Institution, board, or body established in terms of South African legislation which is partially or fully funded through public resources and performs the required objects.

This checklist guides you through the required supporting documents for income tax registration and exemption application.

A company whose shares are fully owned by one or more Institutions, boards, or bodies approved under section 10(1)(cA)(i), and whose operations are ancillary or complementary to the objects of such Institutions, boards or bodies.

This checklist guides you through the required supporting documents for income tax registration and exemption application.

A Public Benefit Organisation (PBO) is a not for profit entity that performs one or more public benefit activities for the benefit of, or is widely accessible to, the general public at large, including welfare, humanitarian, education, religion, sports and cultural.

This checklist guides you through the required supporting documents for income tax registration and exemption application.

A not-for profit entity formed mainly for social, recreational or amateur sporting purposes, such as sports clubs or hobby clubs, which is for the use of its members and not to make profits for distribution.

This checklist guides you through the required supporting documents for income tax registration and exemption application.

An entity which has been formed to provide financial or other support to small, medium and micro‑enterprises (SMMEs). Its purpose must be to promote economic development and not to generate profits for members or shareholders.

This checklist guides you through the required supporting documents for income tax registration and exemption application.

A member based entity formed to pursue a common interest. There are different types listed in the Act, namely mutual loan association, fidelity or indemnity fund, trade union, chamber of commerce, or industries (or an association of such chambers), and local publicity association.

This checklist guides you through the required supporting documents for income tax registration and exemption application

A non profit, membership based entity that exists to promote the common interest of persons, carrying on any particular kind of business, profession, or occupation. Its income must be derived substantially the whole from its membership fees.

This checklist guides you through the required supporting documents for income tax registration and exemption application.

A member based, non profit entity formed solely to manage and fund the collective interests of its members in relation to shared immovable property, through the collection of levies.

This checklist guides you through the required supporting documents for income tax registration and exemption application.