INCOME TAX - EXEMPT INSTITUTIONS EI 1

Application for exemption from income tax in

terms of section 10(1) and/or approval in terms
of section 18A of the Income Tax Act, No. 58 of
1962
If all the requested information and relevant documents are not submitted together with this form, the processing of your application may be
delayed.
The completed form together with the relevant documentation must be returned to: The Commissioner: SARS
Box 11955
HATFIELD
0028
A. Is this application in respect of:
Company
Attach a copy of the Memorandum and Articles of Association (including copies of all the registered special resolutions amending the
memorandum and articles).
Association of Persons
Attach a copy of the latest constitution.
Trust
Attach a copy of the trust deed and any subsequent deeds of amendment.

B. Group registration
Is this application in respect of a group registration? YES NO
If “YES” Part J must be completed.

C. Particulars of organisation:

Registered name

Postal address

Postal code

Registered address

Postal code

E-mail address

Trust/Company registration number Nonprofit Organisation (NPO) registration number

Income Tax reference number Regional Services Council (RSC) registration number

Employees Tax (PAYE)/Skills Development Value Added Tax (VAT) reference number
Levy (SDL) reference number

Reference number quoted on correspondence with this office.

Language English Afrikaans 18/

D. Bank particulars:
Name of bank

Name of account holder

Type of account Current Savings Transmission Credit card Home loan

Branch number

Account number

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E. Particulars of three directors/ trustees/ office bearers accepting fiduciary responsibility for the organisation:

1. Initial(s) and surname

Title

Position held

Postal address

Postal code

Residential address

Postal code

Telephone number - Work

Telephone number - Home

Fax number
Cellular phone number

Income Tax reference no

Identity number Date of birth

E-mail address

2. Initial(s) and surname

Title

Position held

Postal address

Postal code

Residential address

Postal code

Telephone number - Work

Telephone number - Home

Fax number

Cellular phone number

Income Tax reference no

Identity number Date of birth

E-mail address

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3. Initial(s) and surname

Title

Position held

Postal address

Postal code

Residential address

Postal code

Telephone number - Work

Telephone number - Home

Fax number

Cellular phone number

Income Tax reference no

Identity number Date of birth

E-mail address

F. The subparagraph of section 10(1) of the Income Tax Act in terms of which the organisation is applying for exemption
from income tax as well as whether approval in terms of section 18A is applied for:
Mark the appropriate section in terms of which the organisation is applying:

Section 10(1)(cA)(i): Institution, Board, or Body established by or under any law.

Section 10(1)(cA)(ii): Any South African company of which all the shares are held by a body exempt in terms of section 10(1)(cA)(i).

Section 10(1)(cM): Promoting or facilitating the distribution of agricultural commodities (Only a company incorporated under
section 21 of the Companies Act will qualify).
Section 10(1)(cN): Public Benefit Organisation. (If this block is applicable, Parts G, H and K must be completed.)

Section 10(1)(d):
Mutual Loan Association.

Fidelity or Indemnity Fund.

Trade Union - A copy of the certificate of registration issued in terms of the Labour Relations Act, 1955 must be attached.

Chamber of Commerce or Industries (or an Association of such Chambers).

Local Publicity Association.

Non-Proprietary Stock Exchange.

Company, society or other association of persons established to provide social and recreational amenities, or facilities for members

Company, society or other association of persons established to promote the common interest of persons, carrying on any particular
kind of business, profession or occupation.

Section 10(1)(e)(iii): Association of persons formed for managing the collective interests common to all its members in respect of
expenditure applicable to the common immovable property.
Section 18A: Approval for tax deductible donations (If this block is applicable, Parts G, H and K must be completed.)
Only activities indicated in bold will qualify for section 18A approval.

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G. Public Benefit Activities - select one or more of the following activities:
1. Welfare and Humanitarian

a) The care or counseling of, or the provision of education programmes relating to, abandoned, abused,
neglected, orphaned or homeless children.

b) The care or counseling of poor and needy persons w here more than 90 per cent of those persons to
whom the care or counseling are provided are over the age of 60.

c) The care or counseling of, or the provision of education programmes relating to, physically or mentally abused and traumatized
persons.

d) The provision of disaster relief.

e) The rescue or care of persons in distress.

f) The provision of poverty relief.

g) Rehabilitative care or counseling or education of prisoners, former prisoners and convicted offenders and persons awaiting trial.

h) The rehabilitation, care or counseling of persons addicted to a dependence-forming substance or the provision of preventative and
education programmes regarding addiction to dependence-forming substances.

i) Conflict resolution, the promotion of reconciliation, mutual respect and tolerance between the various peoples of South Africa.

j) The promotion or advocacy of human rights and democracy.

