{"id":462,"date":"2020-04-07T14:27:52","date_gmt":"2020-04-07T14:27:52","guid":{"rendered":"https:\/\/agjee.co.za\/cwf\/?page_id=462"},"modified":"2020-04-21T13:57:02","modified_gmt":"2020-04-21T13:57:02","slug":"activities-that-qualify-for-18a-tax-deductions","status":"publish","type":"page","link":"https:\/\/agjee.co.za\/cwf\/activities-that-qualify-for-18a-tax-deductions\/","title":{"rendered":"Activities that qualify for 18A tax deductions"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"462\" class=\"elementor elementor-462 elementor-bc-flex-widget\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-77dfe664 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"77dfe664\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-31a4d2e3\" data-id=\"31a4d2e3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4badfe0f elementor-widget elementor-widget-heading\" data-id=\"4badfe0f\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Activities that qualify for <br>18A Tax deductions.<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c8b33cd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c8b33cd\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-6fe6154\" data-id=\"6fe6154\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5b6ea9f elementor-widget elementor-widget-spacer\" data-id=\"5b6ea9f\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7b923bb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7b923bb\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a4f682c\" data-id=\"a4f682c\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4103973 elementor-tabs-view-horizontal elementor-widget elementor-widget-tabs\" data-id=\"4103973\" data-element_type=\"widget\" data-widget_type=\"tabs.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-tabs\">\n\t\t\t<div class=\"elementor-tabs-wrapper\" role=\"tablist\" >\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-6811\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"true\" data-tab=\"1\" role=\"tab\" tabindex=\"0\" aria-controls=\"elementor-tab-content-6811\" aria-expanded=\"false\">WELFARE & HUMANITARIAN<\/div>\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-6812\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"false\" data-tab=\"2\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-6812\" aria-expanded=\"false\">EDUCATION & DEVELOPMENT<\/div>\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-6813\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"false\" data-tab=\"3\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-6813\" aria-expanded=\"false\">HEALTH CARE<\/div>\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-6814\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"false\" data-tab=\"4\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-6814\" aria-expanded=\"false\">CONSERVATION, ENVIRONMENT & ANIMAL WELFARE<\/div>\n\t\t\t\t\t\t\t\t\t<div id=\"elementor-tab-title-6815\" class=\"elementor-tab-title elementor-tab-desktop-title\" aria-selected=\"false\" data-tab=\"5\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-6815\" aria-expanded=\"false\">LAND & HOUSING<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t<div class=\"elementor-tabs-content-wrapper\" role=\"tablist\" aria-orientation=\"vertical\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"true\" data-tab=\"1\" role=\"tab\" tabindex=\"0\" aria-controls=\"elementor-tab-content-6811\" aria-expanded=\"false\">WELFARE & HUMANITARIAN<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-6811\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-6811\" tabindex=\"0\" hidden=\"false\"><p style=\"margin-top: 5.05pt; text-align: left;\"><span style=\"font-size: 14px; color: #7a7a7a; letter-spacing: -0.05pt;\">a)<\/span><span style=\"color: #7a7a7a; letter-spacing: -0.05pt;\"><span style=\"font-family: Times New Roman; font-size: xx-small;\">\u00a0<\/span><\/span><span style=\"font-size: 14px; color: #7a7a7a;\">The care or counselling of, or the provision of education programmes relating to, abandoned, abused, neglected, orphaned or homeless\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 children.