s18A(A) of the Income Tax Act limits the deductible donations to PBOs to 10% of taxable income (before the donation).

The donation is then deducted from your taxable income before the tax is calculated.

Any excess can be carried over to future years.

The donation must involve the actual transfer of money of goods, so you can’t “owe” the donation to the PBO.

You must ensure that the PBO issues you with a receipt in the form described in s18A(2)(a)