Our Services

PBO Applications

Professional Assistance with Public Benefit Organisation Applications

Applying for Public Benefit Organisation (PBO) status can be an important step for qualifying non-profit organisations operating in South Africa.

B Doyle & Associates assists eligible organisations with the administrative process involved in applying for PBO approval. Our experienced team can help you understand the requirements, prepare the relevant documentation and support you through the application process.

Whether you are establishing a new organisation or seeking PBO approval for an existing qualifying entity, we are here to help.

APPLY FOR PBO STATUS

What Is a Public Benefit Organisation?

Understanding PBO Status

A Public Benefit Organisation (PBO) is a qualifying non-profit entity whose sole or principal objective is to carry on one or more approved public benefit activities.

PBO approval is administered by the South African Revenue Service (SARS) and qualifying entities may receive preferential income tax treatment, subject to the applicable requirements and conditions. Certain approved organisations may also qualify separately to apply for Section 18A approval.

PBO status is not automatically granted simply because an organisation operates on a non-profit basis. An application for approval must meet the relevant legal and administrative requirements.

Who Can Apply for PBO Status?

Is Your Organisation Eligible?

Eligible legal entity types may include:

Non-Profit Companies (NPCs)
Trusts
Associations of Persons
Certain branches of foreign tax-exempt organisations

The organisation must also meet the relevant requirements relating to its public benefit activities, founding documents, governance and non-profit objectives.

Every organisation is different, which is why it is important to ensure that your structure and documentation are appropriate before submitting an application.

Why Apply for PBO Status?

Supporting Your Organisation's Public Benefit Objectives

For qualifying organisations, PBO approval may provide important benefits, including preferential income tax treatment in terms of the applicable legislation.

However, approval also comes with ongoing compliance responsibilities. Approved PBOs are required to maintain compliance with the relevant requirements and submit information and returns where applicable.

This makes it important to ensure that your organisation's records and administrative requirements remain properly maintained.

Helping You Navigate the PBO Application Process

B Doyle & Associates can assist with the administrative requirements involved in applying for PBO status.

We help review the relevant information about your organisation and the activities it carries out, identify and prepare the necessary supporting documentation, and assist with the completion and submission of the relevant application documentation. Throughout the process, our team provides professional support to help you understand the requirements and navigate the application process with greater confidence.

What Documents May Be Required?

The documentation required for a PBO application depends on the type of entity and its specific circumstances.

Supporting documentation may include:

Your organisation's founding document
Proof of registration, where applicable

Proof of the organisation's bank account
Certified identification documents for relevant fiduciaries or office bearers
Proof of the organisation's physical address
Information relating to the registered representative
Financial statements, where applicable
Other supporting documentation requested as part of the application

SARS may request additional documentation depending on the organisation and the public benefit activities it performs.

APPLY FOR PBO STATUS

How Does the PBO Application Process Work?

Taking the Process Step by Step

Tell Us About Your Organisation

Provide us with information about your organisation, its structure and the public benefit activities it carries out.

Prepare the Required Information

We assist in identifying and preparing the relevant documentation required for the application process.

Complete Your Application

The necessary application information and supporting documentation are prepared for submission.

Submit the Application

Once the application is ready, it can be submitted through the relevant SARS application process.

PBO Approval and Section 18A

Understanding the Difference

PBO approval and Section 18A approval are not the same thing.

An organisation approved as a PBO may, if it meets the relevant additional requirements, apply for approval under Section 18A. Section 18A approval may allow a qualifying organisation to issue tax-deductible donation receipts in respect of eligible donations and approved public benefit activities.

If Section 18A approval is relevant to your organisation, we can assist you in understanding the application requirements.

Speak to a Consultant

Why Choose B Doyle & Associates?

Company Registration Backed by Decades of Experience

Over 40 Years of Expertise

Benefit from decades of experience in company secretarial, registration and compliance services.

Efficient, Professional Service

We understand that you want to get your business moving. Our team focuses on making the registration process as efficient and straightforward as possible.

Personalised Support

You're not simply completing an online form. Our knowledgeable consultants are available to assist when you have questions or need guidance.

Ongoing Business Support

From your initial company registration to annual compliance, amendments and additional registrations, we can support your business as its requirements change.

Start Your PBO Application

Let Us Help You Take the Next Step

If your organisation carries out qualifying public benefit activities and you would like assistance with the PBO application process, B Doyle & Associates is ready to help.

Our experienced team can assist you in preparing for and navigating the administrative requirements involved in applying for PBO status.

SPEAK TO OUR TEAM

FREQUENTLY ASKED QUESTIONS

What is a PBO?

A Public Benefit Organisation is a qualifying non-profit entity that carries on one or more approved public benefit activities and has been approved by SARS under the relevant provisions of the Income Tax Act.

Is an NPO automatically a PBO?

No. Operating as a non-profit organisation does not automatically mean that an organisation has been approved as a PBO. PBO approval requires a separate application and compliance with the relevant requirements.

Can an NPC apply for PBO status?

Yes. A qualifying Non-Profit Company may apply for PBO approval, provided it meets the relevant requirements. Other eligible structures may include trusts and qualifying associations of persons.

Can a PBO issue tax-deductible donation receipts?

Not automatically. Certain qualifying organisations require separate approval under Section 18A before issuing Section 18A donation receipts.

Can B Doyle & Associates assist with my application?

Yes. We provide professional assistance with the administrative process and supporting documentation involved in PBO applications.