Creations · South Africa
PBO and Section 18A application support
Review the organisation’s activities, founding records and application requirements before seeking tax-exempt status or approval to issue donation receipts.
What the work covers
Use this scope to identify what you need. Your proposal will confirm the services, records, reporting frequency and fees for your business.
- Review of the available founding and registration documents
- Organisation of activity descriptions and financial records
- Application preparation and submission support within the agreed mandate
- A record of SARS queries and outstanding supporting information
What to prepare
Tell us which records are available and where there are gaps. We can then distinguish ongoing work from any initial catch-up.
- Founding documents and existing registration details
- Description of activities, funding and beneficiaries
- Financial records and details of the people responsible
- Existing SARS letters, approvals or correspondence
Timing and responsibility
Timing depends on the records, approvals and work required. Tell us about any deadline at the start. The engagement should identify the person handling your work, the review responsibilities and any external specialist needed.
The approvals have different purposes
Registration as an NPO is not the same as SARS approval as a public benefit organisation. Section 18A approval is a further question: it relates to eligibility to issue qualifying donation receipts.
Do not issue Section 18A receipts on the assumption that an application will succeed. Check the approval letter, effective date, reference number and activities covered. SARS determines eligibility and approval.
How the work progresses
- 01
Review the requirement
Discuss the records, systems, deadlines and decisions the work needs to support.
- 02
Agree the scope
Confirm the deliverables, fees, responsibilities and any initial catch-up work.
- 03
Prepare and resolve
Work through the records, raise queries and obtain the required approvals.
- 04
Review and hand over
Provide the agreed outputs and identify outstanding matters and next steps.
Questions before you start
Does every PBO have Section 18A approval?
No. Section 18A eligibility is restricted to qualifying organisations and activities. Confirm the particular approval rather than relying on a general NPO or PBO description.
Can approval be guaranteed?
No. The application must be assessed against the applicable requirements, and SARS decides whether approval is granted.
Official guidance
Related services
Let’s define the next step.
Tell us what you need, what is outstanding and when it matters.