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Turning Point Chartered Accountants

IT3(d) & Section 18A

Section 18A Donor Details: Checking the Records Behind IT3(d)

IT3(d) uses donor information from Section 18A receipts to help SARS link the receipt to the correct donor taxpayer.

This will include details such as the donor’s name, identity number, income tax reference information and contact information.

In simple terms:

Donor details – identifies who made the donation

Section 18A receipt details – records of the donation itself

IT3(d) reports that information to SARS

Donor information may include the donor’s full name or registered name, identification number, registration number, tax number and contact details, where applicable.

If donor details are missing or incorrect, the receipt information may be harder to match to the donor’s tax record.

For the full IT3(d) guide, read:

Understanding IT3(d)

  • https://10bucksonly.co.za/resources/understanding-it3d/

Related question:

What donation amounts and donation types are reported for IT3(d)?

Need hands-on help? See our NPO tax services and IT3(d) resources for South African NPOs.

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