A NPC is any organisation which is:

  • a non-profit company (NPC) as defined in section 1 of the Companies Act or a trust or an association of person that has been incorporated, formed or established in the Republic; or
  • any branch within the Republic of any company, association or trust incorporated, formed or established in any country other than the Republic that is exempt from tax on income in that other country;
    • of which the sole or principal object is carrying on one or more public benefit activities, where:
      – all such activities are carried on in a non-profit manner and with an altruistic or philanthropic intent;
      –¬† no such activity is intended to directly or indirectly promote the economic self-interest of any fiduciary or employee of the organisation, other than by way of reasonable remuneration payable to that fiduciary or employee; and
      – where each such activity carried on by that organisation is for the benefit of , or is widely accessible to, the general public at large, including any sector thereof (other than small and exclusive groups).

Source: https://www.sars.gov.za/FAQs/Pages/270.aspx