South Africa
Donation Agreement
R449
Create a donation agreement recording a gift of money, property, assets, equipment, shares, goods, or other value, including conditions, delivery, acceptance, warranties, tax treatment, and revocation rights where applicable.
A Donation Agreement is used when one party gives an asset, money, right, or benefit to another without expecting full payment in return. It may be used for family donations, charitable donations, donations to trusts, donations to religious organisations, gifts of equipment, shares, vehicles, movable property, or other assets.
South African legal context (2026 checklist)
A donation should clearly identify the donated asset, value, conditions, delivery, acceptance, and tax responsibility. Donations may have tax consequences, especially donations tax, capital gains tax, transfer duty, or estate-planning consequences. Donations of immovable property, shares, or regulated assets may require additional formalities and professional assistance.
- South African common law of donation and contract
- Income Tax Act 58 of 1962, donations tax provisions
- Estate Duty Act 45 of 1955
- Transfer Duty Act 40 of 1949, where immovable property is donated
- Deeds Registries Act 47 of 1937, where immovable property is transferred
- Companies Act 71 of 2008, where shares or company assets are donated
- Trust Property Control Act 57 of 1988, where donations are made to a trust
- Nonprofit Organisations Act 71 of 1997, where donations are made to an NPO
- Protection of Personal Information Act 4 of 2013
Use this as a starting point only. Verify current gazetted amendments, tribunal rules, and SARS / DOL circulars that may apply to your matter.
Typical questions we'll walk you through
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Who is the donor?
Who is the donee?
What is being donated?
What is the estimated value of the donation?
Is the donation money, movable property, immovable property, shares, equipment, or another asset?
Is the donation unconditional or subject to conditions?
When will the donation be delivered or transferred?
Who pays transfer costs, delivery costs, or taxes?
Is the donation made to a family member, trust, NPO, church, school, or charity?
Does donations tax apply?
Is the donation revocable in any circumstances?
Are there warranties about ownership and absence of encumbrances?
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