Activities that do not qualify for
18A Tax deductions.
(a ) The promotion or practice of religion which encompasses acts of worship, witness,
teaching and community service based on a belief in a deity.
(b ) The promotion and/or practice of a belief.
(c ) The promotion of, or engaging in, philosophical activities.
(a ) The advancement, promotion or preservation of the arts, culture or customs.
(b ) The promotion, establishment, protection, preservation or maintenance of areas, collections or buildings of historical or cultural interest, national monuments, national heritage sites, museums, including art galleries, archives and libraries.
(c ) The provision of youth leadership or development programmes.
(a ) Research including agricultural, economic, educational, industrial, medical, political, social, scientific and technological research.
(b ) The protection and promotion of consumer rights and the improvement of control and quality with regard to products or services.
The administration, development, co- ordination or promotion of sport or recreation in which the participants take part on a non-professional basis as a pastime.