If you are a South African taxpayer, your donations (of up to 10% of your taxable income) can be deducted from your taxable income on your annual tax return.
Detailed information from SARS:
“A taxpayer, that may include an individual, trust or company, making a donation in cash or of property in kind is entitled to a deduction in determining that taxpayer’s taxable income provided the donation is actually paid or transferred during the year of assessment to the section 18A-approved organisation….
…the allowable deduction may not exceed 10% of the taxable income (excluding any retirement fund lump sum benefit, retirement fund lump sum withdrawal benefit and severance benefit) of the taxpayer as calculated before allowing any deduction for donations under section 18A or a deduction for foreign taxes under section 6quat(1C).”

The section 18A certificate may only be issued in respect of donations received in cash or kind (other than services). A misconception is that if the donation consists of free services rendered to the PBO, the PBO must also issue a section 18(A) certificate to the provider of the service. This is not the case.

Donations that do not qualify, for a deduction:

• Donations of a service, such as time, effort, or skill to an approved organisation;
  Amount paid for the attending of a fundraising event/charity event;
• Amount paid for the successful bid of goods auctioned at a fundraising/charity event by an organisation (and which goods have been donated for the event);
• Sponsorship and advertising;