South African Depression And Anxiety Group
We have been very lucky to work with NGO Lawyer Nicole Copley over the last seven years. Her skills and diverse knowledge has helped us out of difficult situations many times. She always speedily answers our questions and will look into things that are not Her direct knowledge. We wouldn’t consider any other expert in the NGO field. Zane Wilson (Founder & Director)
Ndlovu Care Group
Thanks Nicole, the professionalism, support and attention to detail we experience from working with ngoLAW provides all the reassurance we need to know that we make intelligent choices. Hugo Tempelman – CEO
Abalobi
Nicole and her team at ngoLAW are our trusted legal partners, since our first registration. They are always available for expert advice, and have helped us tremendously in building our non-profit governance and accountability structures. These are critical to us as we aim to build transparency in the fisheries sector and work with governments, fishers and various market chain stakeholders. Serge Raemaekers
Saint Giles
SAINT GILES has been using the legal services supplied by Nicole Copley and her team for several years now. This has ranged from legal advice on matters like our Charity Shop to the drafting of our MOI and the re-registration of our name, which was concluded in June 2016. Always really good service within an acceptable delivery time framework. Terry Rennie
CASME
Nicole Copley and the ngoLAW team possess rich knowledge and long experience of the legal and policy frameworks that govern the non profit sector. As such they serve as an invaluable resource to draw on in an often confusing environment. CASME went through a complex name change process during which time ngoLAW’s support and guidance ensured compliance and a smooth transition. Nicole’s personable and approachable attitude has ensured that we have always come away better informed and with a clear and actionable way forward. Henre Benson
The Siyazisiza Trust
Midlands Community College
Sail Africa
We were more than delighted with the service we received from Nicole and her team at ngoLAW. Not only was the outcome exactly as we desired, but the service was impeccable. Both Nicole and Philippa were professional yet approachable, they explained the difficulties of what it was we were trying to do and while giving us hope they did not raise false expectations. Sail Africa began as an organisation aimed at providing life skills through sailing to young people who could not otherwise enjoy the sport. As sport is not one of the activities qualifying for a Section 18 A status our application was declined when first we applied. Over the years the nature of what we do has changed slightly so we approached Nicole to see if it was possible to reapply for this successfully. Nicole gave us an estimate for the project, collected all the relevant material explained the difficulties regarding sport applications, and submitted the application. We were overwhelmed with the outcome. In addition her final invoice was within budget. Jackie Barnard
Open Cities Lab
Nicole and ngoLAW were instrumental in the setup of Open Cities Lab, and continue to be a source of advice and guidance on matters across our organisational functions and outputs. They consistently go above and beyond in their service, have an incredible range of experience, and are friendly and relatable, which is why we have and continue to recommend them to any NGOs / NPOs / NPCs and anyone else looking for legal or administrative advice and services in the sector. Richard Gevers
Red Frogs
“Working with Nicole and her team has been an absolute pleasure. We have been incredibly impressed with her professionalism, insight and willingness to guide us through the founding of our organisation both as an NPO & PBO. She was able to navigate a number of international regulations and policies and worked towards resolving complex, multi-party issues for the best interest of all involved. I would highly recommend her to you”. Paul Rowney – National Co ordinator
The NPO regulatory framework in SA – Choppy Waters or Plain Sailing?
For those embarking on their maiden voyage in the non-profit sector, and for seasoned sailors, the regulatory framework for nonprofit organisations can be intimidating and confusing. Our message, as consultants to the sector, is that there is no need to batten the hatches and put on life-vests. Yes, it can seem confusing, but none of what you have to navigate is horribly difficult to understand. The most important thing is that you take the time to consider your options, and chart a proper course, one which will steer your organisation safely through the storms it will face. This brief article cannot deal with every aspect that you need to consider, but aims to keep you off some of the rocks, giving you some helpful ‘beacons’ to steer by; NPO registration- what is it for? Acronyms abound in the non-profit sector. “NPO” (not to be confused with “NPC”) stands for NonProfit Organisation and refers to the voluntary and additional registration which organisations can apply for. This application is made to the Department of Social Development, under the NonProfit Organisations Act, 1994. While registration under the Act is voluntary, organisations seeking funding from the Department of Social Development or other government departments will find that registration as an NPO is a pre-requisite. Other donors, too, may require NPO registration, as they feel it provides a level of comfort and assurance about the governance and compliance of the organisation. It is important to note that non-profit organisations can and do exist as legal entities and can function as such, even if they are not registered with the Department of Social Development in terms of the NPO Act. Who can apply to be registered as an NPO? An organisation that is already legitimately set up as a separate legal entity in one of three ways: In terms of the Companies Act 71 of 2008, a Non Profit Company (NPC) is registered at CIPC with a Memorandum of Incorporation (MOI) as its founding document (previously called Section 21 Companies). In terms of the Trust Property Control Act 57 of 1988, a charitable Trust is registered with the Master of the High Court with a Trust Deed. Under common law, members can form a Voluntary Association (VA) with a Constitution. A voluntary association requires no formal registration to exist as a legal entity provided its Constitution includes the necessary clauses for existence apart from its members. Registration as an NPO under the NPO Act is open to all three types of legal entity. So, an “NPO” is not something that your organisation is, but it is an additional status that your organisation has. (Many believe that an organisation is either a NPO or a NPC. As you can see, it is possible and perfectly acceptable for a single entity to be a registered NPC (company) which then also applies for and is given NPO status) So, what do we need to comply with? All organisations of whatever form are required to register as a taxpayer with SARS (this is even if they apply for and are granted exemption from tax or PBO status- all organisations need to be given a taxpayer reference number before SARS will consider their exemption applications). All organisations, whether they are tax-exempt or not, need to file annual tax returns with SARS. Voluntary associations have no ‘external’ or ongoing registration requirements. They need to follow the rules in their constitution each year- meetings, voting for committee members, etc. For charitable Trusts there are no annual reporting requirements to the Master, but any changes in trustees, trustee details or accountant/auditor details must be reported to the Master. For an NPC, there is the annual obligation to file a ‘return’ with CIPC, which amounts to a small ‘registration’ fee, based on turnover (excluding donations, so R100 if you have only donor funding). If you do not pay this fee, your NPC will be deregistered by CIPC. As with a trust, all changes to directors, addresses and accountants/auditors must be reported to the CIPC. CIPC reporting processes are now online/via email, so are not nearly as onerous or delayed as they used to be. Director changes may be processed in under a week, if all documents are correct. All registered NPOs (whether an NPC, Trust or Voluntary Association) must submit a narrative report (in the prescribed format) and annual financial statements (signed by an accounting officer or auditor) annually within 9 months of the financial year end to the NPO Directorate. They must also report any changes of address, office bearers and founding document. We hope that this very brief introduction is useful to you, and provides some light to steer by. There are other regulatory requirements which will need to be met, depending on the nature and scope of your work, particularly if you employ staff and/or work with children, the elderly, abused women, or with drug addicts etc. Our advice is- firstly: consider your options, and secondly: don’t steer your ship alone, there is help available from experienced sailors. Cathy Masters B Com (Hons) CA (SA) and Nicole Copley (BA LLB LLM-tax) (Non practicing attorney)