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FAQ: What does not constitute a bona fide donation for purposes of section 18A?

The following examples do not constitute a bona fide donation: The donation of services rendered such as a professional person providing a voluntary service or renders his skill free of charge. An amount paid for attending a fundraising dinner, dance or charity golf day. The amount paid for the successful bid of goods auctioned to raise funds by an organisation. Memorabilia, paintings, etc, donated to be auctioned to raise funds. Amounts paid for raffle or lottery tickets. Amounts paid for school fees, entrance fees for school admittance or compulsory school levies. Value of free rent, water and electricity provided by a lessor to the lessee which is an approved PBO. Payments in respect of debt due by an entity approved in terms of section 18A. An example would be the cost of repairs to a vehicle paid on behalf of the PBO.

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