DONATIONS TO CHARITY SCHEDULE 5 CITA AMENDED
It is important to note that prior to the amendment of the 5th schedule of the CITA, donations made to companies other than those specifically listed in the schedule are not allowed for tax deduction. This however has changed since the enactment of the amendment in December 2011. The list has been expanded to include the following entities:
Public Institution established and maintained by a society or Association for the promotion of the following:
- Human Rights,
- Women empowerment and development or for re-orientation/rehabilitation/welfare support services for orphans, widows, physically challenged, refugees.
- All other categories of persons that may require social or economic rehabilitation and transformation.
- Youth empowerment and development which is carried on other than for the purposes of profits or gains to the individual members of the society, associations or persons.
- A public institution for the Leadership and Resource development or for the promotion of National unity and patriotism, promotion of social and economic development
- Public institution for the purpose of preventing accident or control activities or for information system development
- Public institution or Fund for the creation for transparency in governance and electoral processes, for the promotion of national unity and patriotism.
- For the development and promotion of sports, arts and culture which is carried on