Available now
A contribution to Ubuntu Gale can support a claim under this instrument today, on the ordinary conditions listed.
1 instrumentSouth African instruments
What a contribution can — and cannot — support.
Eleven instruments a South African corporate funder may be able to use, each with the statute, the benefit, the conditions, the documentation, and an explicit statement of whether Ubuntu Gale can support a claim under it today.
Indicative only — not tax, legal or financial advice
Indicative only — not tax, legal or financial advice. Every figure on this page is a general statement of published law and codes, not an assessment of your circumstances. Tax and B-BBEE outcomes depend on your entity type, financial position, verification agency and the facts of the contribution. Confirm any figure with your own tax adviser, auditor and B-BBEE verification professional before you rely on it. Ubuntu Gale does not issue s18A receipts and does not hold public benefit organisation approval.
Last reviewed 2026-07-29
On this page
Grouped by what you can act on.
Conditional
The instrument can apply, but the outcome depends on facts we cannot assess for you — your entity type, targets, scorecard and verification.
4 instrumentsFor information
Included so the picture is complete. It is not a benefit Ubuntu Gale can deliver or claim on your behalf.
3 instrumentsNot yet eligible
Ubuntu Gale does not currently hold the approval or registration this instrument requires. Do not plan a contribution on the basis of it.
3 instrumentsAvailable now
A contribution to Ubuntu Gale can support a claim under this instrument today, on the ordinary conditions listed.
Income Tax Act 58 of 1962, s11(a) read with s11(d) and s23(g)
General deduction for expenditure in the production of income
Allows a deduction for expenditure and losses actually incurred in the production of income, not of a capital nature, in carrying on a trade. Skills development, enterprise and supplier development and corporate social investment spend is frequently deductible on this basis where it is incurred for business purposes.
Who qualifies. Any taxpayer carrying on a trade. The test is the purpose of the expenditure and its connection to the income-earning operations, not the identity of the recipient.
Deductible as ordinary business expenditure
Where a contribution is made for a business purpose — securing a skills pipeline, meeting a scorecard obligation, developing suppliers, protecting a social licence to operate — it is generally deductible in full in the year incurred, without the 10% ceiling that applies to s18A donations. This is the route most Ubuntu Gale contributions realistically take today.
- No statutory ceiling, but the expenditure must be revenue in nature and incurred in the production of income
- Expenditure of a capital nature, or for purposes other than trade, is excluded by s23(g)
Conditions
- The expenditure must be actually incurred during the year of assessment.
- It must not be of a capital nature.
- It must be laid out for the purposes of trade — the business rationale should be documented at the time, not reconstructed later.
- A payment that is a pure gratuitous donation with no business purpose is not deductible under s11(a); that is what s18A exists for.
Documentation required
- A written agreement or scope describing what the contribution funds
- Board or delegated authority recording the business rationale
- Tax invoice or funding agreement and proof of payment
- Ubuntu Gale's delivery and impact reporting, which evidences that the spend was applied as agreed
Ubuntu Gale eligibility: Available now
A contribution to Ubuntu Gale can be structured as deductible business expenditure today, and Ubuntu Gale can supply the funding agreement, invoice and delivery reporting that supports it. Whether your particular contribution meets the s11(a) test is a question for your tax adviser on your facts — we make no representation about your deduction.
Conditional
The instrument can apply, but the outcome depends on facts we cannot assess for you — your entity type, targets, scorecard and verification.
Income Tax Act 58 of 1962, s56(1)(h)
Donations tax exemption on donations to approved PBOs
Exempts a donation from donations tax where the donee is a public benefit organisation approved under s30, an institution exempt under s10(1)(cA)(i), or certain other listed bodies.
Who qualifies. Any donor making a donation to an approved recipient. Without the exemption, donations tax is levied on the donor at 20% of the value donated, rising to 25% on the cumulative value above R30 million.
No donations tax on a qualifying donation
This is a separate saving from the s18A deduction and is often overlooked. A donation to an unapproved body is not merely non-deductible — it can attract donations tax payable by the donor.
