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SARS Draft Public Notice: NEW Certificate Requirements for Section 18A Donations to a PBO

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TRISTAN DAVID-CREWE WHITE
tristan@probetatraining.co.za

SARS published a new draft public notice on 19 June 2026 for the certificate requirements when making a donation to a public benefit organisation (PBO) and getting these donations approved by a qualified individual.

Identify the new requirements for the certificate to ensure these donations to a PBO will be approved

  • Overview of the contents of the notice 
  • New requirements for the certificate 
  • Who is allowed to approve the donation / provide certification

  • Donors to a public benefit organisation 
  • Tax practitioners who certify these donations 
  • Accountants, auditors and tax practitioners who encounter section 18A donations in practice

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