Legal

In 2006 New Jerusalem Children’s Home was approved as a public benefit organisation in terms of section 30 of the Income Tax Act, (the Act) and the receipts and accruals are exempt from income tax in terms of section 10(1)(cN) of the Act.

The public benefit organisation has been approved for purposes of section 18a(1)(a) of the Act and donations to the organisation will be tax deductible in the hands of the donor in terms of and subject to the limitations prescribed in section 18A of the Act.
Donations by or to the public benefit organisation are exempt from donations tax in terms of section 56(1)(h) of the Act.

Bequests or accruals from the estates of deceased persons in favour of the public benefit organisation are exempt from the payment of estate duty in terms of section 4(h) of the Estate Duty Act, 45 of 1955. In terms of section 4(1)(f) of the Stamp Duties Act, 1968, any instrument which is executed by or on behalf of the public benefit organisation is exempt from stamp duty, if the duty thereon would be legally payable and borne by the public benefit organisation.

Our registration(s) number:

REG: 2000/016495/08

NPO: 013-794-NPO (Click Here)

PBO: 930022525 (Click Here)

Earn BEE Points

NPO’s are expected to think out of the box and come up with programs that will assist in sustaining themselves financially and demonstrate the positive societal outcomes of their work
Be part of the solution in addressing the social, economic and environmental factors in South Africa.

Why partner with us?
Contributions to New Jerusalem Children’s Home will earn BBEEE. What you need to do:

  • Donate 1% of your net profit after tax to New Jerusalem Children’s Home
  • Supply your BEE accreditation agency with the following documentation from New JerusalemChildren’s Home:
  • A Section 18a tax donation letter
  • An independent report confirming that the beneficiaries are 100% black South African citizensas in the BBBEE Codes of Good Practice: Code 000, Statement 000, section 1: “Black people’ means African, Coloured or Indian persons who are natural persons and:
    • Are citizens of the Republic of South Africa by birth or descent; or
    • Are citizens of the Republic of South Africa by naturalization
  • An organisational profile describing that the activities and programmes of New Jerusalem Children’s Home offer “Sustainable Access to the Economy” as prescribed in Code 700 of the BEE Codes of Good Practice
  • Achieve 5 to 25 points for the SED Category.
  • Obtain tax relief from SARS on your donation for up to 10% of your taxable income with our section 18a receipt.
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