Donate & Invest — We MiND Foundation

Not a donation.
An investment.

"We are enablers of achievement."

Your contribution to We MiND Foundation — governed by CDII NPC, a registered Public Benefit Organisation — can unlock multiple streams of return across tax, transformation compliance, and ESG reporting, while creating measurable community impact. Every category below is structured, documented, and independently verified.

s18A Certificate
Tax-deductible donation certificate issued by CDII
B-BBEE Points
Scorecard-ready compliance verification report
ESG Impact Report
Documented community outcomes for sustainability reporting
Acknowledgement Letter
Formal confirmation for governance records
SED Skills Development Enterprise Development Preferential Procurement SmartCommute™ Volunteering s18A Tax Certificate What You Receive

B-BBEE Scorecard — Element 5

Socio-Economic
Development (SED)

Contributions to registered, independent NPO programmes qualify for SED scorecard recognition under the B-BBEE Codes of Good Practice. A direct employer payment to its own employees is remuneration — not SED. A contribution to CDII's independently governed programmes qualifies, where criteria are satisfied.

SED Scorecard Points — Generic Codes (Statement 500)
Weighting on scorecard Element 5 — SED
5 pts out of 5 available
Target spend (Generic) 1% of Net Profit After Tax (NPAT)
1% of NPAT
Target spend (QSE) Statement 605 — QSE modified target
QSE Statement 605
Beneficiary requirement 75% Black beneficiary population — CDII programmes meet this requirement
MET
Bonus points available Where spend exceeds target
Bonus may apply
CDII is a Level 1 B-BBEE Contributor — your SED contribution multiplier may apply to increase recognised value, where your B-BBEE codes permit.
We issue a Compliance Verification Report setting out the contribution amount, programme alignment, beneficiary demographics, and applicable scorecard element — ready for submission to your B-BBEE Verification Agency.
CDII's eligible programmes span education (Right 2 Learn), health & wellness (Right 2 Live), enterprise and skills (Right 2 Work, Right 2 Achieve), and sport/recreation (Right 2 Play).
The SmartCommute™ workforce resilience programme also qualifies for SED recognition — see the SmartCommute™ section below.

B-BBEE Scorecard — Element 4

Skills
Development

CDII's learnerships, skills programmes, and vocational training initiatives may qualify for Skills Development scorecard recognition. Contributions that fund training for Black learners and employees — particularly through registered learnership pathways — can count toward your Skills Development element spend and headcount targets.

Skills Development Scorecard Points (Generic)
Weighting on scorecard Element 4 — Skills Development
20 pts out of 20 available
Spend target — training 6% of Leviable Amount on Black employees
6% of leviable amount
Learnership headcount targets Employed + unemployed learner categories
2.5% per category
Priority element Sub-minimum compliance required for Level protection
Sub-minimum applies
CDII facilitates accredited learnerships and skills programmes through Right 2 Work and Right 2 Learn — learner enrolment may contribute to your headcount and spend targets.
The Cullinan Diamond Hub (CDH) vocational training centre — when operational — will provide accredited skills pathways in heritage, tourism, and artisanal trades, directly linked to SETA-registered qualifications.
We provide learner registers, attendance records, and outcome summaries to support your SETA compliance and B-BBEE verification submissions.
Skills Development contributions to CDII may also qualify as SED spend — maximising your scorecard value from a single investment.

B-BBEE Scorecard — Element 3

Enterprise
Development

Enterprise Development (ED) contributions support the growth, sustainability, and viability of Black-owned businesses and emerging enterprises. CDII's enterprise support initiatives — including business mentoring, market access facilitation, and incubation support — provide qualifying ED opportunities for corporate contributors.

Enterprise Development Scorecard Points (Generic)
Weighting on scorecard Element 3 — Enterprise & Supplier Development (ESD)
40 pts ESD combined
ED spend target 1% of Net Profit After Tax (NPAT) on B-BBEE compliant beneficiary entities
1% of NPAT
Beneficiary requirement 51%+ Black-owned or Black-managed entities
51%+ Black ownership
Non-monetary contributions Skills transfer, mentoring, loans, guarantees — also recognised
Eligible
CDII's Right 2 Work and Access to Opportunities programmes support emerging Black entrepreneurs and micro-enterprises through mentoring, market access, and business incubation.
The Soshanguve ECD Centre is a live example: CDII partnered with young Black entrepreneurs to build a sustainable early childhood development enterprise — Phase 2 is now open for ED contributions.
Contributions may be financial (grants, loans) or non-monetary (mentoring hours, technical assistance, market access facilitation). We document and certify all ED contributions for your verification submission.
We issue a detailed ED Compliance Verification Report showing contribution type, beneficiary entity details, B-BBEE status, and applicable scorecard calculation.

