Skip to main content

Turning Point Chartered Accountants

Tax Services for NPOs

Keep Your NPO’s Tax Position
Clear, Compliant and Protected

Tax compliance for NPOs is not always straightforward. We help your organisation understand its SARS obligations, tax exemption position, PBO requirements, Section 18A responsibilities and the risks that may need attention before they become bigger problems.

Tax Areas We Help With

Use the areas below to identify where your organisation may need clearer tax guidance, review or support with SARS-related responsibilities.

Help your NPO understand its tax exemption position and whether current records support SARS requirements. Explore our PBO compliance review guide for related preparation and practical support. Further reference: SARS income tax exemption applications.

Preparing an application? Read our PBO and Section 18A approval guide for document preparation and ongoing checks.

Review whether your organisation’s activities, documents and compliance position still support its PBO status.

Explore our PBO compliance review guide for related preparation and practical support.

Further reference: SARS public benefit organisation guidance.

Support NPOs with Section 18A responsibilities, donor receipt requirements and related compliance risks. Explore our Section 18A audit certificate proposals for related preparation and practical support. Further reference: SARS Section 18A and IT3(d) guidance.

For founding-document preparation, see our NPO governing documents guide.

Identify tax-related gaps that may affect SARS submissions, registrations, exemptions or reporting obligations.

Explore our financial controls guide for related preparation and practical support.

Further reference: SARS exempt-institution filing guidance.

Assist with donor and donation reporting responsibilities where Section 18A receipts have been issued. Explore our PBO donor-receipt and IT3(d) compliance guide for related preparation and practical support. Further reference: SARS Section 18A and IT3(d) guidance.
Help prepare and review annual tax return requirements for NPOs, including tax-exempt organisations.

Explore our NPO accounting services for related preparation and practical support.

Further reference: SARS exempt-institution filing guidance.

Identify areas where tax, exemption, donor receipts or SARS obligations may create risk for your organisation.

Explore our NPO risk management reviews for related preparation and practical support.

Further reference: SARS public benefit organisation guidance.

Review whether donation receipts include the right information and support valid donor tax deduction claims.

Explore our PBO donor-receipt and IT3(d) compliance guide for related preparation and practical support. Further reference: SARS Section 18A and IT3(d) guidance.
Provide practical tax guidance when your NPO needs clarity before acting, submitting or correcting records.

Explore our NPO advisory support for related preparation and practical support.

Further reference: SARS public benefit organisation guidance.

Frequently Asked Questions

NPO tax benefits can be placed at risk when the organisation no longer meets the conditions linked to its approval, operates outside its approved public benefit activities, fails to keep proper records, misses SARS submissions, issues incorrect Section 18A receipts or does not comply with donor and donation reporting requirements. Where applicable, this can affect tax exemption, PBO status and Section 18A approval. SARS confirms that PBOs must meet section 30 requirements, and Section 18A approval is restricted to approved organisations using donations for approved public benefit activities.

Incorrect donor receipts can create problems for both the NPO and the donor. They may affect the donor’s ability to claim a tax deduction, raise questions about the organisation’s Section 18A compliance and create risk if SARS asks for supporting records or donation details.

Tax exemption does not mean the organisation can stop managing its SARS obligations. An NPO may still need to submit returns, keep proper records, maintain its approved PBO position, manage payroll or VAT where applicable, issue Section 18A receipts correctly and report donor information where required. The exemption helps protect qualifying income, but the organisation must still prove that it continues to meet the conditions linked to that approval.

If your NPO’s mission, activities or operating model changes, its PBO position may need to be reviewed. SARS approval is linked to the organisation’s approved public benefit activities and the conditions attached to its tax-exempt status. If the organisation starts doing work that no longer fits those approvals, it may create risk for its PBO status, tax exemption or Section 18A approval where applicable.

Small tax compliance issues can create consequences that reach beyond the original mistake. They may affect SARS submissions, tax exemption, PBO status, Section 18A approval, donor receipts, funding applications, audit outcomes and donor confidence. If left unresolved, what starts as a minor issue can become harder to correct once SARS, a funder, auditor or donor asks for proof that the organisation has complied properly.

Before correcting old issues, it is important to understand what went wrong, which periods are affected, what records are available and whether the issue impacts SARS submissions, donor receipts, IT3(d) reporting, PBO status or Section 18A approval. This helps avoid fixing one issue while creating another.