<\/span><\/p><p style=\"margin-right: 5.35pt; line-height: 115%; mso-list: l0 level1 lfo1; tab-stops: 41.6pt;\"><span style=\"font-size: 14px; letter-spacing: -0.05pt;\">b)<\/span><span style=\"letter-spacing: -0.05pt;\"><span style=\"font-family: Times New Roman; font-size: xx-small;\">\u00a0<\/span><\/span><span style=\"font-size: 14px;\">The care or counselling of poor and needy persons where more than 90 per cent of those persons to whom the care or counselling are\u00a0 \u00a0 \u00a0 provided are over the age of<\/span> <span style=\"font-size: 14px;\">60.<\/span><\/p><p style=\"margin-right: 5.35pt; line-height: 115%; mso-list: l0 level1 lfo1; tab-stops: 41.6pt;\"><span style=\"font-size: 14px; letter-spacing: -0.05pt;\">c)<\/span><span style=\"letter-spacing: -0.05pt;\"><span style=\"font-family: Times New Roman; font-size: xx-small;\">\u00a0<\/span><\/span><span style=\"font-size: 14px;\">The care or counselling of, or the provision of education programmes relating to, physically or mentally abused and traumatized<\/span>\u00a0 <span style=\"font-size: 14px;\">persons.<\/span><\/p><p style=\"margin-top: 9.55pt; text-indent: -36.05pt; line-height: 115%; mso-list: l0 level1 lfo1; tab-stops: 41.55pt 41.6pt;\"><span style=\"letter-spacing: -.05pt;\"><span style=\"font: 7.0pt 'Times New Roman';\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<\/span><\/span>d) The provision of disaster relief.<\/p><p style=\"margin-top: 9.65pt; text-indent: -36.05pt; line-height: 115%; mso-list: l0 level1 lfo1; tab-stops: 41.55pt 41.6pt;\"><span style=\"letter-spacing: -.05pt;\"><span style=\"font-style: normal; font-variant: normal; font-weight: normal; font-stretch: normal; line-height: normal;\">\u00a0 \u00a0\u00a0<\/span><span style=\"font: 7.0pt 'Times New Roman';\"> \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0<\/span><\/span><!--[endif]-->e) The rescue or care of persons in distress.<\/p><p style=\"margin-top: 9.65pt; text-indent: -36.05pt; line-height: 115%; mso-list: l0 level1 lfo1; tab-stops: 41.55pt 41.6pt;\"><span style=\"letter-spacing: -.05pt;\"><span style=\"font-style: normal; font-variant: normal; font-weight: normal; font-stretch: normal; line-height: normal;\">\u00a0 \u00a0<\/span><span style=\"font: 7.0pt 'Times New Roman';\"> \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0<\/span><\/span>f) The provision of poverty relief.<\/p><p style=\"margin-top: 9.65pt; text-indent: -36.05pt; line-height: 115%; mso-list: l0 level1 lfo1; tab-stops: 41.55pt 41.6pt;\"><span style=\"font-size: 14px;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 <\/span><span style=\"font-size: 14px; letter-spacing: -0.05pt;\">g)<\/span><span style=\"letter-spacing: -0.05pt;\"><span style=\"font-family: Times New Roman; font-size: xx-small;\">\u00a0<\/span><\/span><span style=\"font-size: 14px;\">Rehabilitative care or counselling or education of prisoners, former prisoners and convicted offenders and persons awaiting trial.<\/span><\/p><p style=\"margin-top: 9.65pt; text-indent: -36.05pt; line-height: 115%; mso-list: l0 level1 lfo1; tab-stops: 41.55pt 41.6pt;\"><span style=\"font-size: 14px; letter-spacing: -0.05pt;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 h)<\/span><span style=\"letter-spacing: -0.05pt;\"><span style=\"font-family: Times New Roman; font-size: xx-small;\">\u00a0<\/span><\/span><span style=\"font-size: 14px;\">The rehabilitation, care or counselling of persons addicted to a dependence-forming substance or the provision of preventative and\u00a0 \u00a0 education programmes regarding addiction to dependence-forming substances.<\/span><\/p><p style=\"margin-top: 9.65pt; text-indent: -36.05pt; line-height: 115%; mso-list: l0 level1 lfo1; tab-stops: 41.55pt 41.6pt;\"><span style=\"font-size: 14px;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 <\/span><span style=\"font-size: 14px; letter-spacing: -0.05pt;\">i)<\/span><span style=\"letter-spacing: -0.05pt;\"><span style=\"font-family: Times New Roman; font-size: xx-small;\">\u00a0<\/span><\/span><span style=\"font-size: 14px;\">Conflict resolution, the promotion of reconciliation, mutual respect and tolerance between the various peoples of South Africa.<\/span><\/p><p style=\"margin-top: 9.7pt; text-indent: -36.05pt; line-height: 115%; mso-list: l0 level1 lfo1; tab-stops: 41.55pt 41.6pt;\"><!-- [if !supportLists]--><span style=\"letter-spacing: -.05pt;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 j)<span style=\"font-family: Times New Roman; font-size: xx-small;\">\u00a0<\/span><\/span>The promotion or advocacy of human rights and democracy.