s 13 “Donation”, “anonymous donation”, “foreign donation” and related concepts
13.—(1) This section contains interpretation and supplementary provisions about donations. (2) Each of the following is a “donation” to an entity, and any reference to making a donation to an entity has a corresponding meaning:(a) a bequest of money to the entity; (b) a gift of money to the entity; (c) a loan of money to the entity otherwise than on commercial terms; (d) a payment of money to the entity that —(i) forms part of the gross proceeds of a fund‑raising venture or similar function organised by the entity; and (ii) entitles the payor or another person to take part in or otherwise obtain any benefit from the venture or function; (e) a payment of money to the entity by way of an annual or other subscription; (f) a payment of money to the entity to reimburse the entity for any expenditure incurred by the entity; (g) a payment of money to a third party towards any expenditure that is incurred by, or that would otherwise be incurred by, the entity; (h) a payment of money in any prescribed circumstances; (i) other prescribed forms of donations. (3) For the purposes of subsection (2), money is deemed to be bequeathed, gifted, lent or paid to an entity if it is bequeathed, gifted, lent or paid to an individual —(a) in the individual’s capacity as —(i) a member of the governing body of the entity; or (ii) a responsible officer of the entity; and (b) not solely for the individual’s own use and benefit. (4) A donation is an “anonymous donation” if the donation is made by or on behalf of a person whose identity cannot reasonably be ascertained, whether because the donation is made anonymously or because of deception or concealment. (5) A donation is a “foreign donation” if the donation is made by or on behalf of a foreign principal. (6) A donation of money is “accepted” by an entity if —(a) the donation is received and retained by or on behalf of the entity for its use and benefit; or (b) in the case of a donation within the meaning of subsection (2)(g), the donation is accepted by the third party as payment towards any expenditure that is incurred by, or that would otherwise be incurred by, the entity. (7) The regulations may —(a) prescribe other forms of donations for the purposes of subsection (2)(i), including donations of movable, immovable and intangible property and donations of services; (b) prescribe the methods or means by which the value of a donation is to be determined; and (c) make supplementary provisions for donations, including provisions about the circumstances in which donations are deemed to be made to or accepted by an entity.