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Public Sector & Social Impact

Non-profit & NGO

NPOs bear a dual accountability to beneficiaries and donors, with fiduciary obligations requiring demonstration that resources are used exclusively for public benefit. Tax-exempt PBO status and the ability to issue s18A receipts depend on SARS approval and ongoing compliance. Governance failures threaten fundraising capacity and operational continuity.
Applicable legislation

Key legal frameworks

Non-Profit Organisations Act 71 of 1997
Companies Act 71 of 2008 (NPC provisions)
Income Tax Act 58 of 1962 (PBO and s18A provisions)
Nonprofit Fundraising Act (pending)
Financial Intelligence Centre Act 38 of 2001
Regulators

Who oversees this industry

DSD. Department of Social Development (NPO registration)SARS, PBO tax-exempt status and s18ACIPC, NPC registrationRelevant funding body or government department
King V principles most affected
P1. LeadershipP2. EthicsP4. ReportingP9. ComplianceP13. Stakeholders
What Encircle tracks for Non-profit & NGO
DSD NPO annual narrative report and financial filing
SARS PBO tax-exempt status maintenance and compliance
s18A donation receipt issuing and donor tax compliance
Board member conflict of interest management
Donor and grant fund usage accountability and reporting

Your Non-profit & NGO industry profile

Industry Intelligence is in build. Once it lands, Encircle will load the specific legislation, regulations and professional standards that apply to your industry, with no manual configuration. The six launch frameworks are live today and are not waiting on it.

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