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A Note on Recent Income Tax Developments Impacting Charitable Organisations in South Africa
Mediterranean Journal of Social Sciences
The regulatory and fiscal environment in which South African charitable organisations operate have changed significantly over the past decade. This paper examines recent income tax developments which affect public benefit organisations (PBOs). A literature review was performed, with reference to statutory law, published articles and textbooks. The regulatory framework governing non-profit organisations (NPOs) is first considered. Thereafter, the income tax requirements relating to PBOs aredoi:10.5901/mjss.2014.v5n20p676 fatcat:k77f5v5hobeztnqf3sllxblh7i