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DRAFT PUBLIC BENEFIT ACTIVITIES LIST
The following two lists were published for public comment by the South African Revenue Service on 17 January 2001. The first list will ultimately determine an organisation's eligibility to be recognised as a "public benefit organisation" and to be exempt from income tax. Donations to such organisations will be deductible on the donor's income tax form if given exclusively to support activites that appear on the second list. These documents are available in Acrobat (.pdf) format from the SARS web site.
ANNEX A: Income Tax Exemption
1. Welfare and Humanitarian
- The care, treatment or rehabilitation of the sick, disabled or those otherwise
physically or
mentally challenged;
- The care or welfare of abandoned, abused or orphaned children in a home;
- The caring of destitute aged persons;
- Disaster or poverty relief without the expectation of anything in return;
- The provision of basic human necessities to the poor;
- The care and welfare of abused persons.
- The prevention of HIV infection or the providing of care (including counseling and
distribution of educational material in this regard) to those whose livelihoods
have been impoverished by AIDS;
- Conflict resolution, the promotion or protection of civil or human rights, or the
promotion of peace or justice, in an impartial and unbiased manner;
- The promotion of reconciliation, mutual respect and toleration between the various
peoples of South Africa;
- Primary health care education;
- Blood transfusion services;
- Provision of nursing care for the terminally and critically ill;
- The provision of professional services (including, but not limited to legal and health
services) for the benefit of indigent or disadvantaged persons, either free of charge, or at an
affordable charge representing less than cost or market tariffs;
- The upliftment of indigent or disadvantaged persons or communities excluding the
granting of loans or other assistance for business purposes;
- The promotion of the protection and safety of the general public;
- The provision of residential care for aged persons, being persons over the age of 60,
in a home where at least one meal a day and nursing services are provided;
- The lending of support and giving of advice to persons, or their respective families,
suffering from physical or mental illnesses;
- The promotion, protection or stability of family or marital life;
- Rehabilitation of prisoners;
- The prevention, rehabilitation and care of persons suffering from an addiction to a
dependence-producing substance;
- Building and equipping of clinics and community halls for the benefit of indigent
and disadvantaged persons or communities;
2. Housing
- Promoting of access to land, housing or infrastructural development for the benefit
of indigent or disadvantaged persons or communities;
- The development, construction, upgrading or conversion of housing units (or the
procurement thereof in order to let or sell such units on a regular basis), for the benefit of
indigent and disadvantaged persons; being part of a community, the average income of the
majority of the adult members not exceeding R2000 per month.
- The development, servicing or upgrading of stands for purposes of the activity
contemplated in (b) above;
3. Education
- Pre-primary school education providing an approved educare program; excluding
entities the sole purpose of which is the provision of day care facilities;
- The provision of education by a school which enrolls learners in one or more grades
from grade 0 to grade 12;
- The provision of tertiary education at a Technical College, Technikon or University
or such similar tertiary educational institution providing any formal course of
study or training at which a recognised tertiary qualification is obtained;
- Basic adult education, including literacy and numeracy education
- Training for unemployed, disadvantaged or indigent persons to enable them to obtain
employment;
- The provision of bridging classes to enable a person to enter a tertiary educational
institution as envisaged in 3(c) above;
- Career guidance and counseling services provided to persons attending educational
institutions as envisaged in 3(b) and (c) above;
- Building and equipping of schools and classrooms (for utilization by approved
Public Benefit Organisations conducting approved educational activities) for the benefit of
indigent and disadvantaged persons or communities;
4. Religion
The promotion and/or practice of religion which encompasses acts of worship, witness
and community service based on a belief in a deity and a recognised creed.
5. Cultural
- The promotion of or engaging in the arts, including art, drama, dance, music and
literature;
- The promotion of the culture and custom of various languages and ethnic
groups;
- The promotion, and engaging in philosophical activities;
- The establishment and maintenance of museums, including art galleries and libraries.
- The protection and preservation of national monuments, areas of historical interest,
and national heritage sites;
- The provision of youth leadership programs, including adventure camps aimed at
improving self confidence, group dynamics, leadership and communication;
- The organising and hosting of national or international cultural events;
6. Conservation, environment and animal welfare
- The conservation, rehabilitation or protection of the natural environment, including
flora, fauna or the biosphere;
- The prevention of the ill treatment of animals, including the care of animals.
7. Research
Scientific, technological, industrial, medical and agricultural research;
8. Sport
- Amateur sport or recreation carried on as a pastime without compensation;
- The co-ordination, development and administration of a specific sporting code, as
envisaged in (a) above;
- The organising and hosting of national or international sporting events.
ANNEX B: Deductibility of donations
- The care or welfare of abandoned, abused or orphaned children in a home;
- The caring of destitute aged persons;
- The prevention of HIV infection or the providing of care (including counseling and
distribution of educational material in this regard) to those whose livelihoods
have been impoverished by AIDS;
- Pre-primary school education providing an approved educare program; excluding
entities the sole purpose of which is the provision of day care facilities;
- The provision of education by a school which enrolls learners in one or more grades
from grade 0 to grade 12;
- The provision of tertiary education at a Technical College, Technikon or University
or such similar tertiary educational institution providing any formal course of
study or training at which a recognised tertiary qualification is obtained;
- Basic adult education, including literacy and numeracy education
- Training for unemployed, disadvantaged or indigent persons to enable them to obtain
employment;
- The provision of bridging classes to enable a person to enter a tertiary educational
institution as envisaged in 3(c) above;
- Building and equipping of schools and classrooms (for utilization by approved
Public Benefit Organisations conducting approved educational activities) for the benefit of
indigent and disadvantaged persons or communities;

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