Heartwarming and homely

Little lunches

Cool for School

Freezing is a go-to technique. Fill muffin cups with yogurt and/or pureed fruit (no sugar added) and freeze overnight. This is a good way to make child-sized portions of meatloaf and quiche, too. As they thaw, these treats will help keep the other stuff in your kid’s lunch box cool at school. Many items — meat, fish, eggs, beans, cheese, milk, rice, pasta, mayo, and butter — need to be chilled.

Cricket SA

2016 / 2017 INTERNATIONAL CRICKET FIXTURES (South Africa)

WEST INDIES TRI NATION SERIES (Confirm times on Supersport)

Date Against Place
Fri-6 June vs Australia Providence Stadium, Guyana (16h00)
Weds-8 June vs West Indies Providence Stadium, Guyana (16h00)
Mon-13 June vs Australia Warner Park, Basseterre, St Kitts (16h00)
Weds-15 June vs West Indies Warner Park, Basseterre, St Kitts (16h00)
Mon-20 June vs Australia Kensington Oval, Bridgetown, Barbados (16h00)
Fri-24 June vs West Indies Kensington Oval, Bridgetown, Barbados (16h00)

vs NEW ZEALAND

Date Time Place
Fri-Tues: Aug 19-23 10h30 Kingsmead, Durban
Sat-Weds: Aug 27-31 10h30 SuperSport Park, Centurion

ODI vs IRELAND

Date Time Place
Sun-25 Sep 10h00 Willowmoore Park, Benoni

ODI vs AUSTRALIA

Date Time Place
Fri-30 Sep 14h30 SuperSport Park, Centurion
Sun-2 Oct 10h00 Wanderers, Johannesburg
Weds-5 Oct 14h30 Kingsmead, Durban
Sun-9 Oct 10h00 St George’s, Port Elizabeth
Weds-12 Oct 14h30 Newlands, Cape Town

vs SRI LANKA

Date Time Place
Thurs: Dec 15-19 10h30 Wanderers, Johannesburg
Mon-Fri: Dec 26-30 10h30 St George’s, Port Elizabeth
Mon-Fri: Jan 2-6 (2017) 10h30 Newlands, Cape Town

2017

T20 vs SRI LANKA

Date Time Place
Tues-10 Jan 10h30 Newlands, Cape Town
Frid-13 Jan 18h00 SuperSport Park, Centurion
Sun-15 Jan 14h30 Wanderers, Johannesburg

ODI vs SRI LANKA

Date Time Place
Fri-20 Jan 13h30 Kingsmead, Durban
Sun-22 Jan 10h00 St George’s, Port Elizabeth
Fri-27 Jan 13h30 Newlands, Cape Town
Sun-29 Jan 10h00 Wanderers, Johannesburg
Fri-3 Feb 13h30 SuperSport Park, Centurion

Donations tax SA

SOUTH AFRICA

DONATIONS TAX AND ASSOCIATED REGULATIONS

 

A “Donation” is the gratuitous disposal of a property in this case, without expecting something in return.

Donations tax applies to any individual, company or trust that is a resident as defined in section 1 of the Income Tax Act, 1962.

 

INDIVIDUALS

Donations by individuals: the first R100 000 of any bona fide donation will be free of donations tax. It should be noted that this amount is the maximum allowed (in totality) per year of assessment.

In other words, any tax free donations made by the donor, to individuals or otherwise, are capped at a TOTAL of R100 000 per year

A record of all donations, whether taxable or not, should be submitted on Form IT144.

 

A donation will be exempt if the total value of donations for a year of assessment does not exceed:

  • Casual gifts by companies and trusts: R10 000.
  • Donations by individuals: R100 000 (2008 to 2013 years of assessment) (section 56(2) (a) and (b)).

 

Amounts that exceed R100 000 for individuals are liable for 20% Donations Tax:

For amounts greater than R100 000 the person making the donation (donor) is liable for the tax but if the donor fails to pay the tax within the set period, the donor and donee are jointly and severally liable for the tax (section 59).

After making a donation you should fill in Form IT144 (Declaration by donor/donee) and send it to SARS with your payment.

Donations tax must be paid by the end of the month following the month during which the donation takes effect or such longer period as SARS may allow (section 60(1)). Payment must be accompanied by Form IT144 (section 60(4)).

IT144: http://www.sars.gov.za/AllDocs/OpsDocs/SARSForms/IT144%20%20Declaration%20by%20Donor%20-%20External%20Form.pdf

REFERENCES

  1. http://www.cover.co.za/general/donations-tax
  2. https://www.saica.co.za/integritax/2014/2325._Donations.htm
  3. https://en.wikipedia.org/wiki/Law_of_persons_in_South_Africa#Natural_and_juristic_persons

UNITED STATES

In general, contributions to charitable organizations may be deducted up to 50 percent of adjusted gross income computed without regard to net operating loss carrybacks. See more HERE.

REFERENCES

  1. Tax Information for Contributors
  2. Eight Tips for Deducting Charitable Contributions
  3. Organizations Eligible to Receive Tax-Deductible Charitable Contributions
  4. Filing Requirements and Required Disclosures