What is IT3(d)?

Income Tax 3 (Donations) data reporting or IT3(d) is a SARS data reporting process used by approved Section 18A organisations to transmit donation information to SARS.

When an approved organisation issues a Section 18A receipt to a donor, the receipt information must be reported to SARS via the IT3(d) process.

In simple terms:

Section 18A receipt = the document (receipt) issued to the donor.

IT3(d) = the same receipt information (above) reported to SARS (in an electronic format)

IT3(d) helps SARS link this donation receipt information to a donor’s tax records, so that income tax deductions claimed by the donor (for the donation made) can be checked against the information submitted by the approved Section 18A organisation.

For the full guide, read: Understanding IT3(d)

Next related question: Do I have to submit IT3(d)?