FAQ: Does the distribution requirement apply to all organisations approved for purposes of section 18A?

No, this requirement is only applicable to conduit PBOs approved under section18A(1)(b) of the Income Tax Act. An approved conduit or funding PBO is required within 12 months after the end of the relevant year of assessment to distribute or incur the obligation to distribute at least 50% of all funds received by way of donation during that year in respect of which receipts were issued.