Non-Cash, Big Impact:
A PBO Guide to Donations in Kind
On 24 October 2025, SARS issued important changes to the information required on a s18A receipt, including required information relating to bona fide donations of property made in kind.
Non-profit organisations, including public benefit organisations (PBOs), play a critical role in serving the public interest, and continued compliance with these requirements is essential for every PBO.
Date:
09 December 2025
Time:
10:00 - 11:30
Platform:
Zoom
Commitment Fee:
R90
CPD Points:
1.5
Commitment Fee:
R90
CPD Points:
1.5
Join us for this session, where we unpack the requirements for s18A receipts and how to account for donations other than cash from the perspective of both the PBO and donor.
Key topics
In this session, the following key topics will be discussed:
- Ensuring that the new requirements are met for a receipt issued under 18A(2)(a)(vii) of the Income Tax Act
- The deemed amount of the deduction of a donation of property made in kind determined under section 18A(3) or (3A) of the Income Tax Act
-
The potential tax implications of a donation in kind for a donor, including:
- Value-Added Tax,
- Income Tax and
- Capital Gains Tax -
Key 2025 updates, including the proposals related to non-profit organisations and public benefit organisations in the:
- 2025 Tax Administration Laws Amendment Bill
- 2025 Draft Taxation Laws Amendment Bill, and
- Relevant commentary and responses - Q & A
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Who Should Join?
Tax Practitioners and Tax Professionals
NPO and PBO Founders, Trustees, Board Members, and Administrators
Compliance Officers for NPOs and PBOs
Financial Managers and Accountants in the non-profit sector
Legal Advisors and Consultants specialising in non-profit law
Fundraisers and Development Officers working with NPOs/PBOs
Governance Consultants and Advisors for NPOs and PBOs
Auditors (Internal/External) for non-profit organisations
Non-profit Sector Consultants with expertise in NPO/PBO operations
Meet The Speakers
Catherine Fourie
Head of CPD Consortium
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Catherine Fourie is the Head of CPD Consortium and, until early 2024, served as an experienced lecturer in the BCom Accounting program at Nelson Mandela Metropolitan University (NMMU) for 15 years. As an experienced lecturer, Catherine combines her extensive academic background with practical expertise in accounting and finance. Her comprehensive understanding of both theoretical and practical aspects of the field enhances her approach to professional development.
Sidney Fletcher
Senior Manager: Tax Compliance
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Sidney Fletcher is a versatile and results-driven qualified Senior Tax Practitioner. He has more than 20 years of experience working for SARS and was responsible for Taxpayer Education for a big part of that period.
He is a dedicated professional with extensive knowledge and his affinity for Individual Taxes makes him an excellent tax planner and skilled at tax optimisation. Committed to the best care for clients through transparent communication. Skilled in negotiation with a strong ability to problem solve to assist clients with tax problems.
What Our Clients are Saying
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