Societies for the Prevention of Cruelty to Animals Act, 1993 (Act No. 169 of 1993)RulesRules in terms of the Act3. Rules to secure public funds and funding |
These rules are to facilitate the provisions of the Act, protect public money and also protect Societies from other Societies fundraising in their area.
| 3.1 | Where a Society is situate upon property owned by a private person, it shall not permit or condone the use of funds under its control, or intended for its benefit, to erect permanent structures upon the property, without the prior written consent of the Board first being obtained, and upon such terms and conditions as the Board deems appropriate. |
3.2
| (a) | A Society shall, by no later than 21 August of each calendar year, notify the Council in writing of the names, residential addresses, e-mail addresses and telephone/cell phone numbers of each of the Society’s committee or board, and of any subsequent changes within 21 days of their occurrence. |
| (b) | All bank and other accounts with financial institutions operated by a Society shall be in the name of the Society and shall be operated reliant upon the signatures of two or more signatories, who shall not be from the same family or household, authorised by a written resolution properly passed by the Governing Body of the Society. In the case of electronic banking, two or more signatories need to load and release any and all payments made via electronic banking, authorised by written resolution properly passed by the Governing body of the Society. |
[Rule 3.2(a)(b) substituted by section 1 of Board Notice 567, GG50164, dated 23 February 2024]
| 3.3 | Societies shall, together with their audited Financial Statements, submit to the NSPCA a certificate signed by their auditor confirming the sum of all legacies received by them, whether or not a legacy was received. This certificate shall be accompanied by copies of the Last Wills and Testaments which constitute the basis for such legacies. |
[Rule 3.3 substituted by section 6 of Board Notice 11, GG41419, dated 2 February 2018]
3.4
| (a) | All Societies with Off Balance Sheet Trusts or Off-Shore Accounts or any account not reflected on the Balance Sheet must provide National Council with audited Financial Statements for the above by the 31 July each year. |
| (b) | Except in cases where the money is raised from websites, all income must be paid into the main banking account of a Society and no income, whether in the form of legacies or otherwise, may be paid directly into any Trust or Off-Shore banking account. No Trust may be created unless the terms contained in its founding document have been approved by the Board in writing, which approval shall not be unreasonably withheld. No funds shall be paid directly from an investment/trust/any other type of account. Any money paid by the Society must be paid from the main bank account. |
[Rule 3.4(b) substituted by section 6 of Board Notice 190, GG40496, dated 15 December 2016]
| (c) | No Society shall henceforth be entitled to create a Trust, which is intended to hold and manage its funds, without the written consent of the Board first being obtained. |
[Rule 3.4(c) inserted by section 3 of Board Notice 265 of 2015]
| 3.5 | Audited Financial Statements as per the SPCA Act 169 of 1993 Clause 9 (2) (c) – Income Statements must be detailed and include as separate items: |
| (1) | Membership Fees |
| (2) | Legacies, bequests and Testamentary Dispositions |
| (3) | Income from Trusts |
| (4) | Pound Income |
| (5) | Municipal Services Income |
| (6) | The expenditure must be detailed and include Salaries and Wages/Employee Costs |
as separate items.
[Rule 3.5 substituted by section 2 of Board Notice 567, GG50164, dated 23 February 2024]
| 3.6 | A Society shall keep accurate, complete and legible records of every animal handled by it, or reported to it, so that such records give a full account of the circumstances under which the animal came to be handled, the activities undertaken by the Society in relation to the animal and result thereof. All such records shall be adequately referenced, kept together and shall not be distributed among different files i.e. Admittance Form, adoption/euthanase/owner claim form, application for adoption, sterilisation contract (if necessary) medical record if applicable and pre and post home checks. Such records shall be made available to the Board on request to facilitate the compilation of accurate and comprehensive records of the activities of member Societies. |
[Rule 3.6 substituted by section 2 of Board Notice 191, GG35883, dated 23 November 2012]
| 3.7 | A Society shall conduct its activities in compliance with all laws applicable to it including without limitation, the requirements of the NonProfit Organisations Act, No. 71 of 1997 (and any legislation passed wholly or partly in substitution therefor) the Animals Protection Act and the associated Acts and the Labour Regulations Act, No. 28 of 1956 (or any legislation enacted wholly or partly in substitution therefor). |
[Rule 3.7 substituted by section 2 of Board Notice 190, GG40496, dated 15 December 2016]
| 3.8 | Every Society shall donate 1% of total gross income in excess of R1 million, excluding bequests and Lotto funding, to the Inspectorate Fund. Any Society with a gross income of less than R1 million, excluding bequests and Lotto funding, shall not be required to make a donation to the Inspectorate Fund. |
[Rule 3.8 substituted by section 2 of Board Notice 11, GG 1419, dated 2 February 2018]
| 3.9 | No person/s, regardless of designation, shall be permitted to sell immovable property registered in the name of a Society, or part thereof, or any buildings situated upon the immovable property, upon which the Society conducts its activities, without the approval of the Board. |
[Rule 3.9 inserted by section 5 of Board Notice 11, GG 1419, dated 2 February 2018]
| 3.10 | All Societies, regardless of income status or size, are required to comply with all the provisions contained in national legislation. This includes, but is not restricted to, the following: |
South African Revenue Services (SARS)
| (a) | All Societies are required to deduct PAYE from staff salaries and wages (where this is applicable) and forward payment to SARS before the 7th day of each month. |
| (b) | Biannual returns also need to be submitted to SARS. |
| (c) | VAT registered Societies are required to submit either a monthly or bi-monthly return (dependent on registration) to SARS by the 24th of the month. |
| (d) | Form IRP5 / Form IT3 (a) tax certificates must be submitted for all employees. |
| (e) | All Societies are to obtain a tax clearance/compliance certificate (TCC) from the South African Revenue Service, annually; |
| (f) | All Societies to obtain a letter of good standing from the Workmen’s Compensation Commissioner, annually. |
Unemployment Insurance Fund
All Societies are required to forward deductions from staff salaries and wages for the Unemployment Insurance Fund to the Department of Labour every month.
Minimum Wages
All Societies are to adhere to the minimum wage schedules laid down by the Department of Labour.
Workmen’s Compensation Fund
All Societies are required to register with the Workmen’s Compensation Fund and submit an annual return of earnings to the Workmen’s Compensation Commissioner. All Societies are required to obtain a Letter of Good Standing from the Workmen’s Compensation Commissioner.
[Rule 3.10 substituted by section 1 of Board Notice 223, GG46000, dated 04 March 2022]