Donations in Kind and Section 18A Certificates

Can a PBO issue Section 18A certificates for donated services like legal advice, audit fees, or advertising? The short answer: no. SARS only allows tax-deductible donations for cash or property in kind—services don’t qualify because they aren’t tangible assets. But why can a board member receive a certificate for waiving a speaking fee? The key lies in how the transaction is structured. This quick guide clears up the confusion and helps PBOs stay compliant while managing donor expectations.