The children are placed at Firlands by the courts and should, therefore, be a State responsibility. Minimum standards are set by the Department of Social Development, but the State provides less than 40% of the costs of running the home. The balance is raised from donations and fund raising projects.

The Salvation Army is Public Benefit Organisation in terms of Section 30 of the Income Tax Act. Donations to Firlands will be a tax deductable allowance for donors. Legacies are controlled by The Salvation Army Cconstitution and can only be used for the purchase and restoration of assets.

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