualifies, the Directorate issues a certificate and registration number. The Promotion of Equality and Prevention of Unfair Discrimination, Act No. We've taken all that data (85248 NPOs!) Texts of local laws that affect the decision whether or not to qualify a grantee (generally in translation, although ICNL and the Council cannot warrant the accuracy of any translation; in addition, legislative excerpts were selected by in-country contacts, and ICNL and the Council cannot warrant that all relevant provisions have been translated). Non-Profit Organisation (NPO)Year Registered: 2013. Address: 2 A 10th St, La Rochelle, Gauteng, 2190, South Africa, Johannesburg. The voluntary association is the most common legal form of NPO in South Africa. The trust then manages the property for the benefit of others or for the achievement of a particular goal. See full address and map. 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. 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. See full address and map. These are in line with the department’s achievement of the NDP targets." 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)). The Minister of Finance may, however, determine additional activities from time to time. South Africa-25.85331. In the event of a dispute, the Master (a court official appointed under Section 2 of the Administration of Estates Act) will set the amount. See full address and map.  Certain activities carried out by a welfare organization may still be taxed at the standard VAT rate. NGO/NPO Braamfontein, Johannesburg, Gauteng. Address: 5 Hammond Rd, West Turffontein, Gauteng, 2190, South Africa, Johannesburg. A trust can be established for private benefit or for a charitable purpose. See full address and map. 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. 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. Forming a voluntary association requires only that three or more people agree to achieve a common objective that is primarily not-for-profit. Trusts are generally flexible structures that can be used for a variety of purposes. 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)). See full address and map. Steps for Online NPO Registration in South Africa. “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. 12 1st Avenue. 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. 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. Categories: Non Profit Organizations - NPO, Address: Donald Gordon Med Ctr, Eton Rd, Parktown, Gauteng, 2193, South Africa, Johannesburg. As of November 2019, according to the website of the Directorate for Non-Profit Organisations, there are 222,476 registered organisations. 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)). A trust does not have separate legal personality, but trustees still enjoy limited liability. See full address and map. See full address and map. Categories: Non Profit Organizations - NPO NPO Registrations in South Africa There are two ways of registering Non-Profit Organisations in South Africa. You can submit your non-profit organisation (NPO) application at your nearest provincial social development office. . No member can have any rights, based on membership, to the property of the association. A voluntary association's founding documents will specify its activities. Address: Khotso Hse, 62 Marshall St, Marshalltown, Gauteng, 2001, South Africa, Johannesburg. 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). 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)). See full address and map. Address: Gauteng, 2001, South Africa, Johannesburg. See full address and map. The scope and benevolent nature of the undertaking or activity; The direct connection between the undertaking or activity and the sole purpose of the public benefit organisation; The profitability of the undertaking or activity; and. South Africa and the United States have entered into a double taxation treaty. A separate legal entity is not incorporated when a foreign company registers as an external company. 28490 Carnation Way, Broom Court, N2 Gateway, Delft South. 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. NPO Policy Framework South Africa is currently undergoing a process to overhaul its principal NPO legislation, the NPO Act 71 of 1997. 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. This prohibition has the following exceptions: reasonable remuneration for goods delivered or services rendered; reimbursement for expenses incurred to advance the company’s objectives; payment payable in terms of a bona fide agreement; payment in respect of any rights of that person to advance a stated objective of the company; and payment in respect of any legal obligation binding the company. No office of registry exists for voluntary associations. 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. . Be exempt from tax in terms of Section 10(1)(cN) of the Income Tax Act; and. 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. 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. 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)). 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. The NPO Act does not address permissible activities. Providing funding to foreign not-for-profit entities that are exempt in their countries of origin constitutes a public benefit activity. Association Of Corporate Treasurers Of Sa. The initial funds are raised by the members or trustees of the NPO. 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. 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). Address: 4 Coram Office Park, 86 Ferero Street, Randpark Ridge, 2156, 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. 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. 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). 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. 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. No provision in the Trust Property Control Act explicitly addresses the treatment of assets upon termination of a trust.  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)). Association Of Corporate Treasurers Of Sa. At present, more than 60 activities qualify (Income Tax Act Schedule Nine Sections 1-11). Address: 4 Coram Office Park, 86 Ferero Street, Randpark Ridge, 2156, Johannesburg. . See full address and map. 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. Corporate bodies under the common law, known as ", Bodies that remain unincorporated at common law, known as "non-corporate associations.". The non-profit company can be established with or without members, but it must have at least three directors (Companies Act Section 3(1)). 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. LEMOSA is a Youth Development and Community based nonprofit organisation that empowers and transforms the Youth through education. Categories: Non Profit Organizations - NPO, Address: 5 Eton Rd, Parktown, Gauteng, 2193, South Africa, Johannesburg. The person who administers the trust property is called a trustee (TPCA Section 1). Even where no charge is made for supplies, the organisation can register for VAT and obtain input tax relief on its purchases. Once the NPO is registered, the organisation would have to submit an annual report nine months after its financial year-end. Funding application forms for NPO’s projects are accepted all year round. 60 of 2008; it entered into force on April 1, 2012. 