B-BBEE Scorecard — Element 3 (ESD)

Preferential
Procurement

Preferential Procurement recognises your organisation's spend with B-BBEE compliant suppliers and service providers. Procuring services from CDII NPC — a Level 1 B-BBEE Contributor with 135% procurement recognition — maximises the recognised value of your procurement spend.

Preferential Procurement — CDII as Supplier
CDII B-BBEE Level Level 1 Contributor
Level 1 Highest level
Procurement recognition multiplier Level 1 = 135% of spend recognised
135% recognition factor
Scorecard element Preferential Procurement — part of ESD element
25 pts available
Priority element Sub-minimum compliance threshold applies
Sub-minimum
When you procure services from CDII — including programme administration, community project management, or training facilitation — that spend qualifies as preferential procurement at the Level 1 multiplier of 135%.
CDII's B-BBEE certificate and registration details are available in the Governance section for inclusion in your supplier compliance register.
For the SmartCommute™ programme specifically, your administration fee payment to CDII constitutes a qualifying procurement transaction — contributing to both PP points and potentially SED points simultaneously.
We provide a supplier compliance certificate, B-BBEE affidavit (where applicable), and spend confirmation letter for your procurement records.
Live Programme — Closes 30 September 2026

B-BBEE Contribution Category

SmartCommute™
Workforce Resilience Programme

SmartCommute™ is a structured, CDII-governed workforce resilience programme delivering Social Ex Gratia Payments to employees during the 2026 fuel and cost-of-living crisis. Employer contributions qualify across multiple B-BBEE elements simultaneously — making it one of the highest-return compliance investments available in 2026.

The payment is R250–R500 per employee per month (tiered), processed under SARS Code 3601 with PAYE at marginal rate. The employer's cost is deductible under s11(a) — and via CDII, s18A may apply as an alternative election, where criteria are satisfied.

Learn About SmartCommute™
Programme Parameters
Payment Range
R250–R500 / employee / month (tiered)
SARS Code
3601 — PAYE at marginal rate
Primary Tax
s11(a) staff welfare — deductible
Programme Closes
30 September 2026
What Employers Receive
1
B-BBEE SED Points — your contribution to CDII qualifies as SED spend under Statement 500/605. A direct employer payment to own employees does not qualify; the CDII structure does. Where criteria are satisfied.
2
s18A Tax Certificate — as an alternative to s11(a), employers may elect s18A where criteria are satisfied. CDII issues the certificate upon application. Subject to SARS assessment.
3
Preferential Procurement Points — your admin fee to CDII (Level 1, 135% multiplier) counts as qualifying procurement spend on your B-BBEE scorecard.
4
Governance & ESG Documentation — full Board Resolution template, PPA, Disbursement Notices, and impact summary for your ESG and governance reporting.
5
Compliance Verification Report — a standalone report for submission to your B-BBEE Verification Agency, documenting the SED contribution, beneficiary demographics, and scorecard calculation.

Time, Expertise & In-Kind Contribution

Volunteering & Pro Bono

Not every contribution is monetary. We welcome skilled professionals, corporate volunteer teams, and individual volunteers who share our mission. Volunteering hours may be recognised toward your SED and Enterprise Development contributions, where criteria are satisfied — and are always acknowledged formally.

📚

Education & Tutoring

Literacy support, digital skills coaching, subject tutoring, and curriculum development for Right 2 Learn participants.

SED-eligible hours
💼

Business Mentoring

One-on-one mentoring for emerging Black entrepreneurs and small business owners in our Right 2 Work and Access to Opportunities programmes.

ED-eligible hours
⚕️

Health & Wellness

Medical, psychological, and wellness outreach — supporting Right 2 Live programme participants in under-resourced communities.

SED-eligible hours
⚖️

Legal & Governance

Pro bono legal advice, contract review, governance training, and compliance support for CDII-affiliated community enterprises.

ED-eligible hours
🏗️

Project & Construction

Technical skills, construction management, and infrastructure support for active projects such as the Soshanguve ECD Centre Phase 2.

ED + SED eligible
🌍

International & Remote

Remote mentoring, research support, international partnership facilitation, and knowledge transfer — coordinated through our Ambassador Trish Armstrong in Australia.

