Eszter Rapanos, Quality Assurance, Public Sector and Publication Manager, Chartered Institute for Business Accountants (CIBA) Eszter Rapanos, Quality Assurance, Public Sector and Publication Manager, Chartered Institute for Business Accountants (CIBA)

Donations in Kind and Section 18A Certificates

Can a PBO issue Section 18A certificates for donated services like legal advice, audit fees, or advertising? The short answer: no. SARS only allows tax-deductible donations for cash or property in kind—services don’t qualify because they aren’t tangible assets. But why can a board member receive a certificate for waiving a speaking fee? The key lies in how the transaction is structured. This quick guide clears up the confusion and helps PBOs stay compliant while managing donor expectations.

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