Self-assessment
Non-Profit Organisations Act Self-Assessment
8 yes/no questions on the Non-Profit Organisations Act 71 of 1997 as amended in 2022. You get a score for each area and a list of gaps with what to do about each one.
1. Registration and governance
1. Have you checked whether you must be registered with the NPO Directorate, and do you hold a current registration certificate if so?
(NPO Act, as amended 2022)
2. Is your constitution current, and does the Directorate have your correct office-bearers and contact details?
(NPO Act)
3. Does your governing body meet regularly, keep minutes and manage conflicts of interest?
(Good governance)
2. Reporting
1. Have you filed your annual narrative report and financial statements, with any accounting officer's or auditor's report the current rules require, by the deadline?
(NPO Act, regulations)
2. Do you keep proper books of account and supporting records, and have them available for inspection?
(NPO Act)
3. Transparency and tax
1. Do you record who controls the organisation, and keep that information up to date as the amended Act and regulations require?
(NPO Act, as amended 2022)
2. Do you understand where significant donations come from and where money goes, especially cross-border?
(NPO Act, FATF-related amendments)
3. If you have public benefit organisation status with SARS, do you meet its conditions and file the returns on time?
(Income Tax Act s30)
Sources
Turn these gaps into tracked tasks
Assign owners and due dates, keep the evidence, and show your progress to clients and auditors.