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.