<\/p><p style=\"margin-top: 9.65pt; text-indent: -36.05pt; line-height: 115%; mso-list: l0 level1 lfo1; tab-stops: 41.55pt 41.6pt;\"><!-- [if !supportLists]--><span style=\"letter-spacing: -.05pt;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0k)<span style=\"font-family: Times New Roman; font-size: xx-small;\">\u00a0<\/span><\/span>The protection of the safety of the general public.<\/p><p style=\"margin-top: 9.65pt; text-indent: -36.05pt; line-height: 115%; mso-list: l0 level1 lfo1; tab-stops: 41.55pt 41.6pt;\"><!-- [if !supportLists]--><span style=\"letter-spacing: -.05pt;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 l)<span style=\"font-family: Times New Roman; font-size: xx-small;\">\u00a0<\/span><\/span>The promotion or protection of family stability.<\/p><p style=\"margin-top: 9.65pt; text-indent: -36.05pt; line-height: 115%; mso-list: l0 level1 lfo1; tab-stops: 41.55pt 41.6pt;\"><!-- [if !supportLists]--><span style=\"letter-spacing: -.05pt;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 m)<span style=\"font-family: Times New Roman; font-size: xx-small;\">\u00a0<\/span><\/span>The provision of legal services for poor and needy persons.<\/p><p style=\"margin-top: 9.65pt; text-indent: -36.05pt; line-height: 115%; mso-list: l0 level1 lfo1; tab-stops: 41.55pt 41.6pt;\"><span style=\"font-size: 14px;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 <\/span><span style=\"font-size: 14px; letter-spacing: -0.05pt;\">n)<span style=\"font: 7.0pt 'Times New Roman';\">\u00a0\u00a0<\/span><\/span><span style=\"font-size: 14px;\">The provision of facilities for the protection and care of children under school-going age of poor and needy parents.<\/span><\/p><p style=\"margin-top: 9.65pt; text-indent: -36.05pt; line-height: 115%; mso-list: l0 level1 lfo1; tab-stops: 41.55pt 41.6pt;\"><span style=\"font-size: 14px;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0\u00a0<\/span><span style=\"font-size: 14px; letter-spacing: -0.05pt;\">o)<\/span><span style=\"letter-spacing: -0.05pt;\"><span style=\"font-family: Times New Roman; font-size: xx-small;\">\u00a0<\/span><\/span><span style=\"font-size: 14px;\">The promotion or protection of the rights and interests of, and the care of, asylum seekers and refugees.<\/span><\/p><p style=\"margin-top: 8.4pt; text-indent: -36.05pt; mso-list: l0 level1 lfo1; tab-stops: 41.55pt 41.6pt;\"><!-- [if !supportLists]--><span style=\"letter-spacing: -.05pt;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 p)<span style=\"font-family: Times New Roman; font-size: xx-small;\">\u00a0<\/span><\/span>Community development for poor and needy persons and anti-poverty initiatives, including \u2013<\/p><p style=\"margin-top: 8.4pt; text-indent: -36.05pt; mso-list: l0 level1 lfo1; tab-stops: 41.55pt 41.6pt;\"><span style=\"font-size: 14px;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 i)<\/span><span style=\"font-family: Times New Roman; font-size: xx-small;\">\u00a0<\/span><span style=\"font-size: 14px;\">the promotion of community-based projects relating to self-help, empowerment, capacity building, skills development or anti-poverty;<\/span><\/p><p style=\"mso-list: l0 level2 lfo1; tab-stops: 77.6pt; margin: 8.5pt 5.25pt .0001pt 77.55pt;\"><!-- [if !supportLists]-->ii)the provision of training, support or assistance to community-based projects contemplated in item (i); or<\/p><p style=\"mso-list: l0 level2 lfo1; tab-stops: 77.6pt; margin: 8.5pt 5.25pt .0001pt 77.55pt;\"><!-- [if !supportLists]-->iii) the provision of training, support or assistance to emerging micro enterprises to improve capacity to start and manage businesses, which may include the granting of loans on such conditions as may be prescribed by the Minister by way of regulation.<\/p><p style=\"margin-top: 6.0pt; text-indent: -36.05pt; line-height: 115%; mso-list: l0 level1 lfo1; tab-stops: 41.6pt;\"><!-- [if !supportLists]--><span style=\"letter-spacing: -.05pt;\">\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0q)<span style=\"font-family: Times New Roman; font-size: xx-small;\">\u00a0<\/span><\/span><span style=\"font-family: Roboto, sans-serif; font-size: 14px; font-style: normal; font-variant-ligatures: normal; font-variant-caps: normal; font-weight: 400;\">The promotion of access to media and a free press<\/span><!--[endif]--><!