Tax Exemption

Tax Exemption

HERD TRUST is a registered Public Benefit Organisation (PBO ref nr: 930072153). Donations of elephant foster memberships from South African taxpayers, whether individuals or companies, may qualify for a Section 18A receipt from the HERD Trust for donations made in cash or property in kind. This means that they may be entitled to a deduction from taxable income.

Companies take on corporate responsibility by supporting the HERD Trust, which not only benefits the work we do with elephants but our community and environmental projects too.

Should you still have unallocated funds left in your budget and would like to take advantage of this potential tax benefit, please consider making a financial donation before the end of your tax year.

Please Note: A donation qualifying for a tax exemption is gratuitous disposal by the donor out of liberality or generosity, under which the donee is enriched and the donor impoverished. It is a voluntary gift that is freely given to the donee. There must be no quid pro quo, no reciprocal obligations and no personal benefit for the donor. If the donee gives any consideration at all it is not a donation.

Section 30(3)(b)(v) provides that an approved PBO may not accept donations that are subject to conditions that could enable the donor or any connected person to the donor to derive some direct or indirect benefit from the application of the donation. The donation may also, subject to limited exceptions, not be revocable by the donor.

Please email to verify if your donation will qualify for tax exemption.