See full address and map. 25.63887 No office of registry exists for voluntary associations. 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 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)). 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]. 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”). Address: 205 Acacia Rd, Northcliff, Gauteng, 2195, South Africa, Johannesburg. See full address and map. 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. Current as of October 2019 | Download print version (in PDF). Médecins Sans Frontières (Doctors without Borders) - Johannesburg NGO/NPO Marshalltown, Johannesburg, Gauteng. It does not result in unfair competition in relation to taxable entities. 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 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)). 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)). 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. South African law does not restrict individuals or legal entities from serving as members, promoters, or trustees of NPOs. Southern Africa Youth Project partners with NPO in South Africa servicing over 1 Million youth in Youth Employment Programmes. The non-profit company can be established with or without members, but it must have at least three directors (Companies Act Section 3(1)). [2] The Davis Tax Committee (DTC) published its Report on the Public Benefit Organisation and the Tax System in April 2018. If the organisation qualifies, the Directorate issues a certificate and registration number. 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. 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. 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). If a trust has a charitable primary purpose, the fact that it has a non-charitable subsidiary purpose will not invalidate it. 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. [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. Daily Maverick (Johannesburg) opinion By Shelagh Gastrow. Association Of Corporate Treasurers Of Sa. Address: 2 A 10th St, La Rochelle, Gauteng, 2190, South Africa, Johannesburg. Address: 4 Coram Office Park, 86 Ferero Street, Randpark Ridge, 2156, Johannesburg. [5]. PBOs may not use their resources to directly or indirectly support, advance, or oppose any political party, but are not restricted from lobbying. 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. 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. Forming a voluntary association requires only that three or more people agree to achieve a common objective that is primarily not-for-profit. [4] Registration under the NPO Act is voluntary, but is often required in order to access funding from government departments and some corporate donors. For these NGO law resources, we recognize that the legal and regulatory situations are often fluid and interpretations of local law vary. 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. 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. Address: Braamfontein Ctr, 23 Jorrisen St, Braamfontein, Gauteng, 2001, South Africa, Johannesburg. 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. See full address and map. Foreign individuals can also serve as directors of local companies, but legal persons cannot serve as directors of a non-profit company. [3]. Association Of Corporate Treasurers Of Sa. 2745. If the instrument is silent on the issue, the Trust Property Control Act allows for trustees to receive reasonable remuneration when executing their official duties (TPCA Section 22). As of April 2019, the Bill has not yet been introduced to the South African Parliament. A trustee’s remuneration may be regulated by the instrument establishing the trust. Once the NPO is registered, the organisation would have to submit an annual report nine months after its financial year-end. A separate legal entity is not incorporated when a foreign company registers as an external company. Forming a voluntary association requires only that three or more people agree to achieve a common objective that is primarily not-for-profit. 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 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. See full address and map. The application to register a NPO can be found on the South African Government’s website. 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. The specialized agencies must comply with the conditions contained in the Income Tax Act to access such benefits. 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. A non-profit organisation is a trust, company or other association of persons that is started to assist the needy or disadvantaged. [9] Certain activities carried out by a welfare organization may still be taxed at the standard VAT rate. 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. Categories: Non Profit Organizations - NPO, Address: Gauteng, 2001, 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. The NPO Directorate has reported that voluntary associations represent 95 percent of the organisations … About the Hack. Failure to transfer the assets to such an organisation may result in a fine, imprisonment, or both for the person responsible (NPO Act/1997 Section 30). 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. 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. PBOs may also access benefits related to donations tax, estate duty, transfer duty, and the skills development levy. A universitas or an informal voluntary association may include provisions governing the transfer of assets upon dissolution in its founding documents. 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)). 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)). No provision in the Trust Property Control Act explicitly addresses the treatment of assets upon termination of a trust. 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 Even where no charge is made for supplies, the organisation can register for VAT and obtain input tax relief on its purchases. The Revenue Laws Amendment Act, No. [3] In September 2018, the Minister of Trade and Industry published the Draft Companies Amendment Bill (the Bill), 2018 for public comment. Mafikeng. 