Transcription of Exemption Guide - usig.org
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Exemption Guide - usig.org
TaxExemption Guidefor Public Benefit Organisations in South AfricaTax Exemption Guide forPublic Benefit Organisationsin South AfricaThis brochure is a general Guide dealing with the tax Exemption of Public BenefitOrganisations in South fairly comprehensive it does not deal with all the legal detail associated withthe Exemption of Public Benefit Organisations. It therefore, serves the purpose of a Guide only and should not be used as a brochure is based on the legislation as at 22 December you require additional information you may:!Contact your own advisors!Contact the SARS Tax Exemption Unit!Visit the SARS website by:Law AdministrationSARSO riginal date of issue: 30 November 2002 Updated:15 March 2004 ContentsPage1 Introduction_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 12 Background_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 13 Glossary_ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ _ 14
1 1 Introduction This bro c h u re has been pre p a red to assist non-pro f i t organisations in SA to understand the tax implications affecting
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