Donations to EWET is tax deductible in the hands of donors in terms of Section 18A of the Income Tax Act, subject to the provisions of the Act: Companies - 5% of taxable income and Individuals - 2% of taxable income. Receipts by or accruals to EWET are exempt from income tax; donations by or to EWET are exempt from donations tax; bequests or accruals from the estates of deceased persons in favour of EWET are exempt from stamp duty - in terms of South African legislation. Commissioner of Inland Revenue dated 5 August 1993.