k) The protection of the safety of the general public.

l) The promotion or protection of family stability.

m) The provision of legal services for poor and needy persons.

n) The provision of facilities for the protection and care of children under school-going age of poor and needy parents.

o) The promotion or protection of the rights and interests of, and the care of, asylum seekers and refugees.

p) Community development for poor and needy persons and anti-poverty initiatives, including
i) the promotion of community-based projects relating to self-help, empowerment, capacity building, skills development or
anti-poverty;
ii) the provision of training, support or assistance to community-based projects contemplated in item (i); or
iii) the provision of training, support or assistance to emerging micro enterprises to improve capacity to start and manage
businesses, which may include the granting of loans on such conditions as may be prescribed by the Minister by way of
regulation.

2. Health Care

a) The provision of health care ser vices to poor and needy persons.

b) The care or counseling of ter minally ill persons or persons with a severe physical or mental disability, and
the counseling of their families in this regard.

c) The prevention of HIV infection, the provision of preventative and education programmes relating to
HIV/AIDS.

d) The care, counseling or treatment of persons af flicted with HIV/AIDS, including the care or counseling of
their families and dependants in this regard.

e) The provision of blood transfusion, organ donor or similar services.

f) The provision of primary health care education, sex education or family planning.

3. Land and Housing

a) The development, construction, upgrading, conversion or procurement of housing units for the benefit of poor and needy persons.

b) The development, servicing, upgrading or procurement of stands, or the provision of building materials, for purposes of the
activities contemplated in subparagraph (a).

c) The provision of residential care for retired persons, where more than 90 percent of the persons to whom the residential care is
provided are over the age of 60 and regular meals and nursing services are provided by the organisation carrying on such activity.

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3. Land and Housing (Continued)

d) Building and equipping of community centres, clinics, sport facilities or crèches or other facilities of a similar nature for the benefit of
the poor and needy.

e) The promotion, facilitation and support of access to land and use of land, housing and infrastructural development for promoting
official land reform programmes.

f) Granting of loans for purposes of subparagraph (a) or (b) subject to such conditions as may be prescribed by the Minister by way of
regulation.

g) The protection, enforcement or improvement of the rights of poor and needy tenants, labour tenants or occupiers, to use or occupy land
or housing.

4. Education and Development (A copy of the revelant certificate of registration as defined below must be attached)

a) The provision of education by a “school” as defined in the South African Schools Act, 1996, (Act No. 84 of
1996).

b) The provision of "higher education" by a "higher education institution" as defined in terms of the Higher
Education Act, 1997, (Act No. 101 of 1997).

c) "Adult basic education and training", as defined in the Adult Basic Education and Training Act, 2000,
(Act No. 52 of 2000) including literacy and numeracy education.

d) "Further education and training" provided by a "public further education and training institution" as
defined in the Further Education and Training Act, 1998, (Act No. 98 of 1998).

e) Training for unemployed persons with the purpose of enabling them to obtain employment.

f) The training or education of persons with a severe physical or mental disability.

g) The provision of bridging courses to enable educationally disadvantaged per sons to enter a higher
education institution as envisaged in subparagraph (b).

h) The provision of educare or earl y childhood development services for pre-school children.

i) Training of persons employed in the national, provincial and local spheres of government, for purposes of capacity building in those
spheres of government.

j) The provision of school buildings or equipment for public schools and educational institutions engaged in
public benefit activities contemplated in subparagraphs (a) to (h).

k) Career guidance and counseling services provided to persons for purposes of attending any school or higher education institution
as envisaged in subparagraphs (a) and (b).

l) The provision of hostel accommodation to students of a public benefit organisation contemplated in section 30 or an institution,
board or body contemplated in section 10(1)(cA)(i), carrying on activities envisaged in subparagraphs (a) to (g).

m) Programmes addressing needs in education provision, learning, teaching, training, cur riculum support,
governance, whole school development, safety and security at schools, pre-schools or educational
institutions as envisaged in subparagraphs (a) to (h).

n) Educational enrichment, academic support, supplementary tuition or outreach progr ammes for the poor
and needy.

o) The provision of scholarships, bursaries and awards for study, research and teaching on such conditions as may be prescribed by the
Minister by way of regulation in the Gazette.

5. Religion, Belief or Philosophy

a) The promotion or practice of religion which encompasses acts of worship, witness, teaching and community service based on a
belief in a deity.

b) The promotion and/or practice of a belief.

c) The promotion of, or engaging in, philosophical activities.

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6. Cultural

a) The advancement, promotion or preservation of the arts, culture or customs.

b) The promotion, establishment, protection, preservation or maintenance of areas, collections or buildings of historical or cultural
interest, national monuments, national heritage sites, museums, including art galleries, archives and libraries.

c) The provision of youth leadership or development programmes.

