In short, a PBO or Public Benefit Organisation is 1) a non-profit organisation (NPO) – either a non-profit company (Section 21 Company), or a trust or an association of persons that has been incorporated, 2) formed or established in the RSA of which 3) the sole or principal object is carrying on one or more public benefit activities and no such activity is intended to directly or indirectly promote the economic self-interest of any fiduciary or employee of the organisation, otherwise than by way of reasonable remuneration payable to that fiduciary or employee and 4) where each such activity carried on by that organisation is for the benefit of, or is widely accessible to, the general public at large, including any sector thereof (NOT only to small and exclusive groups).