There is no tax on the receipt of donations by the donee. The only time the donee would be liable for donations tax is when the donor is liable, but has not paid the tax owing to SARS. However if the R100 000 per year threshold is not breached then there will not be any tax owing.
Get Tax Deadline Reminders, News and Tips
We'll tell you when you need to file, along with tax tips and updates.