OUTA’s Memorandum of Incorporation (MOI) is the foundation for building a long-term public benefit non-profit organisation.
OUTA was incorporated as a non-profit company under the Companies Act on 3 April 2012 with registration number: 2012/064213/08. A standard form of Memorandum of Incorporation (MOI), was used for incorporation purposes and governance structure was captured in more detail in the form of a constitution under the same name.
OUTA was approved as a public benefit organisation (PBO) on 3 August 2013, with retrospective effect from 3 April 2012, based upon its public benefit activities listed in the MOI. Approved PBOs are required to, among other, ensure that all of its public benefit activities are carried for the benefit of, or must be widely accessible to, the general public at large, including any sector thereof (other than small and exclusive groups). To maintain its PBO status, OUTA is required to comply with the conditions for PBO approval, reflected under section 30. In doing so, OUTA’s MOI has been geared towards the public benefit and we have not restricted our activities to a small and exclusive group or members.
OUTA’s objectives have changed during 2016 to include the undo of tax abuse. In the process of updating SARS with the amended mandate, a meeting was scheduled with representatives from SARS during 2017. The purpose of the meeting was to ensure that our activities and our revenue generated through donor support are compliant with our tax exemption status and non-profit structure. It became evident during the meeting that reference to our ‘donor and supporters’ as members on our website, may not be consistent with the conditions for PBO approval. It is also does not reflect the OUTA’s governance structure, as set out in the MOI.
Why we Exist
Our purpose is to represent the interest of the public in general, bodies and groups related to civil society work that protects and advances the interests of the organisations objectives and its directorship.
Our objective is to serve the promotion, protection and advancement of the Constitution of the Republic of South Africa in matters relating to policy, laws, or conduct that offend the rights, values and principles in the Constitution.
Who are our Key Stakeholders and Constituencies?
- The general public
- Individual and business taxpayers
- Bodies and groups related to civil activism
- The directorship
- The donors and supporters of OUTA
How our Organisation Intends to Operate
Funding to do our work is generated through a public and business crowd funding model whereby parties and people who agree with our work and position, freely and voluntarily donate funds to OUTA, to enable its employment and operating costs, including litigation expenses, to be covered.
Oversight is provided through a Board of Directors which consist of Non-Executive and Executive Directors, along with an Executive Committee that manages the day to day operations of the organisation.
Supporters who donate funds to OUTA do so as a voluntary contribution towards OUTA as a civil society movement that aims to protect individual or collective rights. The organisation will grow or reduce its staff, operational structures and litigations provisions in line with its ability to fund these through projected revenues and cases it is able to manage.
OUTA has undergone tremendous growth since 2016, as a result of the need to tackle the growing problems related to corruption and maladministration throughout Government. As a reult, its team, structures and Director appointments will evolve in its quest to meet the governance expectations of its leadership and supporters.