I ask this question in the context where you want to make annual donations to your children, which in totality will be less than the R 100 000 threshold.
A few years ago I was in a presentation by a leading tax expert who made the statement that you actually do not have to pay the donation. It can be simply a promise to donate. So you can annually claim the tax free donations and upon your death the total of the donations will be paid over to your children and not form part of the estate.
Can anybody advise on that?