Tax Exemption Guide for Public Benefit Organisations in South Africa (Issue 4) 66
Annexure F – Part II of the Ninth Schedule to the Income Tax Act, 1962
W ELFARE AND H UMANITARIAN
1. (a ) The care or counseling of, or the provision of education programmes relating to,
abandoned, abused, neglected, orphaned or homeless children.
(b ) The care or counseling of poor and needy persons where more than 90 per cent of
those persons to whom the care or counseling are provided are over the age of 60.
(c ) The care or counseling of, or the provision of education programmes relating to,
physically or mentally abused and traumatised persons.
(d ) The provision of disaster relief.
(e ) The rescue or care of persons in distress.
(f) The provision of poverty relief.
(g ) Rehabilitative care or counseling or education of prisoners, former prisoners and
convicted offenders and persons awaiting trial.
(h ) The rehabilitation, care or counseling of persons addicted to a dependence- forming
substance or the provision of preventative and education programmes regarding
addiction to dependence-forming substances.
(i) Conflict resolution, the promotion of reconciliation, mutual respect and tole rance
between the various peoples of South Africa.
(j) The promotion or advocacy of human rights and democracy.
(k ) The protection of the safety of the general public.
(l) The promotion or protection of family stability.
(m ) The provision of legal serv ices for poor and needy persons.
(n ) The provision of facilities for the protection and care of children under school -going
age of poor and needy parents.
(o ) The promotion or protection of the rights and interests of, and the care of, asylum
seekers and refugees.
(p ) Community development for poor and needy persons and anti -poverty initiatives,
(i) the promotion of community -based projects relating to self -help, empowerment,
capacity building, skills development or anti -poverty;
(ii) the pr ovision of training, support or assistance to community -based projects
contemplated in item (i); or
(iii) the provision of training, support or assistance to emerging micro enterprises to
improve capacity to start and manage businesses, which may include the
granting of loans on such conditions as may be prescribed by the Minister by
way of regulation.
(q ) The promotion of access to media and a free press.
HEALTH C ARE
2. (a ) The provision of health care services to poor and needy persons.
(b ) The care or counseling of terminally ill persons or persons with a severe physical or
mental disability, and the counseling of their families in this regard.
(c ) The prevention of HIV infection, the provision of preventative and education
programmes relating to HIV/ AIDS.
Tax Exemption Guide for Public Benefit Organisations in South Africa (Issue 4) 67
(d ) The care, counseling or treatment of persons afflicted with HIV/AIDS, including the
care or counseling of their families and dependants in this regard.
(e ) The provision of blood transfusion, organ donor or similar services.
(f) The provision of primary health care education, sex education or family planning.
EDUCATION AND D EVELOPMENT
3. (a ) The provision of education by a “school” as defined in the South African Schools Act,
1996, (Act No. 84 of 1996).
(b ) The provision of “higher education” by a “higher education institution” as defined in
terms of the Higher Education Act, 1997, (Act No. 101 of 1997).
(c ) “Adult basic education and training”, as defined in the Adult Basic Education and
Training Act, 2000 (Act No. 52 of 2000), including literacy and numeracy education.
(d ) “Further education and training” provided by a “ public college” or “private college” as
defined in the Further Education and Training Colleges Act, 2006 (Act No. 16 of 2006),
which is registered in terms of that Act.
(e ) Training for unemployed persons with the purpose of enabling them to obtain
(f) The training or education of persons with a severe physical or mental disability.
(g ) The provision of bridging courses to enable educationally disadvantaged pers ons to
enter a higher education institution as envisaged in subparagraph (b ).
(h ) The provision of educare or early childhood development services for pre- school
(i) The provision of school buildings or equipment for public schools and educational
institutions engaged in public benefit activities contemplated in subparagraphs ( a ) to
(j) Programmes addressing needs in education provision, learning, teaching, training,
curriculum support, governance, whole school development, safety and security at
schools, pre- schools or educational institutions as envisaged in subparagraphs ( a ) to
(k ) Educational enrichment, academic support, supplementary tuition or outreach
programmes for the poor and needy.
(l) Training of persons employed in the national, provincial and local spheres of
government, for purposes of capacity building in those spheres of government.
(m ) Career guidance and counseling services provided to persons attending any school or
higher education institution as envisaged in su bparagraphs ( a ) and ( b).
(n ) The provision of hostel accommodation to students of a public benefit organisation
contemplated in section 30 or an institution, board or body contemplated in
section 10 (1)(c A)(i), carrying on activities envisaged in subparagraphs ( a ) to ( g).
(o ) The provision of scholarships, bursaries, awards and loans for study, research and
teaching on such conditions as may be prescribed by the Minister by way of regulation
in the Gazette .
(p ) The provision or promotion of educational programmes with respect to financial
services and products, carried on under the auspices of a public entity listed under
Schedule 3A of the Public Finance Management Act.
CONSERVATION , ENVIRONMENT AND A NIMAL WELFARE
4. (a ) Engaging in the conservation, reh abilitation or protection of the natural environment,
including flora, fauna or the biosphere.
(b ) The care of animals, including the rehabilitation or prevention of the ill -treatment of
(c ) The promotion of, and education and training programmes relating to, environmental
awareness, greening, clean -up or sustainable development projects.
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(d ) The establishment and management of a transfrontier area, involving two or more
(i) is or will fall under a unified or coordinated system of management without
compromising national sovereignty; and
(ii) has been established with the explicit purpose of supporting the conservation of
biological diversity, job creation, free movement of animals and tourists across
the international boundar ies of the peace park, and the building of peace and
understanding between the nations concerned.
LAND AND H OUSING
5. (a ) The development, construction, upgrading, conversion or procurement of housing
units for the benefit of persons whose monthly househol d income is equal to or less
than R15 000 or any greater amount determined by the Minister of Finance by notice
in the Gazette after consultation with the Minister of Housing.
(b ) The development, servicing, upgrading or procurement of stands, or the prov ision of
building materials, for purposes of the activities contemplated in subparagraph (a ).
(c ) Building and equipping of clinics or crèches for the benefit of the poor and needy.
(d ) The protection, enforcement or improvement of the rights of poor and needy tenants,
labour tenants or occupiers, to use or occupy land or housing.
(e ) The promotion, facilitation and support of access to land and use of land, housing and
infrastructural development for promoting official land reform programmes.