- Donations tax otherwise at 20%, and 25% on cumulative donations above R30 million
- Companies have no annual general exemption equivalent to the individual R100,000
Conditions
- The donee must hold current approval at the date of the donation.
- The donation must be a gratuitous disposal — a payment for services, sponsorship rights or naming rights is not a donation.
- Where the exemption does not apply, the donor must submit an IT144 and pay the tax by the end of the month following the donation.
Documentation required
- The donee's s30 approval letter and PBO number
- Board or delegated authority approving the donation
- The donation agreement or letter recording that no quid pro quo exists
Ubuntu Gale eligibility: Conditional
This exemption follows PBO approval, which Ubuntu Gale does not yet hold. Until it does, a donation to Ubuntu Gale falls to be considered under the ordinary donations tax rules and your adviser should confirm the treatment — including whether the payment is in fact a donation or deductible business expenditure under s11(a)/(d).
What would have to happen first
- Follows automatically once s30 PBO approval is granted; no separate application is required.
B-BBEE Amended Codes of Good Practice, Code Series 300
Skills Development element
Scores a measured entity on skills development expenditure on black people as a percentage of its leviable amount, on the number of black people in learnerships, apprenticeships and internships, and on the absorption of unemployed learners into employment.
Who qualifies. Generic enterprises and Qualifying Small Enterprises being measured under the Amended Codes. Skills Development is a priority element for Generic enterprises, so a sub-minimum failure triggers discounting of the overall level.
6% of leviable amount for Generic enterprises
For a Generic enterprise the skills development spend target is 6% of the leviable amount, split as 3.5% on core skills development for black people (6 points) and 2.5% on bursaries for black students at Higher Education Institutions (4 points), with spend weighted to Economically Active Population demographics. A QSE target is 3%. A further 4 points are available where black unemployed learners on category 18.1 or 18.2 programmes equal 2.5% of headcount, and 5 bonus points where all of those unemployed learners are absorbed into employment at the end of the programme.
- Generic skills spend target: 6% of leviable amount
- Core skills development spend: 3.5% of leviable amount — 6 points
- Bursaries for black students at Higher Education Institutions: 2.5% of leviable amount — 4 points
- QSE skills spend target: 3% of leviable amount
- Black unemployed learners equal to 2.5% of headcount (categories 18.1/18.2) — 4 points
- Absorption of all unemployed learners into employment — 5 bonus points
Conditions
- Spend must be on black people as defined in the B-BBEE Act, and is weighted against Economically Active Population demographics.
- A Workplace Skills Plan, Annual Training Report and Pivotal Report must be submitted to the relevant SETA and implemented.
- Learning programmes must fall within the categories in the Learning Programme Matrix; category 18.1 and 18.2 programmes carry the unemployed-learner points.
- Skills Development is a priority element for Generic enterprises — missing the 40% sub-minimum discounts the overall B-BBEE level by one.
- Expenditure must be verified by an accredited B-BBEE verification agency; unverifiable spend scores nothing.
Documentation required
- Signed training registers and attendance records
- Learner or participant details sufficient for demographic classification
- Invoices and proof of payment for the training spend
- Workplace Skills Plan and Annual Training Report submission confirmation
- Programme outline mapped to the Learning Programme Matrix category claimed
- Absorption evidence — employment contracts — where bonus points are claimed
Ubuntu Gale eligibility: Conditional
Ubuntu Gale programmes are structured to produce the participation, attendance and outcome evidence a verification agency asks for, and we will supply it. But Ubuntu Gale is not accredited by SAQA, the QCTO or any SETA, so our programmes are not learnerships and cannot be claimed as category 18.1 or 18.2 learning programmes. Which Learning Programme Matrix category, if any, your verification agency accepts is their determination and not ours — establish that with them before you commit spend on this basis.
B-BBEE Amended Codes of Good Practice, Code Series 400
Enterprise and Supplier Development element
Scores preferential procurement, supplier development and enterprise development contributions that grow black-owned suppliers and black-owned enterprises within and beyond the measured entity's supply chain.
Who qualifies. Generic enterprises and QSEs. Enterprise and Supplier Development is a priority element for Generic enterprises.
