1.    Welfare and Humanitarian

 

(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 traumatized 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 tolerance 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 services 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, including –

 

(i)      the promotion of community-based projects relating to self-help, empowerment, capacity building, skills development or antipoverty;

 

(ii)     the provision of training, support or assistance to communitybased 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.

10.    Providing of funds, assets or other resources

 

The provision of –

 

(a)     funds, assets, services or other resources by way of donation;

 

(b)     assets or other resources by way of sale for a consideration not exceeding the direct cost to the organisation providing the assets or resources;

 

(c)     funds by way of loan at no charge; or

 

(d)     assets by way of lease for an annual consideration not exceeding the direct cost to the organisation providing the asset divided by the total useful life of the asset,

 

to any –

 

(i)      public benefit organisation which has been approved in terms of section 30;

 

(ii)     institution, board or body contemplated in section 10(1)(cA)(i), which conducts one or more public benefit activities in this part (other than this paragraph);

 

(iii)    association of persons carrying on one or more public benefit activity contemplated in this part (other than this paragraph), in the Republic; or

 

(iv)    department of state or administration in the national or provincial or local sphere of government of the Republic, contemplated in section 10(1)(a).

11.    General

 

(a)     The provision of support services to, or promotion of the common interests of public benefit organisations contemplated in section 30 or institutions, boards or bodies contemplated in section 10(1)(cA)(i), which conduct one or more public benefit activities contemplated in this part.

 

(b)     The bid to host or hosting of any international event approved by the Minister for purposes of this paragraph, having regard to –

 

(i)      the foreign participation in that event; and

 

(ii)     the economic impact that event may have on the country as a whole.

 

(c)     The promotion, monitoring or reporting of development assistance for the poor and needy.

 

(d)     The provision of funds to an organisation-

 

(i)      which is incorporated, formed or established in any country other than the Republic;

 

(ii)     which is exempt from tax on income in that other country;

 

(iii)    the sole or principal object of which is the carrying on of one or more activities that would qualify as public benefit activities listed in Part I of this Schedule if carried on in the Republic; and

 

(iv)    that carries on each of its activities-

 

(aa)   in a non-profit manner;

 

(bb)   with altruistic or philanthropic intent;

 

(cc)   in a manner which does not directly or indirectly promote the economic self-interest of any fiduciary or employee of the organisation other than by way of reasonable remuneration; and

 

(dd)   for the benefit of, or is widely accessible to the general public of that country including any sector thereof (other than small and exclusive groups).