4.    Education and Development

(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 education and training”, as defined in the Adult Education and Training Act, 2000, (Act No. 52 of 2000), including literacy and numeracy education.

[Subparagraph (c) substituted by section 80 of Act 15 of 2016 effective on 19 January 2017]

(d)     “Continuing education and training” provided by a “private college” as defined in the Continuing Education and Training Colleges Act, 2006 (Act 16 of 2006), which is registered in terms of that Act.

[Subparagraph (d) substituted by section 63 of Act 3 of 2008, by section 80(a) of Act 15 of 2016 and by section 53 of Act 23 of 2020]

(e)     Training for unemployed persons with the purpose of enabling them to obtain employment.

(f)      The training or education of persons with a severe physical or mental disability.

(g)     The provision of bridging courses to enable educationally disadvantaged persons to enter a higher education institution as envisaged in subparagraph (b).

(h)     The provision of educare or early childhood development services for pre-school children.

(i)      Training of persons employed in the national, provincial and local spheres of government, for purposes of capacity building in those spheres of government.

(j)      The provision of school buildings or equipment for public schools and educational institutions engaged in public benefit activities contemplated in subparagraphs (a) to (h).

(k)     Career guidance and counseling services provided to persons attending any school or higher education institution as envisaged in subparagraphs (a) and (b).

(l)      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)(cA)(i), carrying on activities envisaged in subparagraphs (a) to (g).

(m)    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 (h).

(n)     Educational enrichment, academic support, supplementary tuition or outreach programmes for the poor and needy.

(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.

(q)     The provision, to the general public, of education and training programmes and courses that are administered and accredited by entities contemplated in paragraph (r);

[Paragraph (q) added by section 80 of Act 15 of 2016 effective on 19 January 2017]

(r)      The administration, provision and publication of qualification and certification services by industry organisations recognised by an industry specific organisation and its qualifications accredited by the Quality Council for Trades and Occupations established in 2010 in terms of the Skills Development Act, 1998 (Act No. 97 of 1998).

[Paragraph (r) added by section 80 of Act 15 of 2016 effective on 19 January 2017]

5.    Religion, Belief or Philosophy

 

(a)     The promotion or practice of religion which encompasses acts of worship, witness, teaching and community service based on a belief in a deity.

 

(b)     The promotion and/or practice of a belief.

 

(c)     The promotion of, or engaging in, philosophical activities.

6.    Cultural

 

(a)     The advancement, promotion or preservation of the arts, culture or customs.

 

(b)     The promotion, establishment, protection, preservation or maintenance of areas, collections or buildings of historical or cultural interest, national monuments, national heritage sites, museums, including art galleries, archives and libraries.

 

(c)     The provision of youth leadership or development programmes.

7.    Conservation, Environment and Animal Welfare

 

(a)     Engaging in the conservation, rehabilitation 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 animals.

 

(c)     The promotion of, and education and training programmes relating to, environmental awareness, greening, clean-up or sustainable development projects.

 

(d)     The establishment and management of a transfrontier area, involving two or more countries, which –

 

(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 boundaries within the peace park, and the building of peace and understanding between the nations concerned.

8.  Research and consumer rights

 

(a)     Research including agricultural, economic, educational, industrial, medical, political, social, scientific and technological research.

 

(b)     The protection and promotion of consumer rights and the improvement of control and quality with regard to products or services.

9.    Sport

 

The administration, development, co-ordination or promotion of sport or recreation in which the participants take part on a non-professional basis as a pastime.

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).