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Donations & Charities

Guildlines For Donating Educational Materials To Schools In Jamaica

 

Right Click ‘save link as’ to download pdf Donations Form

 

Donate Educational Materials through NATIONAL EDUCATION TRUST (NET)

Prior to shipping the items, the shipper is to communicate with the National Education Trust (NET) to determine the suitability of the goods and whether or not they attract customs duties.

Information on computers being donated must be submitted prior to shipping to ensure that they are suitable for the intended purpose.

Adequate notice is to be given prior to shipping to allow for all the necessary approvals. This will prevent extended delays at the port of entry and possible storage/demurrage charges. This information can be emailed to either of the following addresses:

Latoya.harris@moey.gov.jm

netinfo@moey.gov.jm

Letters of offer to the institutions should be sent prior to shipping of the goods.

The goods must be consigned to the NET. Do not consign the goods to an individual or school. However, you can indicate the  

recipient school. For example, National Education Trust for Rainbow High.

Do not package educational and non-educational goods (e.g. medical supplies) together as the approval processes and requirement for customs clearance differ.

Do not package personal items and educational materials together.

A Customs Broker is required for goods valued over US$5,000

Customs Administrative Fee (CAF) will have to be paid and cannot be waived.

It is better to ship items by way of pallets, container, D container, crates, skids, drums or barrels as shipping large quantities of small packages outside of these package types will attract a higher CAF.

Failure to abide by the guidelines may result in delays at the ports. Where relevant requirements are not met, goods may have to be detained until the relevant approval is received or full duties will become payable.

 

For Clearance

The following documentation is to be sent ahead of the arrival of the goods to the NET.

  • The Bill of Lading and/or Air Waybill
  • Invoice( if goods are new)
  • List of goods and approximate value (if the goods were pre-owned.)
  • Completed Electronic Donation Form

When goods are accompanying passengers it is critical that the approvals be obtained and the necessary letters be obtained ahead of the arrival of the person, as they will have to be shown to the Customs Officer. This may be done either by the letters being sent to the arriving passengers before they leave their country of residence or by the letters being presented to the Customs Officer by a representative of the receiving institution. The itinerary of person(s) traveling with the goods is also to be provided in advance.

The approval process takes a maximum of ten (10) working days.

For further information you may contact the following officers at the NET:

 

Latoya Harris (Ms)

Manager, Public Private Partnership

National Education Trust (NET)

37 Arnold Road, Caenwood Centre, Allen Hall Building

Kingston 4

Office: 1-(876)-922-3134 or 967-7962

Mobile: 1- 876-562-9542
Email:  Latoya.harris@moey.gov.jm

 

Tax Exemptions for Registered Charities

Information on how to apply for exempt status under Section 12(h) of the Income Tax Act, as well as the process for becoming an approved charity.

PROCEDURES FOR APPROVING APPLICATIONS FOR CHARITABLE STATUS UNDER SECTION 12(H) INCOME TAX ACT

 

Section 12(h) of the Income Tax Act exempts from Income Tax the income of any corporation or association organized and operated exclusively for religious, charitable, scientific or educational purposes, no part of the net income of which enures to the benefit of any private stockholder or individual:  provided that it shall be in the discretion of the Commissioner General to determine whether or not a corporation or association comes within the meaning of this provision.

Organization/Association applying for exemption under this section shall:

  1. be a registered company under the Companies Act, being a company without shares and limited by guarantee or
  2. be established by an Act of Parliament or
  3. be established by Constitution

Documents to be submitted:

 

    • Registered Companies incorporated prior to the Companies Act of 2004
  • Duplicate of executed Articles and Memorandum of Association of the Organization certified by the Companies Office of Jamaica.
  • Copy of Certificate of Registration of the Company.
  • Covering letter requesting exemption from Income Tax under Section 12(h) of the Income Tax Act.
  • TRN of the Organization/Association
  • Registered Companies incorporated subsequent to the Companies Act of 2004
  • Certificate of Incorporation certified by the Companies Office of Jamaica
  • Duplicate and executed Form 1B of the Articles of Incorporation with schedule attached detailing the Objects and Powers of the organization
  • Covering letter requesting exemption from Income tax under section 12(h) of the Income Tax Act.
  • TRN of the Organization/Association
    • If by Act of Parliament
  • Copy of the Act incorporating the organization
  • Covering Letter requesting exemption under Section 12(h) of the Income Tax Act
  • TRN of the Organization/Association
    • If by Constitution
      • Copy of the Constitution and Bye-Laws of the organization
      • Covering Letter requesting exemption under Section 12(h) of the Income Tax Act
      • TRN of the Organization/Association

The condition for continued approval is that these entities should submit Audited Financial Statements at the end of each financial year.

Processing Time

The taxpayer should receive a response to their application within thirty (30) days of receipt of the Application.

For more information please visit www.jamaicatax.gov.jm

 

Consignment of Donated Medical Items

Given the Charities Act which was recently implemented, the Ministry of Health is no longer able to clear donated medical items received from overseas.

Donors without a registered charity in Jamaica can consign donated medical items to the following location for the attention of the intended recipient. Therefore, the Bill of Lading must reflect the consignee information as stated below and copies sent to the Ministry of Health, to the attention of Ms. Ava Gay Timberlake.

Consignee

UHWI Renal Foundation

15A Lady Musgrave Road

Kingston 5

 

Contact at the Ministry of Health

Ms. Ava-Gay Timberlake

Director, International Cooperation in Health

Ministry of Health

10-16 Grenada Way

Kingston 5

Tel.: 876-633-8172

Email: TimberlakeA@moh.gov.jm

 

Right Click ‘save link as’ to download pdf Donations Form