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. It is, subject to this limitation, possible for a South African NPO to be controlled by an American grantor charity. 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. Southern Africa Youth Project currently works with over 500 non-profit organisations NPO in South Africa. 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. 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. 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. The external non-profit company must maintain at least one office in South Africa (Companies Act Section 23). 60 of 2008; it entered into force on April 1, 2012. 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)). Malamulele Onward NGO/NPO Marshalltown, Johannesburg, Gauteng. M C Kharbai School for the Deaf NGO/NPO Lenasia Ext 9, Lenasia, Gauteng. Specific prohibitions against private inurement would be included in a voluntary association's founding documents. This has significantly reduced the processing times of applications to register in terms of the Non-Profit Organisations Act. www.ksa.co.za, Address: 209 Smit St, Braamfontein, Gauteng, 2001, South Africa, Johannesburg. 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)). 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. See full address and map. You can submit your non-profit organisation (NPO) application at your nearest provincial social development office. South Africa-25.85331. Categories: Non Profit Organizations - NPO 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. The agreement may be oral or written, although it is customary for the agreement to take the form of a written constitution. 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. The Promotion of Equality and Prevention of Unfair Discrimination, Act No. Payment for the services were made in terms of an agreed rate. Centre For Aids Development, Research and Evaluation - C.A.D.R.E. Address: 209 Smit St, Braamfontein, Gauteng, 2001, South Africa, Johannesburg. 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. 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). As such, your organisation is an NPO regardless of whether you are constituted as a voluntary association, a trust or a non-profit company. 12 1st Avenue. 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. Categories: Non Profit Organizations - NPO, Address: 251 Rifle Range Rd, Haddon, Gauteng, 2190, South Africa, Johannesburg. [5] In 2013, the Directorate for Non-Profit Organisations introduced an online registration and reporting facility. Address: 21 Rock Ridge Rd, Parktown, Gauteng, 2193, South Africa, Johannesburg. Step 2: Complete the required information: Organisation Name; Organisation Type; Financial Period; Contact Person Name in the format Title, Initials, Surname (eg. 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). Failure to do so may result in bank accounts of non-profit organisations becoming inaccessible. 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 voluntary association is the most common legal form of NPO in South Africa. NPOs include trusts, companies or other associations of persons established for a public purpose. Planact Phone and Map of Address: 209 Smit St, Braamfontein, Gauteng, 2001, South Africa, Johannesburg, Business Reviews, Consumer Complaints and Ratings for Non Profit Organizations - NPO in Johannesburg. South Africa NPO abbreviation meaning defined here. If the application meets all the requirements of a NPO the department would issue a registration certificate. 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. Steps for Online NPO Registration in South Africa. The third legislative tier (partial tax exemption) enables an NPO to apply for the status of “public benefit organisation” (PBO). Corporate bodies under the common law, known as ", Bodies that remain unincorporated at common law, known as "non-corporate associations.". 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. South African law does not restrict the political activities of organisations that are not approved as PBOs, however. 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: 5 Eton Rd, Parktown, Gauteng, 2193, South Africa, Johannesburg. Finally, certain organisations are eligible for Value Added Tax preferences. [8] 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. 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. [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)). No activity can promote the economic self-interest of any fiduciary or employee, other than reasonable remuneration to employees or officers. The Framework has now been amended several times. 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. Categories: Non Profit Organizations - NPO. In doing so it published the initial NPO Policy Review Framework in September 2012, and has held subsequent consultative meetings with civil society organisation. Centre For The Study Of Violence & Reconciliation. Address: Khotso Hse, 62 Marshall St, Marshalltown, Gauteng, 2001, South Africa, Johannesburg. 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). See full address and map. [7] The Financial Intelligence Centre Amendment Act, No. See full address and map. Be exempt from tax in terms of Section 10(1)(cN) of the Income Tax Act; and. 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). Categories: Non Profit Organizations - NPO, Address: 21 Rock Ridge Rd, Parktown, Gauteng, 2193, South Africa, Johannesburg. In 1997, South Africa adopted the Non-Profit Organisations Act (NPO Act). A trust is created when property is transferred by a trust deed. The NPO Act does not address permissible activities. 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. NGO Advisor aims to respond to the needs of the NPO sector, but also the DONOR sector. 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)). 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