The SARS approval that gives income-tax exemption and lets donors claim deductions. Expect 4–6 months.
Key facts
PBO status is granted by SARS’s Tax Exempt Institutions (TEI) unit, not by DSD or CIPC.
What you’ll need
- A founding document (MOI, trust deed or constitution) with the required non-profit clauses
- At least three unconnected persons who accept fiduciary responsibility
- A clear statement of your public benefit activities
- Details of office bearers and financial info
Section 18A — the extra step
18A is a separate approval on top of PBO. Only some activities qualify (e.g. education, welfare, healthcare). Once approved, you can issue 18A receipts so donors deduct the donation from their taxable income — a strong fundraising advantage.
Timeline
SARS typically takes 90–120 working days. Incomplete documents or follow-up queries can push it to 6–12 months, so submit a complete, well-drafted application the first time.
Need help with this? Bekin Consulting can handle it for you — from registration to filing.
Related guides
- NPO vs NPC vs PBO — what’s the difference?
- NPO compliance & the FICA / FATF crackdown
- Setting up an NPC: founding documents & governance
- Making your NPO donor-ready
General information for South Africa, current to 2026 — not legal, tax or financial advice. Confirm current rules with SARS, CIPC or the DSD before acting.