Who can issue Section 18A receipts?
Only organisations approved by SARS for Section 18A purposes may issue Section 18A tax-deductible receipts. Further the donation must be used for specific public benefits activities in terms of Part II of the Ninth Schedule to the Income Tax Act (qualifying donations)
Being an NPO does not automatically allow an organisation to issue Section 18A receipts.
A Section 18A receipt should only be issued where the organisation has the correct approval and the donation qualifies.
In simple terms:
NPO registration alone = not enough to issue Section 18A receipts
PBO status alone = not always enough to issue Section 18A receipts
Section 18A approval = required before issuing Section 18A tax-deductible receipts
For IT3(d), this matters because the data submitted to SARS is based on Section 18A tax-deductible receipts issued to donors.
For the full IT3(d) guide, read:
Related question:
What is a Section 18A-approved entity?