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Company Types in South Africa

Voluntary AssociationTrustsSection 21 Company Sole TraderClose Cooperation(PTY) LTD Company
Legal StructureCommon Lawcommon law and Trust and Property Control Act 57/1988Companies Act 61/1973Common LawClose Corporations Act 69/1984Companies Act 61/1973
Profit/Non-Profit statusNPONPO and ProfitNPOProfitProfitProfit
NPO Directorate Registration required?Not requiredNot requiredRequiredNot requiredNot requiredNot required
FundersNot PreferableSomewhat preferablePreferablen/an/an/a
Tax ExemptionDoes not qualifyCan ApplyCan Applyn/an/an/a