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Non-Profit Organisations Act, 1997 (Act No. 71 of 1997)

Regulations under the Non-Profit Organisations Act

Chapter 5. Compiling, Submitting and keeping Reports, Accounting and other Records, Documents and Constitutions


8. For purposes of section 18(1)(a) of the Act, the annual narrative report must—
a) specify the period under review;
b) describe the organisation’s major projects, and more particularly—
i) name the projects;
ii) indicate which objectives of the organisation’s constitution were met by the projects;
iii) indicate which activities were embarked upon to achieve these objectives;
iv) describe the benefits of the projects;
v) describe the beneficiaries of the projects;
c) in respect of administrative matters, set out—
i) how many meetings of the office-bearers were held;
ii) indicate whether all these meetings were quorate;
iii) whether the annual general meeting held and whether it was held timeously, and if not, why not;
iv) whether special general meetings were held, and if so, in respect of what issues; and
v) whether the organisation’s constitution, address or composition of office-bearers has changed, and if so, whether the organisation has complied with the provisions of the Act in this regard;
d) in respect of financial matters—
i) state the name of the accounting officer appointed as contemplated in section 17(2);
ii) provide details of the organisation’s accounting policies; and
iii) specify whether the financial statements submitted in terms of section 18(1)(a) have been approved by the office-bearers;
iv) specify what percentages of the organisation’s budget were spent on administrative costs (salaries, rentals, etc) and on the organisations projects;
e) in respect of fundraising, specify—
i) the types of funding the organisation received;
ii) whether the organisation engaged in any major fund-raising from the general public and businesses;
iii) whether The organisation was assisted in its fundraising by a staff member, a member of the organisation or a person outside the organisation, and whether this was done on a voluntary basis or for a fee;
f) in respect of staff-related matters, briefly describe--
i) the gender, race and skill profile of the organisation; and
ii) any changes in staffing compliment during the period under review.


9. For purposes of section 25(1)(a) and (b) of the Act, the constitutions of all non-profit organisations that have voluntarily de-registered, have been wound up or dissolved, and all accounting records and reports submitted to the Director of Non-profit Organisations as contemplated in section 17(3) of the Act, must be kept by the Director for a period of five years in their original or reproduced form.