NPO / PBO

The step-by-step to register a non-profit company and get its governance right from the start.

Key facts

Register atCIPC (non-profit company)
Founding docMemorandum of Incorporation (MOI)
DirectorsMinimum 3
ThenNPO registration + PBO application

An NPC is the most credible vehicle for a formal nonprofit. Setting it up properly makes DSD registration and SARS PBO status far smoother.

1. Register the NPC at CIPC

Reserve a name and register a non-profit company. You’ll need a Memorandum of Incorporation (MOI) setting out the objects (its public purpose) and rules. NPCs need a minimum of three directors.

2. Get the founding clauses right

To later qualify for PBO status, your MOI must include the required non-profit clauses — income and property applied only to the objects, no distribution to members, and assets transferred to a similar body on dissolution.

3. Build basic governance

  • A board that actually meets and keeps minutes
  • Clear financial controls and record-keeping
  • A conflict-of-interest policy

4. Then register & apply

Register the NPC as an NPO with DSD, and apply to SARS for PBO + 18A status. Doing all three gives you governance, credibility and tax exemption — the full package funders expect.

Need help with this? Bekin Consulting can handle it for you — from registration to filing.

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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.

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