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Annual Returns for Non-Profit Companies (NPC) in South Africa

Last updated: 2026-03-19

Non-Profit Companies have more annual return obligations than other entities because they may report to three regulators: CIPC, SARS, and the Department of Social Development (if also registered as an NPO). Each has its own filing requirements, deadlines, and consequences for non-compliance.

The CIPC annual return follows the same process as for Pty Ltd companies — due within 30 business days of the registration anniversary, with a R30 filing fee (reduced from R100 for NPCs). The SARS return depends on PBO status: NPCs with approved PBO status file an IT12EI return declaring exempt income, while those without PBO status file an ITR14 like any other company.

If the NPC is also registered as an NPO with the Department of Social Development, it must submit an annual narrative report, financial statements, and information about its activities. The DSD can deregister an NPO for failure to submit annual reports, which can affect the organisation's credibility and ability to receive funding from government and international donors.

Related reading: our CIPC annual returns guide.

Step-by-Step Process

  1. 1

    File CIPC annual return

    Submit the annual return on the CIPC portal within 30 business days of your registration anniversary. Pay the R30 NPC filing fee.

  2. 2

    Prepare financial statements

    Prepare annual financial statements appropriate to your NPC's size and reporting framework.

  3. 3

    File SARS tax return

    PBOs file IT12EI; non-PBO NPCs file ITR14. Include all income, exempt activities, and any taxable trading income.

  4. 4

    Submit DSD annual report (if NPO-registered)

    File the annual narrative report and financial statements with the DSD by the prescribed deadline.

  5. 5

    Report to donors and funders

    Prepare annual reports for major donors, funders, and stakeholders as required by funding agreements.

Key Requirements

Key requirements
Requirement
CIPC annual return within 30 business days of anniversary
SARS IT12EI (for PBOs) or ITR14 (non-PBO NPCs)
DSD annual report (if registered as NPO)
Annual financial statements
Section 18A receipts issued to donors if approved
PBO activities report for SARS

Important Deadlines

Important deadlines
Deadline
CIPC annual return: within 30 business days of anniversary
SARS IT12EI/ITR14: per SARS filing schedule
DSD NPO annual report: within 9 months of financial year-end
Section 18A receipts: issued at time of donation or annually

Fees & Costs

Fees and costs
ItemAmount
CIPC annual return (NPC)R30
Accounting and reportingR3,000–R15,000
DSD annual report preparationR1,000–R5,000

Non-Compliance Penalties

Non-compliance penalties
Penalty
Late CIPC annual return: R30/month penalty for NPCs
CIPC deregistration for sustained non-compliance
Loss of PBO status for SARS non-compliance
DSD NPO deregistration for failure to report
Loss of Section 18A approval: donors lose deduction

Frequently Asked Questions

Does an NPC pay less for the CIPC annual return?
Yes. NPCs pay R30 for the CIPC annual return compared to R100 for Pty Ltd companies and CCs. This reduced fee reflects the non-profit nature of the entity.
What happens if an NPC loses its PBO status?
If SARS revokes PBO status, the NPC becomes fully taxable like a regular company (27% corporate tax). The revocation can be retrospective, meaning the NPC may owe back taxes plus interest and penalties. Donors who claimed Section 18A deductions may also face consequences.
Must an NPC file with the DSD?
Only if the NPC is separately registered as an NPO with the Department of Social Development. NPC registration with CIPC is compulsory; NPO registration with DSD is voluntary but often done for credibility and access to government funding.

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