The Tax Exemption Unit (TEU) is mandated to ensure specialised and uniform treatment of applications for exemption from income tax and assist in the prevention of malpractice and abuse.

The TEU considers not only applications for approval as public benefit organisations (PBOs) and/or section 18A approval, recreational clubs but also applications for exemption from income tax in terms of subparagraphs (cA), (d)(iii), (d)(iv) and (e)(iii) of section 10(1) of the Income Tax Act (the Act). 

In addition to our Exempt Organisations segment, we have segment pages for Small Businesses, Tax Practitioners, Embassies, Expatriates and Employers.

Our Service Offerings

Notice Board

We offer the following services: Evaluation and consideration of applications for exemption from income tax ; Annually undertake the review and income tax assessment of exempt organisations; Publication of a list of organisations formally approved for section 18A purposes. The TEU does not consider applications in respect of Individuals, Labour Brokers (IRP30), Co-operatives, Close Corporations, Special Trusts, Body Corporates, Share Block Companies, VAT, PAYE/UIF/SDL, Benefit Funds and Burial Societies. For assistance on these, please phone the Contact Centre on 0800 00 7277.

NEW!  List of Section 18A approved organisations is published periodically under "Publications"     Application for approval as a "recreational club' in terms of section 30A of the Act Income Tax exemption in respect of a body corporate and share block company NEW!! Subscribe to SARS emails! To receive email updates from SARS, please click here to submit your email address.

Application Procedure

Income Tax Registration & Returns

Organisations wishing to apply for exemption from income tax and/or for approval for donations to be tax deductible in terms of section 18A of the Income Tax Act (the Act) must complete an application form EI 1 - Application for Exemption from Income Tax . The dated and undersigned completed EI 1 - Application for Exemption from Income Tax  together with the relevant required supporting documentation must be submitted directly to the Tax Exemption Unit (TEU). The relevant postal address is provided on the EI 1 - Application for Exemption from Income Tax. Please click here for the table indicating the supporting documentation that must be attached and submitted together with the EI 1.

Registration and income tax returns Submission dates Tax Rates Record Keeping Annual Financial Statements Financial Year End Provisional Tax Payments Address Change Offences Penalties Withdrawal of Approval

Publications

Forms

Public Benefit Organisations Guide (3rd Issue, 10 October 2007) Tax Guide for Recreational Clubs in South Africa (Draft)                  List of Section 18A approved organisations - Published on 3 February 2010

Application form: EI 1 - Application for Exemption from Income Tax  Written Undertaking: EI 2 - Public Benefit Organisations (PBO's) EI 2B - Foreign Branch EI 2C - Recreational Club EI 3 - Bursaries, loans, awards and scholarships Tax Clearance Certificate: TCC 001 Alternative Dispute Resolution (ADR)/Objections ADR 1 - Notice of Objection ADR 2 - Notice of Appeal Income Tax Return IT12EI - Income Tax Return for Exempt Organisations

Legislation, Regulations, Notices, Interpretation & Practice Notes	Opinion Poll and feedback
Income Tax Act (the Act) 1962 Regulations and Notices Interpretation Notes Practice Notes	If you have any specific feedback regarding the content on this webpage, please email teu@sars.gov.za.

Quick Links	Contact Us
Department of Social Development: Directorate Non-Profit Organisations Registrar of Companies	Postal Address: PO Box 11955, Hatfield, 0028 Physical Address: Pro Equity Court, First Floor, Room M11, 1250 Pretorius Street, Hatfield, Pretoria, 0083 (corner of Gordon & Pretorius Streets, entrance in Pretorius Street) Telephone number: 012 422 8800/1/2 Fax number: 012 422 8830 E-mail: teu@sars.gov.za