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

Chapter 3 Registration of Non-Profit Organisations

18. Duty to provide Reports and Information



Referenced by:


1) Every registered non-profit organisation must, in writing, provide the director with--
a) a narrative report of its activities in the prescribed manner together with its financial statements and the accounting officer’s report as contemplated in section 17(1) and (2), within nine months after the end of its financial year;
b) the names and physical, business and residential addresses of its office-bearers within one month after any appointment or election of its office-bearers even if their appointment or election did not result in any changes to its office-bearers;
c) a physical address in the Republic for the service of documents as contemplated in section 16(2);
d) notice of any change of address within one month before a new address for service of documents will take effect; and
e) such other information as may be prescribed.


2) The director may cause any document or a narrative, financial or other report that is submitted to the director to be scrutinised, or, by means of a notice, require a registered non-profit organisation to submit any information or document reasonably required in order to enable the director to determine whether the organisation is complying with--
a) the material provisions of its constitution;
b) any condition or term of any benefit or allowance conferred on the organisation in terms of section 11; or
c) its obligations in terms of this section, section 17 and any other provision of this Act.


3) A registered non-profit organisation must submit the information or document contemplated in subsection (2) within one month after receipt of the notice.


4) If the accounting officer of a registered non-profit organisation becomes aware of any instance in which the organisation has failed to comply with the financial provisions of this Act or its constitution, the accounting officer must notify the director of the occurrence--
a) within one month after becoming aware of it; and
b) in writing with sufficient detail to describe the nature of the non-compliance.


5) The duty imposed on an accounting officer in terms of subsection (4) supersedes the duty of confidentiality owed to the organisation by the accounting officer.