South Africa · Nonprofits
Nonprofit rules at a glance
Registration, reporting, tax, privacy and anti-money-laundering rules for NPOs, NPCs and PBOs, each from its official source.
NPO registration
Registering with the Department of Social Development's NPO Directorate is free and voluntary for most NPOs. Since 2023 it is compulsory for NPOs that donate outside South Africa or provide humanitarian, charitable, religious, educational or cultural services there.
Applies to: NGOs, community-based and faith-based organisations that are not organs of state
Source ↗NPO annual reporting
A registered NPO sends the Director a narrative report, annual financial statements and an accounting officer's report within nine months of its financial year end. The Directorate also expects constitutional and administrative changes to be reported.
Applies to: All NPOs registered under the Nonprofit Organisations Act
Source ↗NPO office-bearers and disclosure
Registered NPOs give the Director details of their office-bearers, control structure and governance. Unrehabilitated insolvents and people barred from being company directors cannot serve as office-bearers. New office-bearers' details are due within one month.
Applies to: Registered NPOs
Source ↗NPO non-compliance and deregistration
DSD sends written notices to NPOs with overdue reports, giving 30 days to respond, and cancels the registration of those that do not. Organisations can appeal. The process was phased over 6 to 12 months from late 2024.
Applies to: Registered NPOs with missing annual reports or other breaches of the Act
Source ↗PBO approval and annual return
SARS approves public benefit organisations for tax exemption, separately from NPO registration. An approved PBO files an IT12EI return each year so SARS can check it stays within the limits of its approval.
Applies to: Non-profit companies, trusts and associations carrying on public benefit activities
Source ↗Section 18A receipts
Only section 18A-approved organisations may issue deductible donation receipts. Receipts show the SARS reference number and, since 1 March 2023, extra donor details and a unique receipt number. Most donors can deduct up to 10 per cent of taxable income.
Applies to: PBOs holding section 18A approval, and their donors
Source ↗POPIA: telling people how you use their data
When an organisation collects personal information, people must be told what is collected, who collects it, why, whether supplying it is voluntary, any law requiring it, and any transfer abroad. A privacy notice is the usual way to do this.
Applies to: Any organisation that handles personal information, including NPOs
Source ↗POPIA: information officer
Every public and private body has an information officer, by default its head. The officer must be registered with the Information Regulator through its eServices portal before taking up duties under POPIA.
Applies to: All public and private bodies, including NPOs and NPCs
Source ↗POPIA: security compromises
If personal information is accessed or lost without authority, the responsible party notifies the Information Regulator through its eServices portal and the people affected. This is due as soon as it is reasonably sure a compromise occurred.
Applies to: Any organisation that processes personal information
Source ↗FIC Act and NPOs
The FIC's guidance (PCC 41, December 2019) says NPOs are not accountable institutions, so they have no FIC reporting duty. Sanctions rules still bind them, and suspected terrorist financing is reported to SAPS under POCDATARA.
Applies to: NPOs and NPCs; accountable institutions dealing with them follow their own FIC duties
Source ↗2022 AML law and its NPO changes
Act 22 of 2022 amended the NPO Act, Companies Act and FIC Act. Its NPO changes (compulsory registration for cross-border NPOs, more disclosure) mostly began on 1 April 2023; other sections began on 31 December 2022.
Applies to: NPOs that operate or give money abroad; all registered NPOs for the disclosure rules
Source ↗Pending: 2026 AML amendment bill (B15-2026)
The bill would let the NPO Director impose administrative sanctions, appealable to an Arbitration Tribunal, and raise maximum NPO Act penalties to R1 million or five years in prison. It also amends FICA and the Companies Act. Not yet law.
Applies to: Registered NPOs, accountable institutions and companies
Source ↗NPC annual return (Companies Act)
Every company, including a non-profit company, files an annual return with CIPC each year, with a fee based on turnover. CIPC allows 30 business days after it falls due, and starts deregistration when two returns in a row are outstanding.
Applies to: Non-profit companies (NPCs) registered with CIPC
Source ↗NPC beneficial ownership filing
Companies file a beneficial ownership declaration with their annual return, which CIPC has strictly enforced since 1 July 2024. NPCs with members file a members' register; NPCs without members declare who has effective control. The register is not public.
Applies to: Non-profit companies (NPCs)
Source ↗What an NPC is (Companies Act)
A non-profit company is formed for a public benefit or other object listed in Schedule 1 of the Companies Act, and generally may not pay out income or property to incorporators, members or related persons, apart from limited exceptions.
Applies to: Non-profit companies (NPCs)
Source ↗Checked on 7 October 2026. Rules change: always confirm with the source, and with your accountant or lawyer. Not legal or tax advice.
