Dontations Terms & Conditions
Restoring Hope Africa NPC
1. Acceptance of Donations
The acceptance of any contribution, donation, gift, or grant is at the sole discretion of Restoring Hope Africa NPC (“the Organisation”). The Organisation reserves the right to decline any donation that does not align with its stated objects, mission, or public benefit activities as set out in its Memorandum of Incorporation and governing documents.
No donation shall be accepted if its acceptance would compromise the Organisation’s integrity, independence, sustainability, or compliance with applicable South African laws and regulations.
2. Use of Donations
All donations accepted by the Organisation shall be applied solely towards the achievement of its stated public benefit objectives and charitable purposes, and in accordance with the requirements of the Nonprofit Organisations Act, 1997, the Companies Act, 2008, and any conditions imposed by SARS for approved Public Benefit Organisations.
3. Ethical Considerations and Donor Protection
The Organisation may decline any irrevocable or restricted gift if, under reasonable circumstances, acceptance of such a gift may place undue financial hardship or risk upon the donor, or expose the Organisation to legal, financial, or reputational risk.
This clause is intended as an ethical safeguard and does not impose a legal obligation on the Organisation to assess a donor’s financial position.
4. Tax Advice Disclaimer
The Organisation does not provide tax, legal, or financial advice to donors. Donors are encouraged to consult their own professional advisers regarding the tax treatment or legal implications of any donation made to the Organisation.
5. Types of Donations
Accepted The Organisation may accept the following types of donations, subject to review and approval:
- Cash donations (including electronic transfers)
- Publicly traded securities
- Donations of property or other assets, subject to prior approval
Donations of services or volunteer time may be accepted at the discretion of the Organisation; however, such contributions do not qualify as tax-deductible donations under South African tax law and will not be issued with a Section 18A receipt.
6. Review of Certain Donations
Donations involving real property, personal property, non-liquid assets, restricted gifts, foreignsourced donations, or donations where the source of funds is not transparent, shall be subject to prior review and approval by the Organisation. The Organisation reserves the right to decline such donations where they may give rise to legal, financial, administrative, or regulatory obligations that the Organisation is unable or unwilling to assume.
7. Donation Acknowledgements and Valuation
The Organisation shall provide written acknowledgements for donations received, in accordance with applicable legal and tax requirements.
Where the Organisation is approved by SARS as a Public Benefit Organisation with Section 18A status, tax-deductible receipts shall be issued only for qualifying donations and strictly in compliance with Section 18A of the Income Tax Act.
- Cash donations shall be receipted for the actual amount received.
- For qualifying donations of property, the value reflected shall comply with SARS requirements.
- The Organisation shall not assign or certify the value of donated property beyond what is permitted by law, and valuation responsibility may rest with the donor where applicable.
No tax-deductible receipts shall be issued for donations that do not qualify under South African tax legislation.
8. Restricted and Anonymous Donations
The Organisation shall respect the lawful intent of donors regarding restricted-purpose donations, provided such restrictions are consistent with the Organisation’s objectives and legal obligations.
The Organisation shall also respect requests for donor anonymity. Information relating to anonymous donors shall be restricted to authorised personnel only and handled in accordance with applicable confidentiality and data protection laws.
9. Protection of Personal Information
All donor information shall be collected, processed, stored, and protected in accordance with the Protection of Personal Information Act, 2013 (POPIA). Donor information shall not be shared with third parties except where required by law or with the donor’s consent.
10. Anti-Money Laundering and Lawful Sources
The Organisation reserves the right to decline any donation suspected to be derived from unlawful activities or that may expose the Organisation to contravention of South African law, including anti-money laundering and counter-terrorism financing obligations.
11. No Commission or Finder’s Fees
The Organisation shall not pay commissions, finder’s fees, or any form of compensation to third parties for directing donations or donors to the Organisation.
12. Amendments
These Donation Terms and Conditions may be amended from time to time by the Organisation’s Board, subject to applicable legal and regulatory requirements.