In this fourth issue of Pacta’s seven-part series on the Income Tax Act, 2025, we look at how the Act treats commercial activities undertaken by registered non-profit organisations (RNPOs).
This issue covers:
• Business undertakings held as property by an RNPO under Section 344
• Restrictions on commercial activities under Section 345
• Additional conditions for RNPOs carrying out advancement of any other object of general public utility under Section 346
• What “incidental” means in the context of commercial activities
• How general public utility objects are identified
Read the full issue here
Read the Previous Issues in This Series
Part 1: Registration of Non-Profit Organisations under the Income Tax Act, 2025