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Income Tax Act, 1962 (Act No. 58 of 1962)

Schedules

Ninth Schedule : Public Benefit Activities (Section 30)

Part II : Welfare and Humanitarian

 

1.        Welfare and Humanitarian

 

(a) The care or counseling of, or the provision of education programmes relating to, abandoned, abused, neglected, orphaned or homeless children.
(b) The care or counseling of poor and needy persons where more than 90 per cent of those persons to whom the care or counseling are provided are over the age of 60.
(c) The care or counseling of, or the provision of education programmes relating to, physically or mentally abused and traumatised persons.

[Paragraph 1(c) of Part II of the Ninth Schedule inserted by section 127 of  the Revenue Laws Amendment Act, 2003 (Act No. 45 of 2003)]

(d) The provision of disaster relief.

[Paragraph 1(d) of Part II of the Ninth Schedule inserted by section 127 of  the Revenue Laws Amendment Act, 2003 (Act No. 45 of 2003)]

(e) The rescue or care of persons in distress.

[Paragraph 1(e) of Part II of the Ninth Schedule inserted by section 127 of  the Revenue Laws Amendment Act, 2003 (Act No. 45 of 2003)]

(f) The provision of poverty relief.

[Paragraph 1(f) of Part II of the Ninth Schedule inserted by section 127 of  the Revenue Laws Amendment Act, 2003 (Act No. 45 of 2003)]

(g) Rehabilitative care or counseling or education of prisoners, former prisoners and convicted offenders and persons awaiting trial.

[Paragraph 1(g) of Part II of the Ninth Schedule inserted by section 127 of  the Revenue Laws Amendment Act, 2003 (Act No. 45 of 2003)]

(h) The rehabilitation, care or counseling of persons addicted to a dependence-forming substance or the provision of preventative and education programmes regarding addiction to dependence-forming substances.

[Paragraph 1(h) of Part II of the Ninth Schedule inserted by section 127 of  the Revenue Laws Amendment Act, 2003 (Act No. 45 of 2003)]

(i) Conflict resolution, the promotion of reconciliation, mutual respect and tolerance between the various peoples of South Africa.

[Paragraph 1(i) of Part II of the Ninth Schedule inserted by section 127 of  the Revenue Laws Amendment Act, 2003 (Act No. 45 of 2003)]

(j) The promotion or advocacy of human rights and democracy.

[Paragraph 1(j) of Part II of the Ninth Schedule inserted by section 127 of  the Revenue Laws Amendment Act, 2003 (Act No. 45 of 2003)]

(k) The protection of the safety of the general public.

[Paragraph 1(k) of Part II of the Ninth Schedule inserted by section 127 of  the Revenue Laws Amendment Act, 2003 (Act No. 45 of 2003)]

(l) The promotion or protection of family stability.

[Paragraph 1(l) of Part II of the Ninth Schedule inserted by section 127 of  the Revenue Laws Amendment Act, 2003 (Act No. 45 of 2003)]

(m) The provision of legal services for poor and needy persons.

[Paragraph 1(m) of Part II of the Ninth Schedule inserted by section 127 of  the Revenue Laws Amendment Act, 2003 (Act No. 45 of 2003)]

(n) The provision of facilities for the protection and care of children under school-going age of poor and needy parents.

[Paragraph 1(n) of Part II of the Ninth Schedule inserted by section 127 of  the Revenue Laws Amendment Act, 2003 (Act No. 45 of 2003)]

(o) The promotion or protection of the rights and interests of, and the care of, asylum seekers and refugees.

[Paragraph 1(o) of Part II of the Ninth Schedule inserted by section 127 of  the Revenue Laws Amendment Act, 2003 (Act No. 45 of 2003)]

(p) Community development for poor and needy persons and anti-poverty initiatives, including—
(i) the promotion of community-based projects relating to self-help, empowerment, capacity building, skills development or anti-poverty;
(ii) the provision of training, support or assistance to community-based projects contemplated in item (i); or
(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.

[Paragraph 1(p) of Part II of the Ninth Schedule inserted by section 127 of  the Revenue Laws Amendment Act, 2003 (Act No. 45 of 2003)]

(q) The promotion of access to media and a free press.

[Paragraph 1(q) of Part II of the Ninth Schedule inserted by section 127 of  the Revenue Laws Amendment Act, 2003 (Act No. 45 of 2003)]

 

2.        Health Care

 

(a) The provision of health care services to poor and needy persons.
(b) The care or counseling of terminally ill persons or persons with a severe physical or mental disability, and the counseling of their families in this regard.
(c) The prevention of HIV infection, the provision of preventative and education programmes relating to HIV/AIDS.
(d) The care, counseling or treatment of persons afflicted with HIV/AIDS, including the care or counseling of their families and dependants in this regard.
(e) The provision of blood transfusion, organ donor or similar services.

[Paragraph 2(e) of Part II of the Ninth Schedule inserted by section 128 of  the Revenue Laws Amendment Act, 2003 (Act No. 45 of 2003)]

(f) The provision of primary health care education, sex education or family planning.

