How does a donor claim back an income tax deduction on donations made?

A donor claims an income tax deduction by obtaining a valid Section 18A certificate from an approved Section 18A organisation and entering the donation details on their annual income tax return.

The Section 18A receipt received from the organisation acts as proof of the donation.

In simple terms:

Donor = the taxpayer (natural person or company) claiming the income tax deductionSection 18A receipt = the document used as proof of the qualifying donationSARS = the authority that checks whether the income tax deduction claim is supported

The information on the Section 18A receipt should match the donation record held by the Section 18A organisation.If the donor’s details, donation amount, receipt number or donation date are incorrect, the income tax deduction may be harder to verify. This is why accurate donor records and Section 18A receipt information matter before IT3(d) reporting even begins.For the full IT3(d) guide, read: Understanding IT3(d)Related question: What is IT3(d)?