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SARS Guides: PBOs and deductible donations

10 March 2013   (0 Comments)
Posted by: Herman van Dyk
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Approved public benefit organisations receive a tax exemption on certain types of income received by the organisation in terms of section 10(1)(cN) of the Income Tax Act.

In certain instances, persons who make donations to such organisations may qualify for a tax deduction in terms of section 18A.

SARS recently issued the following guides on public benefit organisations and deductible donations (please click to download):

Basic Guide to Income Tax for Public Benefit Organisations

Basic Guide to Tax-deductible Donations


Section 240A of the Tax Administration Act, 2011 (as amended) requires that all tax practitioners register with a recognized controlling body before 1 July 2013. It is a criminal offense to not register with both a recognized controlling body and SARS.


The Act requires that a minimum academic and practical requirments be set to register with a controlling body. Click here for the minimum requirements of SAIT.

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