[Paragraph 2(f) of Part II of the Ninth Schedule inserted by section 128 of  the Revenue Laws Amendment Act, 2003 (Act No. 45 of 2003)]

 

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 college" or "private college" as defined in the Further Education and Training Colleges Act, 2006 (Act No. 16 of 2006),which is registered in terms of that Act.

[Paragraph 3(d) of Part II of the Ninth Schedule substituted by section 64 of the Taxation Laws Amendment Act, 2008 (Act No. 3 of 2008)]

(e) Training for unemployed persons with the purpose of enabling them to obtain employment.
(f) The training or education of persons with a severe physical or mental disability.
(g) The provision of bridging courses to enable educationally disadvantaged persons to enter a higher education institution as envisaged in subparagraph (b).
(h) The provision of educare or early childhood development services for pre-school children.
(i) The provision of school buildings or equipment for public schools and educational institutions engaged in public benefit activities contemplated in subparagraphs (a) to (h).
(j) Programmes addressing needs in education provision, learning, teaching, training, curriculum support, governance, whole school development, safety and security at schools, pre-schools or educational institutions as envisaged in subparagraphs (a) to (h).
(k) Educational enrichment, academic support, supplementary tuition or outreach programmes for the poor and needy.
(l) Training of persons employed in the national, provincial and local spheres of government, for purposes of capacity building in those spheres of government.

[Paragraph 3(l) of Part II of the Ninth Schedule inserted by section 129 of  the Revenue Laws Amendment Act, 2003 (Act No. 45 of 2003)]

(m) Career guidance and counseling services provided to persons attending any school or higher education institution as envisaged in subparagraphs (a) and (b).

[Paragraph 3(m) of Part II of the Ninth Schedule substituted by section 84 of the Revenue Laws Amendment Act, 2005 (Act No. 31 of 2005]

(n) The provision of hostel accommodation to students of a public benefit organisation contemplated in section 30 or an institution, board or body contemplated in section 10(1)(cA)(i), carrying on activities envisaged in subparagraphs (a) to (g).

[Paragraph 3(n) of Part II of the Ninth Schedule inserted by section 129 of  the Revenue Laws Amendment Act, 2003 (Act No. 45 of 2003)]

(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.

[Paragraph 3(o) of Part II of the Ninth Schedule substituted by section 89 of the Revenue Laws Amendment Act, 2008 (Act No. 60 of 2008)]

(p) The provision or promotion of educational programmes with respect to financial services and products, carried on under the auspices of a public entity listed under Schedule 3A of the Public Finance Management Act.

[Paragraph 3(p) of the Ninth Schedule substituted substituted by section 153 of the Taxation Laws Amendment Act, 2013 (Act No. 31 of 2013]

 

4.        Conservation, Environment and Animal Welfare

 

(a) Engaging in the conservation, rehabilitation or protection of the natural environment, including flora, fauna or the biosphere.
(b) The care of animals, including the rehabilitation or prevention of the ill-treatment of animals.
(c) The promotion of, and education and training programmes relating to, environmental awareness, greening, clean-up or sustainable development projects.
(d) The establishment and management of a transfrontier area, involving two or more countries, which—
(i) is or will fall under a unified or coordinated system of management without compromising national sovereignty; and

[Paragraph 4(d)(i) of Part II of the Ninth Schedule substituted by section 69(1) of the Taxation Laws Amendment Act, 2007 (Act No. 8 of 2007)]

(ii) has been established with the explicit purpose of supporting the conservation of biological diversity, job creation, free movement of animals and tourists across the international boundaries of the peace park, and the building of peace and understanding between the nations concerned.

[Paragraph 4(d)(ii) of Part II of the Ninth Schedule substituted by section 61 of the Revenue Laws Amendment Act, 2006 (Act No. 20 of 2006)]

 

5.        Land and Housing

 

(a) The development, construction, upgrading, conversion or procurement of housing units for the benefit of persons whose monthly household income is equal to or less than R15 000 or any greater amount determined by the Minister of Finance by notice in the Gazette after consultation with the Minister of Housing.

[Paragraph 5(a) of the Part II of the Ninth Schedule substituted by section 13(1) of the Rates and Monetary Amounts and Amendment of Revenue Laws Act, 2012 (Act No. 13 of 2012) - deemed to have come into operation on 1 March 2012]

(b) The development, servicing, upgrading or procurement of stands, or the provision of building materials, for purposes of the activities contemplated in subparagraph (a).
(c) Building and equipping of clinics or crèches for the benefit of the poor and needy.
(d) The protection, enforcement or improvement of the rights of poor and needy tenants, labour tenants or occupiers, to use or occupy land or housing.
(e) The promotion, facilitation and support of access to land and use of land, housing and infrastructural development for promoting official land reform programmes.

[Paragraph 5 of Part II of the Ninth Schedule inserted by section 130 of  the Revenue Laws Amendment Act, 2003 (Act No. 45 of 2003)]