What are the requirements to qualify for PBO approval?

The qualifying requirements for PBO approval are: The organisation must be established in the Republic as either a NPC, trust, an association of persons or branch of a foreign exempt organisation. The sole or principal object of the organisation must be to carry on one or more public benefit activity (PBA) in a non-profit manner. The PBAs carried on by the organisation must be for the benefit of the general public. The organisation must meet the formal requirements set out in section 30(3) of the IT Act.