Church Administration and Finances –


This post will help you out with legal, financial and human resources issues related to your church and being an NGO.


A constitution is a set of fundamental principles or established precedents according to which a state or other organization is governed.[1] These rules together make up, i.e. constitute, what the entity is. When these principles are written down into a single or set of legal documents, those documents may be said to comprise a written constitution.

From the free encyclopaedia.

    • In the constitution :
      • Name
      • Definitions
        • Constituency
        • Church
        • Recognized Elders
        • The Covering Body
      • Values
      • Prerogatives
      • Registration of Properties
      • Administration
        • Trading Activities
        • Financial Control
        • The Financial Board
      • Elders
        • Church Elders
        • Authority of Elders
        • Discipline of Elders
      • Recognised ministries of functions
      • Restriction of activities
      • Dissolution
      • Statement of Faith
      • Observance of Baptism and the Lord’s table
      • Signed by the lead elders and other  elders
  • A Constitution needs to be approved by SARS .


  1. Apply  to Sars for a Tax Number 

Requirement for SARS tax number application

  • The approved constitution
  • The bank account details
  • Public officer  details
  • SARS will issue a PBO number which allow you to start functioning as a company.


  1. Apply to the Dept of Social Development and Welfare  –  ( NGO Number)

    • A constitution is needed to open an account
    • Signatories

The application form can be found on the website, and a list of the necessary documentation required is listed on this application form that has to be submitted.

  1. Bank Account (Required to be submitted with all your applications)

    • A constitution is needed to open an account
    • Signatories
    • ABSA – NO bank charges
    • Nedbank Don’t BUT you need to ask!
    • Accounts needed-
          1. Cheques- to draw petty cash
          2. Internet Access
          3. Inter account Transfers
          4. SARS efiling will be linked to your bank account


  1. Public Benefit organization

    • What is a PBO
      1. A PBO is any organization that has the sole objective of providing one or more Public Benefit Activities (PBA) in a no profit manner as defined by the Minister. Provided that 85% of its activities both in terms of time and money are carried out in South Africa.  It may either be
        • A Section 21 Company
        • A Trust
        • An Association of Persons established in terms of a constitution


    • Register  as a PBO

      1. E1 and E2 documents need to be completed attached with your constitution.
      2. Send it to Tax Exemption Unit

PO Box 11955



Contact number: 012  4228800


  1. Register online with SARS to use efiling.

    • All returns and SARS correspondence need to be submitted online
        2. Most returns need to be requested online

  1. Property purchased Exempt from Transfer and Stamp Duty

  1. Staff and Salaries

    • Contact
    • UIF and PAYE EMP201 (Monthly) Electronically on SARS efiling
    • Every employee needs a Tax Number

  1. SKILLS Development levy Apply for SKILLS exemption


  1. Workman’s  Compensation


  1. Church Copyright License -Songs on Overhead

    • CCLI Info.doc

  1. Marriage Licence Application

The process is:

    • Copy of your ID
    • Name and Details of Church
    • Number of members in Church
    • Highest School or after school qualifications  (These must be certified as true copies by a commissioner of oaths
    • NCMI will make application to home affairs in Pretoria
    • After 6 – 8 weeks they will send a letter and manual

  1. TV License

March 2012