PBO registration

 A Public Benefit Organisation (PBO) is what the tax laws call a qualifying tax-exempt organisation.  Application for PBO status is made to the Tax Exemption Unit of  the South African Revenue Services in Pretoria.  The application is made under section 30 of the Income Tax Act, which is a section which was promulgated in the year 2000, and which is referred to in 10(1)(c)(N) and replaces the old section 10(1)(f) exemption section.  Since that time, every NGO in the country has had to apply for tax exemption from scratch.  It currently  takes an average of 5 months to get a response from SARS.