-- [if gte vml 1]><v:shapetype id=\"_x0000_t202\" coordsize=\"21600,21600\" o:spt=\"202\" path=\"m,l,21600r21600,l21600,xe\"><br \/> <v:stroke joinstyle=\"miter\"><\/v:stroke><br \/> <v:path gradientshapeok=\"t\" o:connecttype=\"rect\"><\/v:path><br \/><\/v:shapetype><v:shape id=\"_x0000_s1026\" type=\"#_x0000_t202\" style='position:absolute; left:0;text-align:left;margin-left:309.75pt;margin-top:25.75pt;width:6pt; height:13.3pt;text-indent:0;z-index:-251658752; mso-position-horizontal-relative:page' filled=\"f\" stroked=\"f\"><br \/> <v:textbox inset=\"0,0,0,0\"><\/v:textbox><br \/> <w:wrap anchorx=\"page\"><\/w:wrap><br \/><\/v:shape><![endif]--><!-- [if !vml]--><\/p><\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"false\" data-tab=\"2\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-6812\" aria-expanded=\"false\">EDUCATION & DEVELOPMENT<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-6812\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-6812\" tabindex=\"0\" hidden=\"hidden\"><p>a) The provision of education by a \u201cschool\u201d as defined in the South African Schools Act, 1996, (Act No. 84 of 1996).<\/p><p>\u00a0<\/p><p>b) The provision of &#8220;higher education&#8221; by a &#8220;higher education institution&#8221; as defined in terms of the Higher Education Act, 1997.<\/p><p>\u00a0<\/p><p>c) &#8220;Adult education and training&#8221;, as defined in the Adult Education and Training Act, 2000,\u00a0 (Act No. 52 of 2000), including literacy and\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 numeracy education.<\/p><p>\u00a0<\/p><p>d)\u00a0 &#8220;Continuing education and training&#8221; provided by a &#8220;public college&#8221; or \u201cprivate college\u201d as defined in the Continuing Further Education\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 and Training Colleges Act, 2006 (Act No. 16 of 2006), which is registered in terms of that Act.<\/p><p>\u00a0<\/p><p>e) Training for unemployed persons with the purpose of enabling them to obtain employment.<\/p><p>\u00a0<\/p><p>f) The training or education of persons with a severe physical or mental disability.<\/p><p>\u00a0<\/p><p>g) The provision of bridging courses to enable educationally disadvantaged persons to enter a higher education institution as envisaged\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 in subparagraph (b).<\/p><p>\u00a0<\/p><p>h) The provision of educare or early childhood development services for pre-school children.<\/p><p>\u00a0<\/p><p>i) The provision of school buildings or equipment for public schools and educational institutions engaged in public benefit activities\u00a0 \u00a0 contemplated in subparagraphs (a) to (h).<\/p><p>\u00a0<\/p><p>j) Programmes addressing needs in education provision, learning, teaching, training, curriculum support, governance, whole school\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 development, safety and security at schools, pre-schools or educational institutions as envisaged in subparagraphs (a) to (b).<\/p><p>\u00a0<\/p><p>k) Educational enrichment, academic support, supplementary\u00a0 tuition\u00a0 or\u00a0 outreach programmes for the poor and needy.<\/p><p>\u00a0<\/p><p>l) Training of persons employed in the national, provincial and local spheres of government, for purposes of capacity building in those\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 spheres of government.<\/p><p>m)\u00a0 Career guidance and counselling services provided to persons for purposes of attending any school or higher education institution as\u00a0 \u00a0 \u00a0 \u00a0 envisaged in subparagraphs (a) and (b).<\/p><p>n) The provision of hostel accommodation to students of a public benefit organisation contemplated in section 30 or an institution,\u00a0 \u00a0 \u00a0 \u00a0 \u00a0board or body contemplated in section 10(1)(cA)(i), carrying on activities envisaged in subparagraphs (a) to (g).<\/p><p>o) The provision of scholarships, bursaries, awards and loans for study, research and teaching on such conditions as may be prescribed by the Minister by way of regulation in the Gazette.<\/p><p>p) The provision or promotion of educational programmes with respect to financial services and products, carried on under the auspices\u00a0 \u00a0 \u00a0 \u00a0 of a public entity listed under Schedule 3A of the Public Finance Management Act, 1999 (Act No. 1 of 1999).