7. Conservation, Environment and Animal Welfare

a) Engaging in the conservation, rehabilitation or protection of the natural environment, including flora, fauna or the biosphere.

b) The care of animals, including the rehabilitation, or prevention of the ill-treatment of animals.

c) The promotion of, and education and training programmes relating to, environmental awareness, greening, clean-up or sustainable
development projects.

d) The establishment and management of a tr ansfrontier area, involving two or more countries, which -

i) is or will fall under a unified or co-ordinated system of management without compromising national
sovereignty; and

ii) has been established with the explicit purpose of suppor ting the conservation of biological diversity,
job creation, free movement of animals and tourists across the international boundaries within the
peace park, and the building of peace and understanding between the nations concer ned.

8. Research and consumer rights

a) Research including agricultural, economic, educational, industrial, medical, political, social, scientific and technological research.

b) The protection and promotion of consumer rights and the improvement of control and quality with regard to products or services.

9. Sport

The administration, development, co-ordination, or promotion of sport or recreation in which the participants take part on a non-
professional basis as a pastime.

10. Providing of funds, assets or other resources

The provision of -

a) funds, assets, services or other resources by way of donation;

b) assets or other resources by way of sale for a consideration not exceeding the direct cost to the organisation providing the assets
or resources;

c) funds by way of loan at no charge; or

d) assets by way of lease for an annual consideration not exceeding the direct cost to the organisation providing the asset divided by
the total useful life of the asset,
to any -
i) any public benefit organisation which has been approved in terms of section 30;
ii) any institution, board or body contemplated in section 10(1)(cA)(i), which conducts one or more public benefit activities in this
part (other than this paragraph);
iii) any association of persons carrying on one or more public benefit activity contemplated in this part (other than this paragraph),
in the Republic; or
iv) any department of state or administration in the national or provincial or local sphere of government of the Republic,
contemplated in section 10(1)(a) or (b).
e) funds or assets solely to a public benefit organisation approved in terms of section 30 or an institution,
board or body contemplated in section 10(1)(cA)(i) carrying on any public benefit activity ap proved for

11. General

a) The provision of support services to, or promotion of the common interests of public benefit organisations contemplated in section
30 or institutions, boards or bodies contemplated in section 10(1)(cA)(i), which conduct one or more public benefit activities
contemplated in this part.

b) The hosting of any international event approved by the Minister for purposes of these regulations, having regard to: -
i) the foreign participation in that event; and
ii) the economic impact that event may have on the country as a whole.

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H. Information relating to activities and operations:
1. Attach the following information and/or documentation to this application:
A detailed narrative description of all the activities of the organisation past, present, and planned. Do not merely refer to or repeat the
language in the founding document. List each activity separately in the order of importance based on the relative time and other resources
devoted to the activity. Indicate the percentage of time for each activity. Each description should include, as a minimum, the following:
- a detailed description of the day to day activities and how each activity furthers your sole object;
- when the activity was or will be initiated; and
- where and by whom will the activity be conducted.

2. List the organisation's present and future sources of financial support, listing the largest source first.

3. Explain how the assets of the organisation will be distributed on dissolution.

I. Financial Statements:
Attach a copy of the latest financial statements (if available) to this application form.

J. Group Registration:

1) Does the co-ordinating body control and supervise the individual organisations within the group? YES NO

2) Do all organisations within the group share a common purpose and conduct identical approved public benefit activities? YES NO

3) Does the co-ordinating body of the group organisations have a common or similar founding document? YES NO

4) Are consolidated financial statements prepared for the group? YES NO

5) Attach a list of all organisations within the group on a separate schedule.

K. Public Benefit Organisation:

1) Does the organisation carry on all its activities in a non-profit manner and with an altruistic and philanthropic intent? YES NO

2) Do any of the activities of the organisation directly or indirectly promote the economic self-interest of any fiduciary or employee
of the organisation, otherwise than by way of reasonable remuneration? YES NO

3) Does the organisation conduct all its activities within the Republic of South Africa? YES NO

If ‘NO’, please state to what extent the activities are conducted outside the Republic

4) Are the activities carried on by the organisation for the benefit of, or widely accessible to, the general public at large? YES NO

5) Are the activities carried on by the organisation for the benefit of, or readily accessible to the poor and the needy? YES NO

6) Is the organisation, at least 85 per cent, funded by donations, grants from any organ of state or any foreign grants? YES NO

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L. Particulars of public officer/representative/agent who is responsible for completing the application form:

Initials and surname

Title

Position held

Postal address

Tel no. Work/business Cell number

Fax number

E-mail address

Signature Capacity Date

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