Have a quick look at this table to assess where your organisation stands with regards to its legal responsibilities:

As strong governance structures and processes are critical for any organisation seeking funding from donors, it is crucial to ensure accountability and adherence to the principles of good governance. The Legal and Policy Division of the South African Revenue Service has compiled a guide which provides basic information on public benefit organisations with particular reference to income tax.

The document notes the following:

  • This guide provides basic information on public benefit organisations. It does not go into comprehensive technical and legal detail and should therefore not be used as a legal reference.
  • More information may be gathered by:
    • consulting the Tax Exemption Guide for Public Benefit Organisations in South Africa which is available on the SARS website;
    • visiting the SARS website at www.sars.gov.za ;
    • contacting your own tax advisor or tax practitioner; or
    • contacting the SARS Tax Exemption Unit on +27 12 483 1700 or email the unit at teu@sars.gov.za.
  • Comments on this guide may be sent to policycomments@sars.gov.za.

Reference:

Legal and Policy Division, SOUTH AFRICAN REVENUE SERVICE, 8 March 2013

Click here to download further information on Income Tax for Public Benefit Organisations