42 weighting points, excluding bonus points
Enterprise Development contributions carry a target of 1% of net profit after tax and Supplier Development contributions a target of 2% of NPAT, alongside the preferential procurement sub-elements. The element carries 42 weighting points before bonus points.
- Enterprise Development: 1% of net profit after tax
- Supplier Development: 2% of net profit after tax
- Element total: 42 weighting points excluding bonus points
- Where NPAT is nil or below the norm, the indicative percentage is applied to turnover in accordance with the Codes
Conditions
- Beneficiaries must be Exempted Micro Enterprises or QSEs that are at least 51% black-owned.
- Supplier Development beneficiaries must be existing suppliers to the measured entity; Enterprise Development beneficiaries must not be.
- Contributions must be quantified using the Benefit Factor Matrix — a grant, a loan, a discount and shared capacity are recognised at different rates.
- Enterprise and Supplier Development is a priority element for Generic enterprises and carries a 40% sub-minimum.
- Contributions must be verified by an accredited verification agency.
Documentation required
- Signed contribution or grant agreement with the beneficiary enterprise
- The beneficiary's B-BBEE certificate or sworn affidavit evidencing black ownership and EME/QSE status
- Proof of payment or valuation of the non-monetary contribution
- Benefit Factor Matrix workings
- Beneficiary progress and outcome reporting
Ubuntu Gale eligibility: Conditional
Where an Ubuntu Gale programme develops named black-owned small businesses, the recognisable contribution is generally the support delivered to those beneficiary enterprises, not the payment to Ubuntu Gale itself. That distinction is the one verification agencies test hardest. We can structure a restricted contribution around identified beneficiary enterprises and report at beneficiary level; whether your agency recognises it, and at what benefit factor, is their call.
B-BBEE Amended Codes of Good Practice, Code Series 500
Socio-Economic Development element
Scores contributions that facilitate sustainable access to the economy for black people — including community development, education access, health and welfare initiatives — measured as a percentage of net profit after tax.
Who qualifies. Generic enterprises and QSEs measured under the Amended Codes.
1% of NPAT for the full 5 points
The annual value of Socio-Economic Development contributions as a percentage of net profit after tax has a target of 1%, carrying 5 weighting points on the Generic scorecard. At least 75% of the beneficiaries must be black.
- Target: 1% of net profit after tax
- Weighting: 5 points
- At least 75% black beneficiaries
- Where NPAT is nil or below the norm, the indicative percentage is applied to turnover in accordance with the Codes
Conditions
- The contribution must be aimed at facilitating sustainable access to the economy for the beneficiaries.
- At least 75% of beneficiaries must be black people.
- Contributions are quantified using the Benefit Factor Matrix — monetary contributions at 100%, other forms at lower factors.
- Beneficiary demographics must be evidenced, not asserted.
- Contributions must be verified by an accredited verification agency.
Documentation required
- Contribution agreement setting out the beneficiary group and intended outcome
- Proof of payment or valuation of a non-monetary contribution
- Beneficiary demographic evidence supporting the 75% test
- Delivery and outcome reporting from Ubuntu Gale
- Benefit Factor Matrix workings
Ubuntu Gale eligibility: Conditional
Ubuntu Gale's participant base and reporting are built to evidence beneficiary demographics, which is the part of a SED claim most commonly rejected on verification. Recognition still depends on your verification agency accepting the contribution and the beneficiary evidence. We will not assert points on your scorecard.
For information
Included so the picture is complete. It is not a benefit Ubuntu Gale can deliver or claim on your behalf.
Skills Development Levies Act 9 of 1999
Skills Development Levy and SETA grants
Levies 1% of an employer's total payroll, collected by SARS and distributed to the SETAs and the National Skills Fund. A portion returns to the employer as a mandatory grant, with further discretionary grants available for approved programmes.
Who qualifies. Employers with an annual payroll above the registration threshold. Registration is with SARS, and the levy is paid monthly on the EMP201.