<\/p><p>\u00a0<\/p><\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"false\" data-tab=\"3\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-6813\" aria-expanded=\"false\">HEALTH CARE<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-6813\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-6813\" tabindex=\"0\" hidden=\"hidden\"><p>a) The provision of health care services to poor and needy persons.<\/p><p>b) The care or counselling of terminally ill persons or persons with a severe physical or mental disability, and the counselling of their\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0families in this regard.<\/p><p>c) The prevention of HIV infection, the provision of preventative and education programmes relating to HIV\/AIDS.<\/p><p>d) The care, counselling or treatment of persons afflicted with HIV\/AIDS, including the care or counselling of their families and\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 dependants in this regard.<\/p><p>e) The provision of blood transfusion, organ donor or similar services.<\/p><p>\u00a0<\/p><p>f) The provision of primary health care education, sex education or family planning.\u00a0<\/p><\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"false\" data-tab=\"4\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-6814\" aria-expanded=\"false\">CONSERVATION, ENVIRONMENT & ANIMAL WELFARE<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-6814\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-6814\" tabindex=\"0\" hidden=\"hidden\"><p>a) Engaging in the conservation, rehabilitation or protection of the natural environment, including flora, fauna or the biosphere.<\/p><p>b) The care of animals, including the rehabilitation, or prevention of the ill-treatment of animals.<\/p><p>c) The promotion of, and education and training programmes relating to, environmental awareness, greening, clean-up or sustainable\u00a0 \u00a0 \u00a0 development projects.<\/p><p>d) The establishment and management of a transfrontier area, involving two or more countries, which \u2013<\/p><p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 i) is or will fall under a unified or co-ordinated system of management without compromising national sovereignty; and<\/p><p>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 ii) has been established with the explicit purpose of supporting the conservation of biological diversity, job creation, free movement of\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0animals and tourists across the international boundaries within the peace park, and the building of peace and understanding\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0between the nations concerned.<\/p><\/div>\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-tab-title elementor-tab-mobile-title\" aria-selected=\"false\" data-tab=\"5\" role=\"tab\" tabindex=\"-1\" aria-controls=\"elementor-tab-content-6815\" aria-expanded=\"false\">LAND & HOUSING<\/div>\n\t\t\t\t\t<div id=\"elementor-tab-content-6815\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"tabpanel\" aria-labelledby=\"elementor-tab-title-6815\" tabindex=\"0\" hidden=\"hidden\"><p>a) The development, construction, upgrading, conversion or procurement of housing units for the benefit of persons whose monthly\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 household income is equal to or less than R 15 000 or any greater amount determined by the Minister of Finance by notice in the\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Gazette after consultation with the Minister of Housing.<\/p><p>b) The development, servicing, upgrading or procurement of stands or the provision of building materials, for purposes of the activities\u00a0 contemplated in subparagraph (a).<\/p><p>c)\u00a0 Building and equipping of clinics or cr\u00e8ches for the benefit of the poor and needy.<\/p><p>d) The protection, enforcement or improvement of the rights of poor and needy tenants, labour tenants or occupiers, to use or occupy\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 land or housing.<\/p><p>e) The promotion, facilitation and support of access to land and use of land, housing and infrastructural development for promoting\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 official land reform programmes.