Contact Trish Armstrong
What Volunteers & Pro Bono Contributors Receive
Volunteer Hours CertificateFormal acknowledgement of hours contributed, role, and programme supported
Issued
SED / ED Compliance LetterMonetary valuation of hours at agreed market rate for B-BBEE scorecard submission, where criteria are satisfied
On request
ESG Impact AcknowledgementNamed recognition in CDII impact reports and annual programme summaries
Standard
Reference & TestimonialProgramme outcome summary for your personal or organisational portfolio
Available

Income Tax Act — Section 18A

Section 18A
Tax-Deductible Donations

CDII NPC is an approved s18A Public Benefit Organisation. Qualifying monetary donations may be claimed as a deduction against your taxable income, subject to SARS assessment and where criteria are satisfied. We issue a formal s18A Tax Certificate for every qualifying donation.

How It Works — Step by Step
1
You make a qualifying donation to CDII NPC — monetary contributions to approved Public Benefit Activities qualify. Confirm the applicable PBA with us before donating.
2
CDII issues a Section 18A Certificate within the agreed timeframe. The certificate includes the donor's name, tax reference, donation amount, date, and the relevant Public Benefit Activity.
3
You submit the certificate with your tax return. The donation may be deducted against your taxable income up to 10% of taxable income for individuals, and as a staff welfare cost under s11(a) for employers who elect this instead of s18A.
4
Note — s11(a) vs s18A mutual exclusivity: For SmartCommute™ employer contributions, s11(a) (primary) and s18A (alternative election) are mutually exclusive per contribution. Employers are advised to confirm their preferred treatment with an independent tax adviser.
Section 18A Certificate — What It Contains
CDII s18A Tax Certificate

Issued by Community Development Initiatives International NPC in its capacity as an approved s18A PBO.

Issuing entityCDII NPC
Donor nameAs provided
Donor tax referenceAs provided
Donation amountRand value
Donation dateDate of receipt
Public Benefit ActivityAs applicable
CDII PBO number930 041 456
CDII tax reference9162706189
Authorised signatoryLouw Allan (IO)

Documentation & Recognition

What every contributor receives —
in full.

Every contribution to We MiND Foundation is documented, acknowledged, and reported. Nothing is informal. Everything is issued in writing, suitable for use in your B-BBEE verification, tax submission, ESG report, or governance records.

Tax

Section 18A Tax Certificate

A formal SARS-compliant certificate issued by CDII NPC (PBO 930 041 456) confirming your qualifying donation. Include with your tax return to claim the s18A deduction against taxable income.

Issued for qualifying monetary donations only. Subject to SARS assessment. Where criteria are satisfied.

Transformation

B-BBEE Compliance Verification Report

A standalone report for submission to your B-BBEE Verification Agency. Sets out the contribution amount, applicable scorecard element (SED/ED/SD/PP), beneficiary demographics, B-BBEE level of CDII, and the applicable scorecard calculation.

Where criteria are satisfied. Confirm with your VA.

Scorecard

B-BBEE Scorecard Points Breakdown

A detailed breakdown of the points earned per B-BBEE element — SED, Skills Development, Enterprise Development, and Preferential Procurement — showing contribution amounts, target thresholds, and percentage attainment. Structured for direct use in your scorecard workings.

Points subject to VA verification. Based on applicable Generic or QSE codes.

ESG

ESG Impact Report & Acknowledgement

A documented impact summary showing the community outcomes funded by your contribution — learners reached, projects completed, employment created, and wellbeing supported. Named acknowledgement in CDII's programme impact reports. Suitable for inclusion in your sustainability and integrated reports.

Impact reports issued annually and per completed project.

Governance

Formal Acknowledgement Letter

A formal letter of acknowledgement on CDII letterhead, confirming the contribution, date, nature of support, and programme allocation. Suitable for your governance and audit files, board reporting, and regulatory disclosures.

Issued for all contributions — monetary, in-kind, and volunteer.

Procurement

Supplier Compliance Certificate

CDII's B-BBEE compliance certificate confirming Level 1 status and the 135% procurement recognition multiplier. Together with the spend confirmation letter, this supports your Preferential Procurement scorecard element for any procurement of CDII services.

Applicable where CDII services are procured. Confirm total measured procurement spend with your VA.

Ready to invest?

Every contribution
counts. And is counted.

Whether you are a corporate entity optimising your B-BBEE scorecard, an individual seeking a tax-efficient donation, a professional volunteering your skills, or a company participating in SmartCommute™ — we document everything, issue every certificate, and stand behind every number.

Adv. Don Leffler
don@wemindfoundation.co.za
+27 72 7113 277
Louw Allan
louw@wemindfoundation.co.za
+27 83 399 9911
Information Officer
information.officer@wemindfoundation.co.za
POPIA / PAIA enquiries