IT3(d) & Section 18A
What donor information is required for IT3(d)?
IT3(d) requires donor information from the Section 18A receipts issued by the approved organisation.
This information identifies the donor linked to the tax-deductible receipt.
In simple terms:
Donor information = details that identify who made the donation
Section 18A receipt = the receipt issued to the donor
IT3(d) = the reporting of that receipt 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.
This information matters because SARS needs to connect the Section 18A receipt information to the correct donor record.
For the full IT3(d) guide, read:
Related question:
What donation details are required for IT3(d)?