UN Agencies Can Now Help Donors Get Tax Breaks

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If you’re donating to a United Nations agency in South Africa, your donation could now be tax-deductible—but only if that agency plays by SARS’s new Section 18A rules.

What’s changed?

Specific UN bodies, such as UNICEF, UNHCR, WHO and others, who want to qualify for Section 18A approval can now apply to SARS using the new SARS Guide to Section 18A Approval for Specific United Nations Entities. That means they can give donors official receipts that allow for a tax deduction.

Why this matters

This gives UN agencies a real incentive to do more work on the ground in SA, especially if donors know their generosity comes with a tax perk.

But it’s not automatic

To qualify, the UN entity must:

• Prove it’s doing public benefit work in South Africa

• Submit a written undertaking to SARS

• Waive diplomatic immunity (for tax purposes only)

• Be formally approved by the SARS Commissioner

The guide deals with:

• Who qualifies

• How to issue valid Section 18A receipts

• What happens if rules are broken

• How donors can claim their deductions

👉 Bottom line: This is great news for donors and for international bodies looking to do meaningful work in South Africa—with full tax compliance.

🔗 Want to check if a UN agency qualifies or how to apply? Read the full SARS guide here.