+27(0)21 852 4608 | Helderberg Hospice, 21 Old Stellenbosch Road, Somerset West
Terminology as per the Basic Guide to Tax-Deductible Donations (Issue 2)
PBO – means means a public benefit organisation as defined in paragraph (a)(i) of the definition of “public benefit organisation” in section 30(1), which is constituted as either a non-profit company as defined in section 1 of the Companies Act 71 of 2008, trust or an association of ersons that has been incorporated, formed or established in South Africa, and approved by the Commissioner under section 30(3).
Section 18A – means the section that provides for the tax-deductibility of
donations made to section 18A-approved organisations carrying on PBAs in Part II in South Africa.
Section 18A-approved organisation – means any PBO contemplated in paragraph (a)(i) of the definition of “public benefit organisation” in section 30(1), and any institution, board or body, agency or the government which carries on PBAs in Part II in South Africa, and which has been approved by the Commissioner under section 18A.
Section 18A receipt” means a special prescribed receipt issued under section 18A by a section 18A-approved organisation entitling the donor to a tax deduction for bona fide donations made.
Page 4 of SARS’ “Basic Guide to Tax-Deductible Donations (Issue 2) which lists clearly the payments and transfers that do not qualify for a deduction under Section
18A.” The following payments or transfers do not qualify for a deduction under section 18A:
We've introduced a new way of making monthly contributions and to help you understand how this will work, we have made a short video for you.
Once you have watched this video, click below to be taken to the contributions page and if you don't remember all the steps, click on the donations button again to launch the video.
To see the video fullscreen, double click on the video itself and to leave fullscreen, double click the video again or press escape on your keyboard.