Information for South African Donors
Tax Deductibility of Donations
The James Christopher Foundation is in the process of becoming a registered Public Benefit Organisation (PBO). Until this registration is granted by SARS, donations made to the Foundation are not deductible for tax purposes.
South African taxpayers may deduct donations made to registered PBOs from their taxable income up to a maximum of 10% of their pre-donation taxable income. Any excess may be carried forward to the following year of assessment for deduction.
In order to be eligible for this deduction, you must request a section 18A receipt for your donation, and retain this for your records.
Donations to a PBO are exempt from donations tax.
In the event that the tax deductibility of your donation is an important factor in your decision to donate, we recommend you consult your tax advisor or accountant before donating.