The legislation contained in the following documents has significant impact on the non-profit sector:
The aim of the Act is to provide for an environment in which non-profit organisations can flourish; to establish administrative and regulatory framework within which non-profit organisations can conduct their affairs; to repeal certain portions of the Fundraising Act; 1978 and to provide for matters connected therewith.
This document is an extract from Government Gazette number 21390, published on July 19 2000.
This document contains the list of activities which, Trevor Manuel, the Minister of Finance, determined to be of a philanthropic or benevolent nature for the purposes of Section 30 of the Income Tax Act of 1962
This document contains the list of activities which, Trevor Manuel, the Minister of Finance, determined to be of a philanthropic or benevolent nature for the purposes of section 18A of the income tax act of 1962
The South African Revenue Service prepared this explanatory document. Issues covered include problems with the previous legislation, a description of the new tax exemption legislation, specific exclusions with regard to trading, and what non-profit organisations must do in order to access funding.
The NDA act provides for the creation of the National Development Agency, whose aim is to contribute towards the eradication of poverty and its causes by granting funds to civil society.
Section 26 of the lotteries act provides for the allocation of grants to certain categories of projects, which are of a non-profit nature. Find out how NPO's can benefit from this act.
Should you need clarification on certain points of the acts, you may register for one of our workshops, email us or if you are in a hurry, call our reference centre at 0860 102 41-0.
*Registered Section 21:2002/024772/08