What donation amounts and donation types are reported for IT3(d)?
IT3(d) reporting uses donation information from Section 18A receipts.
This includes the donation amount or value and the type of donation recorded on the receipt.
A donation may be a cash donation or a non-cash donation, depending on what was given and whether it qualifies for Section 18A purposes.
In simple terms:
Cash donation = money donated to the approved organisation
Non-cash donation = goods or property donated to the approved organisation
Donation amount or value = the amount recorded for Section 18A receipt purposes
IT3(d) reports the receipt information linked to those donations.
If the donation amount, value or type is recorded incorrectly, the IT3(d) information may also be incorrect.
For the full IT3(d) guide, read:
Related question:
What information is required on a Section 18A receipt?