Established versus registered – what is registration?
Once the NGO has been legally established, and its founding documents meet the requirements of the Act (e.g. a trust deed has been lodged with the Master of the High Court), it is able to begin its work.
At this point, the organisation also qualifies for registration as a Non-profit Organisation or NPO (with the South African Department of Social Development Nonprofit Organisations Directorate or NPO Directorate) and/or as a Public Benefit Organisation or PBO (with the South African Revenue Service or SARS). It is, however, important to note that registration with both the NPO Directorate and SARS are voluntary processes and organisations decide whether or not they wish to register with these bodies.