The DUAI Foundation Trust is a registered Non-Profit Organisation (NPO no.: 144-094 NPO) and Public Benefit Organisation (PBO no.: 930057296), and is Section 18A approved. Therefore, any donation made to the Foundation is exempt from donations tax and is tax deductible under Section 18A of the Income Tax Act up to a maximum value of 10% of the donor’s taxable income.

In terms of the Government Gazette notice published on 24 February 2023, the SARS Commissioner has exercised the right under Section 18A(2)(a)(vii) of the Income Tax Act to prescribe further requirements for these certificates. Therefore, as of 1 March 2023, the information below is required to appear on a Section 18A Certificate.

Further, as of the 2024 tax year (1 March 2023 to 29 February 2024) all Section 18A-approved PBOs that issued Section 18A tax-deductible certificates to their donors during the 2024 tax year need to submit IT3(d) tax certificates to SARS by the end of May 2024 to ensure successful reconciliation of the tax deduction. Therefore, please ensure you request your Section 18A tax certificates by 30 April for the previous tax year to ensure smooth processing of your tax deduction.