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. The external non-profit company must maintain at least one office in South Africa (Companies Act Section 23). The third legislative tier (partial tax exemption) enables an NPO to apply for the status of “public benefit organisation” (PBO). Categories: Non Profit Organizations - NPO, Address: 21 Rock Ridge Rd, Parktown, Gauteng, 2193, South Africa, Johannesburg. NPO’s (Non Profit Organisations) As the name suggests, an NPO is an organisation which operates in a non-profit manner. Categories: Non Profit Organizations - NPO, Address: Gauteng, 2001, South Africa, Johannesburg. 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)). Southern Africa Youth Project currently works with over 500 non-profit organisations NPO in South Africa. 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. 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. About the Hack. It is, subject to this limitation, possible for a South African NPO to be controlled by an American grantor charity. 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). Eligibility for tax exemption further requires the PBO to satisfy additional conditions on its governance and operations. 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)). 71 of 2008) changed the way in which non-profit companies are incorporated and regulated. The Companies Act of 2008 does not provide for the registration of branches of foreign not-for-profits as separate legal entities. 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. Autism South Africa - Regional Office NGO/NPO Braamfontein, Johannesburg, Gauteng. Non-profit companies have legal personality and therefore offer limited liability to their members and directors. Address: 205 Acacia Rd, Northcliff, Gauteng, 2195, South Africa, Johannesburg. All rights and responsibilities vest collectively in the trustees in their capacity as trustees. To determine whether a trust qualifies as a charitable trust under South African law, a grantmaker must look to the trust deed. 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: Jan Smuts Ave, Craighall, Gauteng, 2196, South Africa, Johannesburg.  Registration under the NPO Act is voluntary, but is often required in order to access funding from government departments and some corporate donors. A universitas or an informal voluntary association may include provisions governing the transfer of assets upon dissolution in its founding documents. See full address and map. Association Of Corporate Treasurers Of Sa. Address: 5 Eton Rd, Parktown, Gauteng, 2193, South Africa, Johannesburg. 25.63887 Find every business listed for Non Profit Organizations - NPO. 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. 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. 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. Conservation, Environment and Animal Welfare; Providing of Funds, Assets or Other Resources; and. 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. 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. Categories: Non Profit Organizations - NPO, Address: 5 Hammond Rd, West Turffontein, Gauteng, 2190, South Africa, Johannesburg. Popularly known as Department of Social Development. 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)). See full address and map. See full address and map. 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. The VAT Act confers certain benefits on organisations that qualify as "associations not for gain," "welfare organisations," or both (VAT Act Section 1). Daily Maverick (Johannesburg) opinion By Shelagh Gastrow. Categories: Non Profit Organizations - NPO. 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)). 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. If yours is a non-profit organisation and is not part of government, you can apply for registration. 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. See full address and map. A non-profit company is a company incorporated for one or more objects, either a public benefit or … A foreign company carrying on not-for-profit activities in South Africa, as specified, for six months or more must register as an “external non-profit company” with the Companies Commission (Companies Act Section 23). Address: 5 Eton Rd, Parktown, Gauteng, 2193, South Africa, Johannesburg. 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. The law came into effect on October 1, 2017. Payment for the services were made in terms of an agreed rate.  The Financial Intelligence Centre Amendment Act, No. The Bill introduced no significant changes to the regulation and governance of non-profit companies. The Companies Act establishes two categories of companies: 1) non-profit companies, and 2) profit companies. The Revenue Laws Amendment Act, No. 17 Langford Road, Dawncliffe Dawncliffe, Westville 3629, KZN, South Africa A PARK CARE CENTRE 24/7 FRAIL NURSING RESIDENTIAL FACILITY 36 Escombe Avenue, Parktown West, Johannesburg, GAUTENG 2193, South Africa B The Act also provides an illustrative list of unfair practices in certain sectors. See full address and map. PBOs may also access benefits related to donations tax, estate duty, transfer duty, and the skills development levy. Moreover, the law does not clearly restrict lobbying by any organisations. This has significantly reduced the processing times of applications to register in terms of the Non-Profit Organisations Act. It does not result in unfair competition in relation to taxable entities. See full address and map. Voluntary associations, established under common law; Non-profit trusts, established under statutory law; and. Categories: Non Profit Organizations - NPO, Address: 251 Rifle Range Rd, Haddon, Gauteng, 2190, South Africa, Johannesburg. This will carry the name of the organisation, the mission and objectives as well as the details of the officeholders among other information. 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. 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). 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))). Address: Donald Gordon Med Ctr, Eton Rd, Parktown, Gauteng, 2193, South Africa, Johannesburg. 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. 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. PBOs may not use their resources to directly or indirectly support, advance, or oppose any political party, but are not restricted from lobbying. South African law does not restrict the political activities of organisations that are not approved as PBOs, however. 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. A dividend tax was introduced by the Revenue Laws Amendment Act, No. M C Kharbai School for the Deaf NGO/NPO Lenasia Ext 9, Lenasia, Gauteng. A Registered NPO This article gives a quick overview of Non Profit 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 Davis Tax Committee (DTC) published its Report on the Public Benefit Organisation and the Tax System in April 2018. Current as of October 2019 | Download print version (in PDF). 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. All Rights Reserved. The Framework has now been amended several times. To retain this status, the organisation must submit narrative and financial reports to the Directorate annually. Forming a voluntary association requires only that three or more people agree to achieve a common objective that is primarily not-for-profit. Categories: Non Profit Organizations - NPO, Address: 205 Acacia Rd, Northcliff, Gauteng, 2195, South Africa, Johannesburg. 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. If a trust has a charitable primary purpose, the fact that it has a non-charitable subsidiary purpose will not invalidate it. 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