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FAQ: Does a registered non-profit organisation (NPO) or a NPC automatically qualify for PBO approval?

No, a NPO registered under the Nonprofit Organisations Act, 1997 with the Department of Social Development or a NPC as defined in section 1 of the Companies Act 2008, do not automatically qualify for PBO approval. These organisations will only qualify if approved by the Commissioner for this purpose and only if they comply with the relevant requirements and conditions as set out in the Income Tax Act.

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