South African Institute for Drug Free Sport Act, 1997
R 385
Non-Profit Organisations Act, 1997 (Act No. 71 of 1997)RegulationsRegulations in Respect of Amendments to the Nonprofit Organisation Act, 1997 as contained in the General Laws Amendment Act, 2022 (Act No. 22 of 2022)5. Obligations of certain registered nonprofit organisations |
| (1) | For purposes of section 18(1)(bA) of the Act, an NPO which makes donations to persons, provides services, and conducts activities, exclusively in the Republic, must provide the director with the following information in respect of each office-bearer of the NPO— |
| (a) | full forenames and surname; |
| (b) | identity number, or passport number if non-South African; |
| (c) | position or portfolio in the nonprofit organisation; |
| (d) | postal and physical address; and |
| (e) | contact details. |
| (2) | For purposes of section 18(1)(bA) of the Act, a nonprofit organisation referred to in section 12(1)(b) of the Act must provide the director with the following information— |
| (a) | in respect of each office bearer of the NPO— |
| i. | full forenames and surname; |
| ii. | thirteen-digit identity number in the case of a South African citizen, or passport number and date of birth in the case of a non-South African; |
| iii. | position or portfolio in the NPO; |
| iv. | postal and physical address; and |
| v. | contact details. |
| (b) | in respect of the control structure of the NPO— |
| i. | legal form of the organisation; |
| ii. | registration number, if applicable; |
| iii. | income tax or value added tax number, whichever is applicable; |
| iv. | type of control structure; |
| v. | titles of any sub-committees, where applicable, of the control structure; and |
| vi. | names of affiliate organisations and fiscal sponsorships. |
| (c) | in respect of the administration and operations of the NPO— |
| i. | the business address, contact details and, if applicable, registered address of the NPO; |
| ii. | the trading name of NPO, if different from the name under which it is incorporated; |
| iii. | the countries or territories in which the NPO has donated funds, provided services or conducted activities in each of the previous three financial years; |
| iv. | a description of the activities or services provided in each country or territory outside the borders of the Republic in each of the previous three financial years; and |
| v. | confirmation as to whether the annual financial statements of the nonprofit organisation were audited in each of the previous three financial years, and if so the name of the auditing firm. |
| (3) | The Republic of South Africa must apply a risk-based approach to ensure that measures are introduced to prevent or mitigate money laundering and terrorist financing which are commensurate with the risks identified by the FATF Recommendation. |
| (4) | The Minister must, in relation to NPOs, provide for measures to protect NPOs from potential terrorist financing abuse and should apply in line with the risk-based approach and focused measures in dealing with identified threats of terrorist financing abuse to NPOs. |
| (5) | The approach contemplated in sub-regulation (3) must take into account— |
| (a) | the diversity within individual national sectors; |
| (b) | the differing degrees to which parts of each sector may be vulnerable to terrorist financing abuse; |
| (c) | the need to ensure that legitimate charitable activity continues to flourish; and |
| (d) | the limited resources and authorities available to combat terrorist financing in each country. |
| (6) | The risk-based approach as contemplated by FATF should justify differential treatment as between NPOs which elect to be registered in terms of the Act and those which are required to register. |
| (7) | In relation to NPOs which are required to register, additional and more detailed information should be provided to the director. |
| (8) | The information recorded for NPOs which elect to register must consist of information currently provided to the Directorate under the Act. |
