"Ninth Schedule

(Section 30)

PUBLIC BENEFIT ACTIVITIES

Part I

  1. Welfare and Humanitarian

    1. The care or counseling of, [physically or mentally abused and traumatized persons] or the provision of education programmes relating to, abandoned, abused, neglected, orphaned or homeless children.

    2. The care or counseling of [abandoned, abused, neglected, orphaned or homeless children] poor and needy persons where more than 90 per cent of those persons to whom the care or counseling are provided are over the age of 60.

    3. The care or counseling of, [indigent persons over the age of 60] or the provision of education programmes relating to, physically or mentally abused and traumatized persons.

    4. The provision of disaster relief.

    5. [The provision of basic human necessities for indigent persons] The rescue or care of persons in distress.

    6. [The rescue of persons in distress] The provision of poverty relief.

    7. Rehabilitative care or counseling [and] or education of prisoners, former prisoners and convicted offenders and persons awaiting trial.

    8. The [prevention of addiction to, or] rehabilitation, care [and] or counseling of persons addicted to a dependence-forming substance or the provision of preventative and education programmes regarding addiction to dependence-forming substances.

    9. Conflict resolution, [or] the promotion of reconciliation, mutual respect and tolerance between the various peoples of South Africa [where such activity is carried on by an organisation which is primarily funded by donations] or the promotion of human rights and democracy.

    10. The protection of the safety of the general public [where such activity is carried on by an organisation which is primarily funded by donations].

    11. The promotion or protection of family stability [where such activity is carried on by an organisation which is primarily funded by donations].

    12. The provision of legal services for [indigent] poor and needy persons.

    13. The provision of day care facilities for [babies and toddlers] children under school-going age of poor and [indigent] needy parents.

    14. The promotion or protection of the rights and interests of, and the care of, asylum seekers and refugees.

    15. Community development for poor and needy persons and anti-poverty initiatives, including¾

      1. the promotion of community-based projects relating to self-help, empowerment, capacity building, skills development or anti-poverty;

      2. the provision of training, support or assistance to community-based projects contemplated in subparagraph (i); or

      3. the provision of training, support or assistance to emerging micro enterprises to improve capacity to start and manage businesses, which may include the granting of loans on such conditions as may be prescribed by the Minister by way of regulation in the Gazette.

 

2. Health Care

    1. The provision of health care services to [indigent] poor and needy persons.

    2. The care or counseling of terminally ill persons or persons with a [permanent] severe physical or mental [impairment] disability, [including] and the counseling of their families in this regard.

    3. The prevention of HIV infection, [or the distribution of information] the provision of preventative and education programmes relating to HIV/AIDS.

    4. The care, [or] counseling or treatment of persons afflicted with HIV/AIDS, including the care or counseling of their families and dependants in this regard.

    5. The provision of blood transfusion, organ donor or similar services.

    6. The provision of primary health care education, sex education or family planning.

 

3. Land and Housing

    1. The development, construction, upgrading, conversion or procurement of housing units for the benefit of [indigent] poor and needy persons.

    2. The development, servicing, [or] upgrading or procurement of stands, or the provision of building materials, for purposes of the activities contemplated in subparagraph (a).

    3. The provision of residential care for retired persons, [substantially all of whom] where more than 90 per cent of the persons to whom the residential care is provided are over the age of 60 [where] and regular meals and nursing services are provided by the organisation carrying on such activity.

    4. Building and equipping of community centres, clinics, sport facilities or creches for the benefit of the [indigent] poor and needy.

    5. The promotion, facilitation and support of access to land and use of land, housing and infrastructural development for promoting official land reform programmes.

    6. Granting of loans for purposes of paragraph (a) or (b) subject to such conditions as may be prescribed by the Minister by way of regulation in the Gazette.

    7. The protection, enforcement or improvement of the rights of poor and needy tenants, labour tenants or occupiers, to use or occupy land or housing.

 

4. Education and Development

(a) The provision of education by a "school" as defined in the South African Schools Act, 1996, (Act No. 84 of 1996).

    1. The provision of "higher education" by a "higher education institution" as defined in terms of the Higher Education Act, 1997, (Act No. 101 of 1997).

