The answer to this query is based on legislation
the R100 000 exemption on donations for individuals (Sec56(2)(b)) include any
donations made to a Sec18A Institution.
to PBO’s are exempt from donations tax in terms of s 56(1)(h): "by or to
any person (including any sphere of government) referred to in section
10 (1) (a), (cA), (cE), (cN), (cO), (d) or (e).S 18A receipts may be issued to Public Benefit Organisations
(ss 10(1)(cN) and 10(1)(cA) institutions).
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.