FAQ – Donations Tax January 16, 2013 Nyasha Musviba FAQ: Do any exemptions apply to Donations Tax? FAQ: What is Donations Tax? FAQ: What is the rate of Donations tax? FAQ: What is base cost? FAQ: What is a tax deductible receipt? FAQ: What is a bona fide donation? FAQ: What requirements must be complied with after obtaining section 18A approval? FAQ: Which non-core taxes can be paid on e-Filing? FAQ: What does it mean when an organisation is approved by SARS for section 18A purposes? FAQ: Can a section 18A tax deductible receipt be issued without SARS approval?