What is a public benefit organisation?

Any amounts that are donated to tax exempt public benefit organisations that have been approved by SARS may be claimed as a tax deduction from SARS.

In order to claim the deduction, you would require a receipt (known as a section 18A receipt) to be issued by the organisation to which you made the donation.

Your donations that may be claimed in a particular year of assessment are limited to 10% of your total taxable income for the year of assessment. If you donate more than that amount, it may not be claimed as a deduction in a particular year of assessment but may be claimed in the following year.

You can find the list of approved public benefit organisations on the SARS website here: https://www.sars.gov.za/businesses-and-employers/tax-exempt-organisations/approved-section18a-pbos/

If the organisation is not listed, you can also email the SARS Tax Exemption Unit at teu@sars.gov.za, to find out whether donations to a particular organisation will be tax exempt.

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