20% mandatory grant recoverable against the levy paid
An employer that submits a compliant Workplace Skills Plan and Annual Training Report by the SETA deadline can recover a mandatory grant of 20% of the levy paid. Discretionary grants for learnerships, bursaries and priority skills are awarded separately at the SETA's discretion. Employers routinely forfeit the mandatory grant simply by missing the submission date.
- Levy: 1% of total payroll
- Mandatory grant: 20% of the levy paid, on timeous WSP/ATR submission
- Discretionary grants: awarded at SETA discretion against approved programmes
Conditions
- The employer must be registered for SDL with SARS and current on EMP201 submissions.
- A Workplace Skills Plan and Annual Training Report must be submitted to the relevant SETA by its deadline.
- A registered Skills Development Facilitator must be appointed where the SETA requires one.
- Public benefit organisations carrying on qualifying educational, welfare, humanitarian, health care or religious activities and holding a Tax Exemption Unit exemption letter are exempt from SDL under s10(1)(cN) of the Income Tax Act.
Documentation required
- SDL registration and EMP201 records
- Workplace Skills Plan and Annual Training Report submission confirmation
- Training records supporting the reported spend
- For an exempt organisation, the SARS Tax Exemption Unit exemption letter
Ubuntu Gale eligibility: For information
This sits on the employer's side of the relationship. Ubuntu Gale cannot recover a mandatory or discretionary grant for you, and our programmes are not SETA-registered learnerships. Included because the levy is where most corporate skills budgets originate, and because employers frequently forfeit the 20% mandatory grant through a missed deadline rather than a lack of training.
Employment Tax Incentive Act 26 of 2013
Employment Tax Incentive
Reduces the employees' tax an employer pays over to SARS in respect of qualifying employees aged 18 to 29, for up to 24 months per employee, without reducing the employee's own wage.
Who qualifies. A private employer registered for employees' tax and tax compliant, employing a qualifying employee aged 18 to 29 who was employed on or after 1 October 2013, earns within the prescribed remuneration bands and is not a connected person to the employer.
A reduction in employees' tax for qualifying young employees
The incentive is calculated per qualifying employee per month on a sliding scale linked to monthly remuneration, at a higher rate in the first 12 months and a reduced rate in the second 12. It becomes relevant to a funder at the point where programme graduates are absorbed into employment — which is also where the B-BBEE absorption bonus points sit.
Conditions
- The employee must be aged 18 to 29 at the end of the month, unless employed in a special economic zone or designated industry.
- The employee must earn at least the applicable minimum wage and fall within the prescribed remuneration bands.
- The employer must be tax compliant; the incentive may not be claimed while non-compliant.
- The incentive may not be claimed for a connected person or a domestic worker.
- Excess incentive is claimable only on the reconciliation, not carried indefinitely.
Documentation required
- Employee identity and age records
- Employment contract and payroll records showing remuneration
- EMP201 and EMP501 records reflecting the claim
Ubuntu Gale eligibility: For information
Relevant only where your organisation employs a person, including an Ubuntu Gale programme graduate. Ubuntu Gale makes no claim under it and does not guarantee employment for any participant.
Value-Added Tax Act 89 of 1991
VAT treatment of grants and donations
Determines whether a payment to a non-profit is consideration for a taxable supply, and therefore whether VAT must be accounted for and whether an input tax deduction is available to the payer.
Who qualifies. Any vendor making or receiving a grant, donation or sponsorship payment.
An unconditional donation falls outside the VAT net
A genuine unconditional donation is not consideration for a supply, so no VAT arises and there is no input tax to deduct. A conditional grant — where the payer receives identified goods, services, naming rights, advertising or reporting deliverables in return — may constitute consideration for a deemed or actual supply, with VAT consequences on both sides. How the funding agreement is drafted, not what it is called, decides the treatment.
Conditions
- A payment is a donation only where it is gratuitous and the payer receives no identifiable benefit in return.
- Sponsorship that secures branding, advertising or event rights is consideration for a supply and is not a donation.
- Conditions that merely require the funds to be used for a stated purpose, and reported on, do not automatically create a supply — but the drafting matters.
- The recipient's VAT registration status affects the outcome and should be confirmed before signature.
