Legal Documents

The Independent Code of Governance for Non-Profits in South Africa

The Independent Code of Governance for Non-Profits in South Africa (The Independent Code) is a code of good governance for the nonprofit sector in South Africa developed through extensive consultation with the sector over the past two year. For more information, refer to http://nonprofitgovernance.org.za.
Download PDF here:
http://www.ngopulse.org/sites/default/files/npo-code-web-version.pdf

The Independent code of governance for non-profits

King Report on Governance for South Africa

The third King Report on Corporate Governance in South Africa (King III) became necessary because of the new Companies Act no. 71 of 2008 ('the Act') and changes in international governance trends. This Report, referred to as King III, was compiled by the King Committee with the help of the King subcommittees.
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http://www.ngopulse.org/sites/default/files/king_code_of_governance_for_sa_2009_updated_june_2012.pdf

King Report on Governance for South Africa

Tax Exemption Guide for Public Benefit Organisations in South Africa

Tax Exemption Guide for Public Benefit Organisations in South Africa is a general guide dealing with the tax exemption of Public Benefit Organisations in South Africa. Although fairly comprehensive it does not deal with all the legal detail associated with the exemption of Public Benefit Organisations. The guide serves the purpose of a guide only and should not be used as a legal reference. Binding general rulings are therefore not dealt with in this Guide. It is based on the legislation as at 31 August 2007. For more information, refer to
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http://www.ngopulse.org/sites/default/files/legal_and_policy_tax_income_-_tax_exemption_guide_for_pbos.pdf

Tax Exemption Guide for Public Benefit Organisations in South Africa

Nonprofit Organisations Act

The Department of Social Development's Nonprofit Organisations Act provides for an environment in which nonprofit organisations can flourish; to establish an administrative and regulatory framework within which nonprofit organisations can conduct their affairs; to repeal certain portions of the Fundraising Act, 1978; and to provide for matters connected therewith.
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http://www.ngopulse.org/sites/default/files/npo_act.pdf

Nonprofit Organisations Act

NGO Services

NGO Services