Donors as individuals
In other words, the first R100 000 of any bona fide donation will be free of donations tax. It should be noted that this amount is the maximum allowed (in totality) per year of assessment.
Donors other than individuals
For juristic persons such as private companies, the exemption is limited to R10 000 per year of assessment in respect of casual gifts. However, where a year of assessment is less than 12 months, or where it exceeds 12 months, the exemption amount of R10 000 must be adjusted proportionately. Public companies are exempt from donations tax in terms of section 56(1)(n).
Donations to public benefit organisations (PBOs)
These donations are exempt from tax. Donations between spouses
Donations between spouses are exempt from this tax. Where two people are married in community of property and property is then donated by one of the spouses, that donation is deemed to have been made in equal shares if that property falls within the joint estate of the spouses. If that property was excluded from the joint estate of the spouses, that donation is treated as having been made solely by the spouse making the donation (section 57A).