SARS had published issue 4 of the tax exemption guide for public benefit organisations in South Africa.
This guide provides general guidance on the taxation of public benefit organisations in South Africa. It is intended to assist non-profit organisations (NPOs) in South Africa that qualify for approval as PBOs in understanding the implications of the taxes that may affect them.
Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.