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| Voluntary Association | Trusts | Section 21 Company | Sole Trader | Close Cooperation | (PTY) LTD Company | |
|---|---|---|---|---|---|---|
| Legal Structure | Common Law | common law and Trust and Property Control Act 57/1988 | Companies Act 61/1973 | Common Law | Close Corporations Act 69/1984 | Companies Act 61/1973 |
| Profit/Non-Profit status | NPO | NPO and Profit | NPO | Profit | Profit | Profit |
| NPO Directorate Registration required? | Not required | Not required | Required | Not required | Not required | Not required |
| Funders | Not Preferable | Somewhat preferable | Preferable | n/a | n/a | n/a |
| Tax Exemption | Does not qualify | Can Apply | Can Apply | n/a | n/a | n/a |