Question $2($Donations Tax$)$

Sibusiso received an award from the government of south Africa for his social work in assisting the less privileged. The amount of the award is R$8000000.$ As a philanthropist, and in her quest to make a meaningful contribution to the lives of ordinary people, he decided to make the following donations to various organisations and individuals:

Donated R$600000$ to a local church that she is a member, and the church is registered as an NPO $($Non$-$ profit Organisation$)$ but not registered as a PBO $($Public Benefit Organisation$)$ as the church felt that it is not compulsory to do so$.$

Donated R$200000$ to her sister.

Donated R$800000$ to her spouse.

Sibusiso is also an environmentalist and decided to also donate R$160000$ to the Green Peace charity organisations $($a registered NPO$)$ so as to fight for the protection of our environment, Green Peace is also registered as a PBO.

He also received a donation of $$200000$ from her cousin who is an expatriate in the United States, and a permanent residence therein. The exchange rate at the time of the donation was $1$$$=R5.$

It should be noted that Sibusiso is not conversant with the tax laws of the Republic and as a result, never made any efforts to declare the aforementioned donations to SARS.