The legal requirements for non-profit organizations (NPOs) in South Africa are set out in the Non-Profit Organizations Act (NPO Act). Some of the key requirements are as follows:

• Constitution: NPOs must have a constitution that sets out the rules and regulations for the organization, including its purpose, membership, governance, and management structure.
• Registration: NPOs must register with the Department of Social Development under the NPO Act. The registration process involves submitting various documents, including the constitution, and meeting certain requirements, such as having a minimum number of members.
• Accounting and record-keeping: NPOs must keep accurate records of their finances, including income and expenses, and prepare annual financial statements.
• Taxation: NPOs may be eligible for tax exemptions, but must still comply with certain tax obligations, such as registering for value-added tax (VAT) if applicable.
• Compliance with other laws: NPOs must comply with any other applicable laws, such as labor laws, health and safety laws, and environmental laws.
• Reporting: NPOs must submit an annual report to the Department of Social Development that provides information on their activities, finances, and governance.

It is important for NPOs in South Africa to seek legal advice and ensure that they are fully compliant with all relevant legal requirements. Failure to do so can result in various penalties and legal consequences.