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Income Tax Act, 1962 (Act 58 of 1962)

Determination of Public Benefit Activities for Purposes of Section 18A of the Income Tax Act, 1962



(Section 18A)


1) Welfare and Humanitarian
a) The care or counseling of abandoned, abused, neglected, orphaned or homeless children.
b) The care or counseling of indigent persons over the age of 60.


2) Health Care
a) The prevention of HIV infection or the distribution of information relating to HIV and AIDS.
b) The care or counseling of persons afflicted with AIDS/HIV, including the counseling of their families in this regard.


3) Education and Development
a) The provision of education by a "school" as defined in the South African Schools Act, 1996, (Act No. 84 of 1996).
b) The provision of "higher education" by a "higher education institution" as defined in terms of the Higher Education Act, 1997, (Act No. 101 of 1997).
c) "Adult basic education and training", as defined in the Adult Basic Education and Training Act, 2000, (Act No. 52 of 2000), including literacy and numeracy education.
d) "Further education and training" provided by a "public further education and training institution" as defined in the Further Education and Training Act 1998, (Act No. 98 of 1998).
e) Training for unemployed persons with the purpose of enabling them to obtain employment.
f) The training or education of persons with a permanent physical or mental impairment.
g) The provision of bridging courses to enable indigent persons to enter a higher education institution as envisaged in subparagraph (b).