Documentation required
- The funding or donation agreement, with the deliverables clause
- Tax invoice where a supply is made
- Board approval characterising the payment
Ubuntu Gale eligibility: For information
Included so that a funder's finance team can characterise a contribution correctly before signature rather than after. Ubuntu Gale will draft a contribution agreement that states plainly what is and is not provided in return; your VAT treatment remains a matter for your own advisers.
Not yet eligible
Ubuntu Gale does not currently hold the approval or registration this instrument requires. Do not plan a contribution on the basis of it.
Income Tax Act 58 of 1962, s18A
Deduction for donations to approved public benefit organisations
Allows a taxpayer to deduct bona fide donations of cash or property in kind made to an organisation approved by SARS to issue s18A receipts, provided the donation funds a public benefit activity listed in Part II of the Ninth Schedule.
Who qualifies. Any South African taxpayer — individual, company or trust — holding a valid s18A receipt from an approved organisation.
Deduct up to 10% of taxable income
The deduction is limited to 10% of taxable income calculated before the s18A deduction itself. Any donation above the limit is carried forward and treated as a donation made in the following year of assessment, so nothing is lost — it is deferred.
- 10% of taxable income in the year of assessment
- Excess carried forward to the following year of assessment
- Deduction is against taxable income, not a credit against tax payable
Conditions
- The receiving organisation must hold current s18A approval from the SARS Tax Exemption Unit.
- The donation must be bona fide and free of any quid pro quo — sponsorship in return for advertising is not a donation.
- The funds must be applied to Part II Ninth Schedule activities carried on in South Africa.
- A valid s18A receipt must be held before the deduction is claimed.
Documentation required
- A s18A receipt bearing a unique receipt number
- The nature of the donor — individual, company or trust
- The donor's identity number or company registration number
- The donor's income tax reference number
- For a donation in kind, a description of the property and its fair market value
- Proof of payment or, for property in kind, a transfer or delivery record
Ubuntu Gale eligibility: Not yet eligible
Ubuntu Gale has NOT been granted s18A approval and cannot issue a s18A receipt. A donation made to Ubuntu Gale today does not support a s18A deduction. Any proposal that assumes one is incorrect. The expanded receipt particulars listed above are enforced from 1 March 2026, so a receipt issued without them will not support a claim even where approval exists.
What would have to happen first
- Approval as a public benefit organisation under s30 of the Income Tax Act.
- A separate application to the SARS Tax Exemption Unit for s18A approval — PBO approval alone does not confer it.
- The funded activity must fall within Part II of the Ninth Schedule, which is narrower than the Part I list that supports PBO status.
- Ongoing compliance: annual IT12EI returns, the s18A receipt register, and the third-party data submission SARS requires from approved organisations.
Income Tax Act 58 of 1962, s10(1)(cN) read with s30
Income tax exemption for approved public benefit organisations
Exempts the receipts and accruals of an approved public benefit organisation from income tax, to the extent that they arise from public benefit activities listed in the Ninth Schedule and from permitted trading within the prescribed limits.
Who qualifies. A non-profit company, trust or association of persons approved by the SARS Tax Exemption Unit under s30, carrying on one or more Ninth Schedule public benefit activities in a non-profit manner with an altruistic or philanthropic intent.
Exemption from income tax on qualifying receipts
The exemption applies to the organisation, not the funder. It matters to a corporate funder because it is the gateway approval: donations tax exemption under s56(1)(h) and s18A receipting both follow from it, and most funder due-diligence checklists ask for the approval letter and PBO number.
Conditions
- At least three unconnected persons must accept fiduciary responsibility, and no single person may directly or indirectly control the decision-making.
- The founding document must prohibit the distribution of funds to any person other than in the course of undertaking a public benefit activity.
- The founding document must require that, on dissolution, remaining assets transfer to a similar approved public benefit organisation, to an institution exempt under s10(1)(cA)(i), or to a department of state or administration in the national, provincial or local sphere.
- Trading and business undertakings are permitted only within the integral, occasional or prescribed-threshold limits.
- Annual IT12EI returns must be submitted whether or not tax is payable.
