The Almond Tree PBO Certificate.pdf Highlighted
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Source domain: thealmondtree.co.za
Collected on 6 August 2026
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Exemption from Skills Development Levy (SDL)
The Almond Tree is exempt from paying the Skills Development Levy under section 4(c) of the Skills Development Levies Act, reducing its operational costs.
- Who it is for
- The Almond Tree as an employer
- How to act on it
- No action required; the exemption is granted due to PBO status.
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Exemption from payment of the Skills Development Levy (SDL) in terms of section 4(c) of the Skills Development Levies Act No. 9 of 1999.
Exemption from Donations Tax
Donations made to or by The Almond Tree are exempt from Donations Tax under section 56(1)(h) of the Income Tax Act, meaning no tax is payable on such transfers.
- Who it is for
- donors giving to The Almond Tree
- How to act on it
- No action required; the exemption is automatic upon compliance with PBO status and proper documentation.
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Donations made to or by the PBO are exempt from Donations Tax in terms of section 56(1)(h) of the Income Tax Act.
Exemption from Estate Duty
The Almond Tree is exempt from payment of Estate Duty under section 4(h) of the Estate Duty Act, meaning inheritances or gifts to the organisation do not attract estate duty.
- Who it is for
- deceased persons' estates transferring assets to The Almond Tree
- How to act on it
- No action required; the exemption applies automatically upon compliance with PBO status.
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Exemption from the payment of Estate Duty in terms of section 4(h) of the Estate Duty Act No.45 of 1955.
Income Tax Exemption for Public Benefit Organisation
The Almond Tree has been officially approved by SARS as a Public Benefit Organisation (PBO), meaning its income is exempt from income tax under section 10(1)(cN) of the Income Tax Act. This allows the organisation to operate without paying income tax on qualifying funds.
- Who it is for
- The Almond Tree Children of Promise
- How to act on it
- No action required; status is granted and confirmed by SARS.
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The South African Revenue Service (SARS) would like to confirm that your application for exemption from income tax has been approved with effect from 19 August 2015 as it meets the requirements of a Public Benefit Organisation (PBO) set out in section 30(3) of the Income Tax Act No 58 of 1962 (the Act).
Tax-Deductible Donations under Section 18A
Donors can claim tax deductions for contributions made to The Almond Tree, provided the donation receipt includes all required details and is issued in the same year the donation is received. This applies from 18 November 2015.
- Who it is for
- individuals and companies donating to The Almond Tree
- How to act on it
- Donate to The Almond Tree and request a valid tax-deductible receipt that includes the PBO reference number, donor details, donation amount, and certification for section 18A purposes.
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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 donors in terms of and subject to the limitations prescribed in section 18A of the Act with effect from 18 November 2015.
Facts
Places
Gauteng
Key Takeaways
- 930050917
- 9991886152
- 19 August 2015
- 18 November 2015
- 21 October 2016
- 5 RESERVOIR STREET
- NORTHMEAD
- BENONI
- 1501
- teu@sars.gov.za
- PO Box 11955, Hatfield, 0028
- Section 10(1)(cN)
- Section 18A
- Section 30(3)
- Tax Exemption Unit
- Michael Dayile
- The Almond Tree Children of Promise
- South African Revenue Service
- Tax Exemption Unit
- SARS