welfare organization
means any public benefit organisation contemplated in paragraph (a) of the definition of ‘public benefit organization’ in section 30(1) of the Income Tax Act, that has been approved by the Commissioner in terms of section 30(3) of that Act, if it carries on or intends to carry on any welfare activity determined by the Minister for purposes of this Act, relating to those activities that fall under the headings—
| (a) |
welfare and humanitarian; |
| (d) |
education and development; or |
| (e) |
conservation, environment and animal welfare. |
Administration of Estates Act, 1965
