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An organisation must be constituted in one of the following ways to be approved as a tax exempt institution:
Public Benefit Organisation
- An NPC incorporated in South Africa.
- A trust established in South Africa.
- An association of persons formed or established in South Africa. This association of persons must be formally established by adopting a legal founding document
- A branch of a foreign tax-exempt organisation.
Recreational Club
- An NPC incorporated in South Africa
- A society or other association of persons formed or established in South Africa. This society or other association of persons must be formally established by adopting a legal founding document
Membership Associations and Professional Bodies
- An NPC incorporated in South Africa
- A society or other association of persons formed or established in South Africa. This society or other association of persons must be formally established by adopting a legal founding document
Small Business Funding Entity
- An NPC incorporated in South Africa.
- A trust established in South Africa.
- An association of persons formed or established in South Africa. This association of persons must be formally established by adopting a legal founding document
Home Owners Association
- An NPC incorporated in South Africa
- An association of persons formed or established in South Africa. This association of persons must be formally established by adopting a legal founding document.
Government Institution
- Any institution, board or body established by or under any law (usually gazetted entities or entities required to register under any law). This specifically excludes the following entities:
- Any company or NPC
- Any trust
- Water services providers
- Automatic exemptions or entities exempt in terms of other sections
Companies Owned by Government Institutions
- A company incorporated in South Africa (100% shareholding by one or more government institutions) or an association.
