top of page


“It’s not how much we give, but how much love we put into giving.” – Mother Teresa

Donating normally originates from a place of wanting to make a difference or a positive impact. There are so many charities / establishments, both locally and internationally, who are doing such amazing work covering a diverse range of areas.

“The smallest act of kindness is worth more than the grandest intention.” – Oscar Wilde

When contributing towards a cause of your choice, remember to take the tax benefit of Section 18A donations into consideration.

Section 18A of the Income Tax Act, allows a deduction, subject to a 10% limit of taxable income of the sum of bona fide donations of cash or property in kind made by a taxpayer, during the year of assessment. In terms of the taxpayer wishing to claim the deduction, a claim for a deduction in respect of any donation shall not be allowed unless supported by a receipt issued by the donee. It is therefore very important to ensure that the charity / establishment of choice is in fact registered to issue section 18A receipts.

In terms of tax planning, a bona fide donation can be used to successfully reduce the taxpayer’s taxable income figure for the year of assessment and overall reduce the tax liability due to SARS.

The SGN Konsult Team.


bottom of page