n Farmer’s Weekly - Is tithing tax deductible? : TAX advice

Volume 2016, Issue 16016
  • ISSN : 0041-848X



According to Section 18A of the Income Tax Act, a tax deduction is allowed for a donation to a public benefit organisation (PBO) that meets certain criteria, as long as the donation is limited to 10% of the taxable income, excluding certain types of income per Section 18A(1)(c)(B). A PBO, as defined in Section 30, must be a non-profit company under the Company's Act, a trust or an association of persons. Its main aim must be the carrying out of one or more public benefit activities, where the activities are undertaken with philanthropic or altruistic intent and do not benefit (directly or indirectly) the financial self-interest or any fiduciary (director or trustee) or employee, otherwise than by the provision of reasonable remuneration.

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