S.L. 492.4 Art. 7Annual returns. Renumbered and

(1) Annual returns shall be duly filled by administrators and submitted to the Commissioner in terms of the

Annual Returns Form prescribed in Schedule 1.

(2) Saving the provisions of sub-regulation (1), annual returns shall include but are not limited to:

(a) the purpose and activities of the charity shop:

(b) name or type of charity;

(c) salaries to directors, managers, members and, or employees (if applicable);

(d) name of donee; and

(e) receipts to donors, where the donor is known, specifying the list of goods and items being donated; and

(f) a copy of the annual accounts of the voluntary organisation attached as Annex A submitted to the Commissioner in terms of Schedule III to the Voluntary Organisations (Annual Returns and Annual Accounts) Regulations. For the purpose of this regulation, any information regarding the trading activities carried out by charity shops shall provide an actual and transparent analysis of the generated revenue, other income, expenditure, assets and liabilities for the respective financial year.

(3) In case a voluntary organisation requests items for donation, administrators shall include clear contact details of the voluntary organisation establishing the charity shop on all requests made for donations.