Must a Section 21 Non Profit company be concerned only with charitable benevolent or philanthropic activities? A closer look at the Sca Judgement in <em>Cuninghame v First Ready Development 249</em>

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2010

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South African Law Journal

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University of Cape Town

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On 28 September 2009, the Supreme Court of Appeal in South Africa (‘the SCA’) delivered a judgment in Cuninghame v First Ready Development 249 [2010] 1 All SA 473 (SCA) regarding a section 21 company, the principal business of which was the management of a commercial hotel. The judgment, it is submitted, will have far reaching practical consequences for a substantial number of registered section 21 companies which undertake commercial objects for ‘group or communal interests’ as provided for under s 21(1)(b) of the Companies Act 61 of 1973 (‘the 1973 Companies Act’).
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