\u00a0\u00a0<\/p><\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5fb446d elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5fb446d\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-0ed38a7\" data-id=\"0ed38a7\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6a73033 elementor-widget elementor-widget-spacer\" data-id=\"6a73033\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Activities that qualify for 18A Tax deductions. WELFARE &#038; HUMANITARIAN EDUCATION &#038; DEVELOPMENT HEALTH CARE CONSERVATION, ENVIRONMENT &#038; ANIMAL WELFARE LAND &#038; HOUSING WELFARE &#038; HUMANITARIAN a)\u00a0The care or counselling of, or the provision of education programmes relating to, abandoned, abused, neglected, orphaned or homeless\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 children. b)\u00a0The care or counselling [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"ocean_post_layout":"full-screen","ocean_both_sidebars_style":"","ocean_both_sidebars_content_width":0,"ocean_both_sidebars_sidebars_width":0,"ocean_sidebar":"0","ocean_second_sidebar":"0","ocean_disable_margins":"enable","ocean_add_body_class":"","ocean_shortcode_before_top_bar":"","ocean_shortcode_after_top_bar":"","ocean_shortcode_before_header":"","ocean_shortcode_after_header":"","ocean_has_shortcode":"","ocean_shortcode_after_title":"","ocean_shortcode_before_footer_widgets":"","ocean_shortcode_after_footer_widgets":"","ocean_shortcode_before_footer_bottom":"","ocean_shortcode_after_footer_bottom":"","ocean_display_top_bar":"default","ocean_display_header":"default","ocean_header_style":"","ocean_center_header_left_menu":"0","ocean_custom_header_template":"0","ocean_custom_logo":0,"ocean_custom_retina_logo":0,"ocean_custom_logo_max_width":0,"ocean_custom_logo_tablet_max_width":0,"ocean_custom_logo_mobile_max_width":0,"ocean_custom_logo_max_height":0,"ocean_custom_logo_tablet_max_height":0,"ocean_custom_logo_mobile_max_height":0,"ocean_header_custom_menu":"","ocean_menu_typo_font_family":"0","ocean_menu_typo_font_subset":"","ocean_menu_typo_font_size":0,"ocean_menu_typo_font_size_tablet":0,"ocean_menu_typo_font_size_mobile":0,"ocean_menu_typo_font_size_unit":"px","ocean_menu_typo_font_weight":"","ocean_menu_typo_font_weight_tablet":"","ocean_menu_typo_font_weight_mobile":"","ocean_menu_typo_transform":"","ocean_menu_typo_transform_tablet":"","ocean_menu_typo_transform_mobile":"","ocean_menu_typo_line_height":0,"ocean_menu_typo_line_height_tablet":0,"ocean_menu_typo_line_height_mobile":0,"ocean_menu_typo_line_height_unit":"","ocean_menu_typo_spacing":0,"ocean_menu_typo_spacing_tablet":0,"ocean_menu_typo_spacing_mobile":0,"ocean_menu_typo_spacing_unit":"","ocean_menu_link_color":"","ocean_menu_link_color_hover":"","ocean_menu_link_color_active":"","ocean_menu_link_background":"","ocean_menu_link_hover_background":"","ocean_menu_link_active_background":"","ocean_menu_social_links_bg":"","ocean_menu_social_hover_links_bg":"","ocean_menu_social_links_color":"","ocean_menu_social_hover_links_color":"","ocean_disable_title":"on","ocean_disable_heading":"default","ocean_post_title":"","ocean_post_subheading":"","ocean_post_title_style":"","ocean_post_title_background_color":"","ocean_post_title_background":0,"ocean_post_title_bg_image_position":"","ocean_post_title_bg_image_attachment":"","ocean_post_title_bg_image_repeat":"","ocean_post_title_bg_image_size":"","ocean_post_title_height":0,"ocean_post_title_bg_overlay":0.5,"ocean_post_title_bg_overlay_color":"","ocean_disable_breadcrumbs":"default","ocean_breadcrumbs_color":"","ocean_breadcrumbs_separator_color":"","ocean_breadcrumbs_links_color":"","ocean_breadcrumbs_links_hover_color":"","ocean_display_footer_widgets":"default","ocean_display_footer_bottom":"default","ocean_custom_footer_template":"0","footnotes":""},"_links":{"self":[{"href":"https:\/\/agjee.co.za\/cwf\/wp-json\/wp\/v2\/pages\/462"}],"collection":[{"href":"https:\/\/agjee.co.za\/cwf\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/agjee.co.za\/cwf\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/agjee.co.za\/cwf\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/agjee.co.za\/cwf\/wp-json\/wp\/v2\/comments?post=462"}],"version-history":[{"count":19,"href":"https:\/\/agjee.co.za\/cwf\/wp-json\/wp\/v2\/pages\/462\/revisions"}],"predecessor-version":[{"id":570,"href":"https:\/\/agjee.co.za\/cwf\/wp-json\/wp\/v2\/pages\/462\/revisions\/570"}],"wp:attachment":[{"href":"https:\/\/agjee.co.za\/cwf\/wp-json\/wp\/v2\/media?parent=462"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}