The University of the Witwatersrand, Johannesburg is a registered qualified donee effective 1 January 2016 included on the CRA’s public listing. As a qualified donee The University of the Witwatersrand, Johannesburg may issue official donation receipts to Canadian taxpayers for gifts received and is eligible to receive gifts from Canadian registered charities.

Qualified Donee
A qualified donee is for eg. a registered charity, registered Canadian amateur athletic association or a registered municipality.

Banking
The University of the Witwatersrand, Johannesburg does not have to open a bank account. The donor will make an EFT payment through his/her bank in Canada. The Canadian bank will notify our bank of the donation. Both the donor and the donee will share the bank charges.

Tax Certificate
The University of the Witwatersrand, Johannesburg will issue an Income Tax Receipt which will have the following heading: Section 3503 of the Canadian Income Tax Regulations (ITR). The donee will use this receipt to claim with tax return in Canada.

What is a Gift
It must be given freely/voluntarily. It must be for a gift of property. Can be used for a particular programme.

Conditions attached to Gift
Precedent (receipt only after condition has been met). Subsequent (where condition are not met – court can order return of donation – and donee to notify the CRA – follow CRA process).

• Please contact Maria Shardelow at maria.shardelow@wits.ac.za who will assist you with the University's banking details and the relevant processes for you to be issued with a Tax Receipt.