Documentation required
- Founding document — memorandum of incorporation, trust deed or constitution — with the required clauses
- SARS approval letter carrying the PBO reference number
- CIPC or Master's Office registration documents
- Annual financial statements and IT12EI submissions
Ubuntu Gale eligibility: Not yet eligible
Ubuntu Gale is a registered non-profit company (UBUNTU GALE NPC, CIPC reg. 2026/299242/08) but does not hold PBO approval under s30. Non-profit incorporation and PBO approval are separate things and are commonly conflated; we will not describe ourselves as a PBO until the approval letter exists.
What would have to happen first
- Confirm the memorandum of incorporation carries the s30(3) clauses, including the dissolution clause.
- Appoint and record at least three unconnected fiduciaries.
- Submit the EI1 application with founding documents to the SARS Tax Exemption Unit.
- On approval, publish the PBO number and approval letter on this site so any funder can verify it independently.
Income Tax Act 58 of 1962, s12H
Learnership allowance
Gives an employer an additional deduction for each registered learnership or apprenticeship agreement: an annual allowance for each year the agreement is in force, and a completion allowance in the year the learner completes.
Who qualifies. An employer that is a party to a learnership agreement or apprenticeship registered with a SETA in terms of the Skills Development Act. The learner must be employed by that employer under the registered agreement.
R40,000 annual + R40,000 completion allowance per learner
For a learner holding an NQF level 1 to 6 qualification, the annual allowance is R40,000 and the completion allowance a further R40,000. For NQF levels 7 to 10 both figures are R20,000. Where the learner has a disability the figures are R60,000 and R50,000 respectively. Both the annual and the completion allowance may be claimed in the year the learnership completes, so a completing NQF 1–6 learner can carry R80,000 of allowance in a single year.
- NQF 1–6: R40,000 annual allowance and R40,000 completion allowance
- NQF 7–10: R20,000 annual allowance and R20,000 completion allowance
- Learner with a disability: R60,000 annual and R50,000 completion
- The annual allowance is apportioned where the agreement runs for part of a year
Applies to learnership agreements entered into before 1 April 2027.
Conditions
- There must be a learnership or apprenticeship agreement REGISTERED WITH A SETA. An unregistered training programme, however good, attracts no s12H allowance.
- The employer claiming must be the employer party to the registered agreement.
- The completion allowance is claimed only in the year of assessment in which the learner completes the agreement.
- Where a learner transfers between employers, the allowance is apportioned between them.
- Records of the registered agreement and SETA registration must be retained for the claim.
Documentation required
- The signed learnership or apprenticeship agreement
- SETA registration confirmation for that agreement
- The learner's employment contract with the claiming employer
- Evidence of the NQF level of the qualification
- Completion certification from the SETA for the completion allowance
Ubuntu Gale eligibility: Not yet eligible
CRITICAL — s12H is NOT available for funding an Ubuntu Gale programme. The allowance attaches to a learnership agreement registered with a SETA between an employer and a learner. Ubuntu Gale programmes are not SETA-registered learnerships, Ubuntu Gale is not an accredited training provider, and a contribution to Ubuntu Gale creates no registered agreement. Any proposal, deck or estimate that shows s12H relief against an Ubuntu Gale contribution is wrong, and we will say so.
What would have to happen first
- Accreditation of Ubuntu Gale as a training provider with the relevant SETA and quality council.
- Registration of a qualification or part-qualification, and then of a learnership, with that SETA.
- An employer entering registered learnership agreements with individual learners — the allowance sits with that employer, never with Ubuntu Gale.
Benefit estimator
Your figures, the published targets, and the honest gaps.
Indicative benefit estimator
Enter your own figures to see the published B-BBEE targets they imply, and how an intended contribution maps against them. Every output is labelled with whether Ubuntu Gale can currently support a claim under that instrument.
Runs entirely in your browser. Nothing you type here is sent to Ubuntu Gale, saved or measured.
B-BBEE contribution targets
Percentages are the published Amended Codes targets. Whether a particular contribution is recognised, and at what benefit factor, is determined by your verification agency and not by Ubuntu Gale.
