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).