Well, lets first clarify that we are talking about the person or entity making the donation (not receiving it).
The SARS pocket guide for 2016 says that only natural persons are allowed the R100k limit.
http://www.sars.gov.za/TaxTypes/Dona...s/default.aspx
This seems to state that Trusts cannot donate more than R10k without being taxed on the donation.
Note that we are really talking "gifts" here. Normal donations to bona fide charities are exempt, I think.
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