IT3(d) & Section 18A
NPO vs PBO: what is the difference?
An NPO is a non-profit organisation registered with the Department of Social Development (which provides it with an NPO status).
A PBO is a non-profit organisation registered with SARS as a public benefit organisation (PBO)
They are not the same thing.
An organisation may be registered as an NPO, but that does not automatically mean it has PBO status or Section 18A approval with SARS.
In simple terms:
NPO = non-profit registration status with the Department of Social Development
PBO = SARS public benefit organisation status
Section 18A approval = permission to issue tax-deductible receipts (approval obtained from SARS)
For the full IT3(d) guide, read:
Related question:
What is a Section 18A-approved entity?