If you want your company to be approved as a public benefit organisation (PBO) you must apply at the South African Revenue Service (SARS).
To qualify for approval as a PBO an organisation must be incorporated or established in South Africa as:
- a non-profit company which has a memorandum of incorporation as a founding document
- a trust which has a trust deed as a founding document or
- an association of persons which has a constitution as a founding document.
The organisation will be exempt from income tax if it is approved by the South African Revenue Service (SARS) and complies with the requirements set out on the Income Tax Act.
Find out more about public benefit organisations or contact SARS on 012 483 1700 or teu@sars.gov.za.
SARS Contact Centre 0800 00 7277
