Life is like a box of chocolates. A metaphor is also a figurative comparison between two things, but does not use like or as - ex. All the world's a stage. Keep in mind that a simile is a type of metaphor, so all similes are technically metaphors.
For most people, the limits on charitable contributions don't apply. Only if you contribute more than 20% of your adjusted gross income to charity is it necessary to be concerned about donation limits. If the contribution is made to a public charity, the deduction is limited to 50% of your contribution base. For example, if you have an adjusted gross income of $100,000, your deduction limit for that year is $50,000. The rules on 20% limits and 30% limits are way too complicated to delve into in this space.
However, where a year of assessment is less than 12 months, or where it exceeds 12 months, the exemption amount of R10 000 must be adjusted proportionately. Public companies are exempt from donations tax in terms of section 56(1)(n). These donations are exempt from tax. Donations between spouses are exempt from this tax. Where two people are married in community of property and property is then donated by one of the spouses, that donation is deemed to have been made in equal shares if that property falls within the joint estate of the spouses.