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CSI Spend

donate-car-seats-for-kids

Wheel Well has various projects and initiatives each requiring an amount of CSI spend. You can either contribute directly to the “Car Seats for Kids Campaign” or contact us via email regarding your spend.

We will reply with asking simple questions such as your CSI spend / budget, your area, spelling out the projects and initiatives we do and suggest a project for your area. These factors are all negotiated including marketing and public relations, depending on the CSI budget spend.

18A receipts and BEE points:

We realise that our donors deserve recognition for their involvement in the transformations we perform.

We reward all donations over R500 with a section 18A donation receipt and BEE letter of thanks making the donations Tax deductible and allows the donor to claim full BEE points under the SED category.

BEE Points:

Your donation is used exclusively by the Wheel Well on our projects which directly benefit the previously disadvantaged, earning you full BEE points for Socio-Economic Development.

Some Frequently asked questions regarding 18A donations:

What is a public benefit organisation (PBO)?

A PBO is an organisation that meets the requirements prescribed in section 30 of the Income Tax Act (the IT Act) and which may apply for approval to the Commissioner of the South African Revenue Service (the Commissioner), to enjoy the benefit of certain tax concessions.

What is a tax deductible receipt?

This is a specific receipt that is issued to a donor by an organisation that has been approved by the Commissioner under section 18A of the IT Act. A taxpayer making a bona fide donation in cash or of property made in kind is entitled to a deduction from his taxable income if the donation is supported by the necessary tax deductible receipt.

May the donations received for which a tax deductible receipt has been issued be used for any purpose?

The donations received in cash or of property made in kind may only be used to carry on PBAs listed in Part II of the Ninth Schedule of the IT Act.

What activities qualify for section 18A approval?

PBAs approved by Minister of Finance for section 18A purposes are listed in Part II (of the Ninth Schedule to the IT Act). The PBAs are limited to certain categories, the following which falls within Wheel Well mandate:

• Health Care
• Education and Development

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