BirdLife South Africa is a registered Public Benefit Organisation in terms of section 30 of the Income Tax Act 58 of 1962 and donations to the organisation are exempt from donations tax in terms of section 56(1)(h) of the Act.
A donation's certificate in terms of section 18A of the Income Tax Act can be issued by BirdLife South Africa for donations received in excess of R500.00 (Five Hundred Rand) for the exclusive use by BLSA, the activities of which fall within Part II of the Ninth Schedule to the Income Tax Act.
Donations that are allowed where BirdLife South Africa can issue a donation's certificate are:
- Donations need to be unencumbered (unconditional) to further the objectives of BirdLife South Africa.
- Donations can be made to specific projects to promote BirdLife South Africa's conservation related projects.
- There must be no contractual obligations that need to be fulfilled or deliverables to be met as a result of this donation.
- BirdLife South Africa must be free to use its discretion as to how the donation will be utilised.
A section 18A tax certificate will be issued in February each year to coincide with the end of the tax year.