Donations that Qualify as an Income Tax Deduction

When a Donor makes a donation to NGOs that undertake certain types of public benefit activities (PBA), the donor can claim as a tax deduction the greater of R1000 or 5% of the donor’s taxable income.

Previously these deductions were limited to education. These public benefit activities are categorised as:

  • Welfare and Humanitarian
  • Education and Development
  • Health Care
  • Conservation, Environment and Animal Welfare;
  • Providing of funds , assets or other resources.

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