- Enterprise Development target — 1% of NPAT
- R 0 Ubuntu Gale: Conditional
- Supplier Development target — 2% of NPAT
- R 0 Ubuntu Gale: Conditional
- Socio-Economic Development target — 1% of NPAT
- R 0 Ubuntu Gale: Conditional
Code 400. Recognisable where the beneficiary is a 51% black-owned EME or QSE that is not already a supplier to you, and where your verification agency accepts the contribution at the applicable benefit factor.
Code 400. Applies to beneficiaries that are existing suppliers to your business. The distinction between Enterprise and Supplier Development is the one most often corrected on verification.
Code 500, worth 5 points at target. At least 75% of beneficiaries must be black. Ubuntu Gale reports beneficiary demographics; recognition remains your verification agency's determination.
Skills development spend
Calculated on the leviable amount you entered, at the target for your measurement category.
- Skills spend target — 6% of leviable amount
- R 0 Ubuntu Gale: Conditional
- of which core skills development — 3.5% (6 points)
- R 0 Ubuntu Gale: Conditional
- of which bursaries at Higher Education Institutions — 2.5% (4 points)
- R 0 Ubuntu Gale: Conditional
Code 300. Skills Development is a priority element for Generic enterprises, so missing the 40% sub-minimum discounts your overall level by one.
Spend on black people across the Learning Programme Matrix, weighted to Economically Active Population demographics.
Bursaries for black students at Higher Education Institutions. Ubuntu Gale is not a Higher Education Institution, so this sub-target cannot be met through an Ubuntu Gale contribution.
Not available through Ubuntu Gale
Shown so the picture is complete, and struck through so no figure below can be mistaken for one you can claim on an Ubuntu Gale contribution.
- s18A deduction headroom — 10% of taxable income
- R 0 Ubuntu Gale: Not yet eligible
- s12H learnership allowance — NQF 1–6, per learner
- R 40 000 + R 40 000 Ubuntu Gale: Not yet eligible
- s12H learnership allowance — NQF 7–10, per learner
- R 20 000 + R 20 000 Ubuntu Gale: Not yet eligible
- s12H learnership allowance — Learner with a disability, per learner
- R 60 000 + R 50 000 Ubuntu Gale: Not yet eligible
Shown for completeness only. Ubuntu Gale does NOT hold s18A approval and cannot issue a s18A receipt, so a contribution to Ubuntu Gale supports no deduction under this heading. Ask your adviser about s11(a) instead, which is the route that is available today.
Annual allowance plus completion allowance, both claimable in the year of completion. It requires a learnership or apprenticeship agreement registered with a SETA between an employer and a learner. Ubuntu Gale programmes are not SETA-registered learnerships, so a contribution to Ubuntu Gale creates no s12H claim. The allowance also applies only to agreements entered into before 1 April 2027.
Annual allowance plus completion allowance, both claimable in the year of completion. It requires a learnership or apprenticeship agreement registered with a SETA between an employer and a learner. Ubuntu Gale programmes are not SETA-registered learnerships, so a contribution to Ubuntu Gale creates no s12H claim. The allowance also applies only to agreements entered into before 1 April 2027.
Annual allowance plus completion allowance, both claimable in the year of completion. It requires a learnership or apprenticeship agreement registered with a SETA between an employer and a learner. Ubuntu Gale programmes are not SETA-registered learnerships, so a contribution to Ubuntu Gale creates no s12H claim. The allowance also applies only to agreements entered into before 1 April 2027.
Indicative only — not tax, legal or financial advice
Indicative only — not tax, legal or financial advice. Every figure on this page is a general statement of published law and codes, not an assessment of your circumstances. Tax and B-BBEE outcomes depend on your entity type, financial position, verification agency and the facts of the contribution. Confirm any figure with your own tax adviser, auditor and B-BBEE verification professional before you rely on it. Ubuntu Gale does not issue s18A receipts and does not hold public benefit organisation approval.
Last reviewed 2026-07-29
Next step
Talk to us before you structure anything.
The route that works is usually not the one a funder arrives with. Tell us what you are trying to achieve and we will tell you what is genuinely available — including when the answer is that we are not the right recipient.