    2. "Adult basic education and training", as defined in the Adult Basic Education and Training Act, 2000, (Act No. 52 of 2000), including literacy and numeracy education.

    3. "Further education and training" provided by a "public further education and training institution" as defined in the Further Education and Training Act, 1998 (Act No. 98 of 1998).

    4. Training for unemployed persons with the purpose of enabling them to obtain employment.

    5. The training or education of persons with a [permanent] severe physical or mental [impairment] disability.

    6. The provision of bridging courses to enable [indigent] educationally disadvantaged persons to enter a higher education institution as envisaged in subparagraph (b).

    7. The provision of [school buildings or equipment on land owned by either the State or an organisation approved in terms of section 30 of the Income Tax Act, 1962, carrying on activities as envisaged in subparagraphs (a) to (g)] educare or early childhood development services for pre-school children.

    8. [Career guidance and counseling services provided to persons attending any school or higher education institution as envisaged in subparagraphs (a) and (b)] Training of persons employed in the national, provincial and local spheres of government, for purposes of capacity building in those spheres of government.

    9. [The provision of hostel accommodation to students of an organisation approved in terms of section 30 of the Income Tax Act, 1962, carrying on activities envisaged in subparagraphs (a) to (g)] The provision of school buildings or equipment on land owned or held by the State, or by¾

      10. (i) a public benefit organisation contemplated in section 30; or

      (ii) an institution, board or body contemplated in section 10(1)(cA)(i),

      which carries on any public benefit activity as contemplated in subparagraphs (a) to (h) or held by the State.

    10. Career guidance and counseling services provided to persons for purposes of attending any school or higher education institution as envisaged in subparagraphs (a) and (b).

    11. The provision of hostel accommodation to students of a public benefit organisation contemplated in section 30 or an institution, board or body contemplated in section 10(1)(cA), carrying on activities envisaged in subparagraphs (a) to (g).

    12. Programmes addressing needs in education provision, learning, teaching, training, curriculum support, governance, whole school development, safety and security at schools, pre-schools or educational institutions as envisaged in subparagraphs (a) to (h).

    13. Educational enrichment, academic support, supplementary tuition or outreach programmes for the poor and needy.

    14. The provision of scholarships, bursaries and awards for study, research and teaching.

 

 

5. Religion, Belief or Philosophy

  1. (a) The promotion and/or practice of religion which encompasses acts of worship, witness and community service based on a belief in a deity [and a recognised creed].

  2. (b) The promotion and/or practice of a belief.

  3. (c) The promotion of, or engaging in, philosophical activities.

 

6. Cultural

(a) The advancement, promotion or preservation of the arts, culture or customs [where such activity is carried on by an organisation which is primarily funded by donations].

(b) The promotion, establishment, protection, preservation or maintenance of areas, collections or buildings of historical interest, national monuments, national heritage sites, museums, including art galleries, archives and libraries [where such organisation carrying on any such activity takes reasonable steps to provide access to the indigent].

(c) The provision of youth development programs [where the organisation carrying on such activity takes reasonable steps to provide access to the indigent].

 

7. Conservation, Environment and Animal Welfare

  1. Engaging in the conservation, rehabilitation or protection of the natural environment, including flora, fauna or the biosphere [where such activity is carried on by an organisation which is primarily funded by donations].

  2. The care of animals, including the rehabilitation, or prevention of the ill-treatment of animals [where such activity is carried on by an organisation which is primarily funded by donations].

  3. The promotion of, and education and training programmes relating to, environmental awareness, greening, clean-up or sustainable development projects.

  4. The establishment and management of a transfrontier area, involving two or more countries, which¾

(i) is or will fall under a unified or coordinated system of management without compromising national sovereignty; and

(ii) has been established with the explicit purpose of supporting the conservation of biological diversity, job creation, free movement of animals and tourists across the international boundaries within the peace park, and the building of peace and understanding between the nations concerned.

 

8. Research and consumer rights

    1. Research including agricultural, economic, educational, industrial, medical, political, social, scientific and technological research [where such activity is carried on by an organisation which is primarily funded by donations].

