Important Notice:

The written undertaking form EI 2 must be completed, duly dated and signed by three (3) unconnected persons accepting fiduciary responsibility for the organisation.

Recently established organisations which have no Annual Financial Statements (AFS) available must make a declaration to that effect on Part I of the application for exemption from income tax form EI 1.  An income and expenditure statement for the relevant period in existence must however be attached to your application to enable the Tax Exemption Unit to ascertain the source of funds and how the income will generally be applied.

Organisations established with the principal purpose of providing scholarships, bursaries and awards for study, research and teaching, must in addition to the above-mentioned required supporting documentation for section 18A purposes also complete an EI 3 Written Undertaking.
Public and independent (private) schools, higher education institutions, adult basic education and training (ABET) institutions, further education and training (FET) institutions as contemplated in paragraphs 4(a) to 4(d) in Part G of the

EI 1 must attach a copy of the relevant certificate of registration issued by the relevant Education Authority.

Educational organisations as described above as well as churches are encouraged to take advantage of Group Registration procedures which make it possible for the organisations to submit only one application and one set of consolidated financial statements to Tax Exemption Unit on behalf of all their affiliations or branches.

1. A “Drop Box” facility is available at the TEU office and all hand deliveries must be deposited in the “Drop Box” provided. No date stamping of covering letters to acknowledge receipt will therefore be provided by the TEU.
   
2. All applications received by the TEU with the relevant information and required supporting documentation will be issued with a computer generated acknowledgment of receipt (EI 153 (e) or EI 153(a)) within 4 weeks from date of submission.

List of organisations approved in section 18A of the Act

This list is published in terms of the provisions of section 4(c)(ii) of the Income Tax Act (the Act) and only contains the particulars of organisations which have been formally approved by the Commissioner for the South African Revenue Service (SARS) for the purposes of section 18A of the Act as from 15 July 2001, the date on which the new provisions regulating the tax deductibility of donations came into operation. 
This list will be updated periodically.

 List of organisations approved in terms of section 18A of the Act - retracted until further notice

 

Important Notice:Mutual Agreement between SARS and the Heads of Education Department Committee (HEDCOM)

It should be noted that as a result of a mutual agreement between SARS and the Heads of Education Department Committee (HEDCOM), each provincial Department of Education will submit a group registration for section 18A approval on behalf of all registered public schools within that particular province. The name of the relevant Department of Education will therefore appear on the list and not each individual registered public school included in the group registration.

Should you wish to enquire whether a registered public school was included in the group registration such enquiries must be directed to the relevant Department of Education.