    2. The protection and promotion of consumer rights and the improvement of control and quality with regard to products or services.

 

9. Sport

The administration, development, co-ordination or promotion of sport or recreation in which the participants take part on a non-professional basis as a pastime [where the organisation carrying on such activity takes reasonable steps to provide access to the indigent] .

 

  1. Providing of funds, assets or other resources

The provision of¾

    1. funds or assets or other resources by way of donation;

    2. assets or other resources by way of sale for a consideration not exceeding the direct cost to the organisation providing the assets or resources;

    3. funds by way of loan at no charge;

    4. assets by way of lease for an annual consideration not exceeding the direct cost to the organisation providing the asset or resources divided by the total useful life of the asset,

to any¾

(i) any public benefit organisation which has been approved in terms of section 30;

(ii) any institution, board or body contemplated in section 10(1)(cA)(i), which conducts one or more public benefit activities in this part (other than this paragraph);

(iii) any association of persons carrying on one or more public benefit activity contemplated in this part (other than this paragraph), in the Republic; or

(iv) any department of state or administration in the national or provincial sphere of government.".

 

  1. General

    1. The provision of support services to, or promotion of the common interests of public benefit organisations contemplated in section 30 of the Income Tax Act, 1962, or institutions, boards or bodies contemplated in section 10(1)(cA)(i), which conducts one or more public benefit activities contemplated in this part.

    2. The hosting of any international event approved by the Minister of Finance for purposes of these regulations, having regard to¾

(i) the foreign participation in that event; and

(ii) the economic impact that event may have on the country as a whole.

Part II

1. Welfare and Humanitarian

    1. The care or counseling of, or the provision of education programmes relating to, abandoned, abused, neglected, orphaned or homeless children.

    2. The care or counseling of [indigent] poor and needy persons where more than 90 per cent of those persons to whom the care or counseling are provided are over the age of 60.

2. Health Care

    1. The provision of health care services to poor and needy persons.

    2. The care or counseling of terminally ill persons or persons with a severe physical or mental disability, and the counseling of their families in this regard.

[(a)](c)The prevention of HIV infection, [or the distribution of information] the provision of preventative and education programmes relating to HIV/AIDS.

[(b)](d)The care, [or] counseling or treatment of persons afflicted with HIV/AIDS, including the care or counseling of their families and dependants in this regard.

3. Education and Development

    1. The provision of education by a "school" as defined in the South African Schools Act, 1996, (Act No. 84 of 1996).

    2. The provision of "higher education" by a "higher education institution" as defined in terms of the Higher Education Act, 1997, (Act No. 101 of 1997).

    3. "Adult basic education and training", as defined in the Adult Basic Education and Training Act, 2000, (Act No. 52 of 2000), including literacy and numeracy education.

    4. "Further education and training" provided by a "public further education and training institution" as defined in the Further Education and Training Act 1998, (Act No. 98 of 1998).

    5. Training for unemployed persons with the purpose of enabling them to obtain employment.

    6. The training or education of persons with a [permanent] severe physical or mental [impairment] disability.

    7. The provision of bridging courses to enable [indigent] educationally disadvantaged persons to enter a higher education institution as envisaged in subparagraph (b).

    8. The provision of educare or early childhood development services for pre-school children.

    9. The provision of school buildings or equipment on land owned or held by either the State, a public benefit organisation contemplated in section 30 or an institution, board or body contemplated in section 10(1)(cA)(i), carrying on any public benefit activity as envisaged in subparagraphs (a) to (h).

    10. Programmes addressing needs in education provision, learning, teaching, training, curriculum support, governance, whole school development, safety and security at schools, pre-schools or educational institutions as envisaged in subparagraphs (a) to (h).

    11. Educational enrichment, academic support, supplementary tuition or outreach programmes for the poor and needy.

 

4. Conservation, Environment and Animal Welfare

The establishment and management of a transfrontier area, involving two or more countries, which¾

  1. is or will fall under a unified or coordinated system of management without compromising national sovereignty; and

  2. has been established with the explicit purpose of supporting the conservation of biological diversity, job creation, free movement of animals and tourists across the international boundaries within the peace park, and the building of peace and understanding between the nations concerned.".