IT3(d) for NPOs: What to Prepare Before Submission Season

IT3(d) can feel confusing because it sits between donor admin, Section 18A receipts and SARS reporting. But preparing for IT3(d) does not need to start with a complicated process.

It starts with clear records.

For NPOs and approved entities that issue Section 18A tax-deductible receipts, IT3(d) reporting is connected to the receipt information given to donors. That means the details behind each receipt need to be accurate, complete and easy to check before submission season arrives.

This article is for general information only. It is not tax or legal advice. NPOs should always check the latest SARS requirements or speak to a qualified tax practitioner when needed.

What IT3(d) is about

IT3(d) is third-party data submitted to SARS by approved Section 18A entities.

In simple terms, it relates to the Section 18A tax-deductible receipts issued to donors. SARS says IT3(d) third-party data must be submitted by approved Section 18A income tax exempt entities and contains the information of tax-deductible receipts issued to donor taxpayers. South African Revenue Service

For an NPO, this means the information captured during the donation and receipt process matters long before the submission deadline.

Why preparation should not wait until the deadline

Many IT3(d) problems are not created during submission. They are created earlier, when donor details are missing, receipts are inconsistent or donation records are not checked properly.

If an NPO waits until submission season to clean everything up, the team may suddenly need to fix:

• missing donor names
• incorrect donor details
• duplicate receipt numbers
• donation amounts that do not match internal records
• unclear donation dates
• missing income tax reference numbers, where required
• receipts issued without enough supporting information
• donor records stored across multiple sources

This turns IT3(d) into a stressful admin exercise. Preparing earlier makes the process easier to manage. Shocking discovery: admin is less terrible when it is not left to ambush everyone at deadline time!

Start with your Section 18A receipt records

The best place to begin is your Section 18A receipt records.

Each receipt should be easy to trace back to a real donation and a real donor. Your team should be able to answer:

• Who made the donation?
• When was the donation received?
• How much was donated?
• What receipt number was issued?
• Was the donor information complete?
• Was the donation eligible for a Section 18A receipt?
• Is there supporting information if the receipt needs to be checked?

If these answers are hard to find, your IT3(d) preparation will be harder than it needs to be.

Check donor information early

Donor details are one of the most important parts of IT3(d) preparation.

Your NPO should review whether it has accurate information such as:

• donor name
• donor type
• donor address
• email address
• contact number
• income tax reference number
• ID, passport, company or trust registration details, where relevant
• country information, where relevant

Not every donor record will look the same, especially when donors include individuals, companies, trusts or foreign donors. This is why information should be captured carefully and reviewed before submission season.

Keep donation records consistent

Donation information should be captured in a consistent way throughout the year.

This includes:

• donation date
• donation amount
• donation reference
• payment method
• receipt number
• receipt issue date
• donation type
• notes for non-cash donations, where relevant

When donation records are inconsistent, it becomes harder to confirm what was received, what was receipted and what should be reported.

Watch for duplicate or missing receipt numbers

Receipt numbers are easy to overlook until there is a problem.

Your NPO should check that:

• each Section 18A receipt has a unique number
• receipt numbers are not duplicated
• cancelled or corrected receipts are handled carefully
• receipt numbers match the internal donation record
• receipt numbers can be traced if a donor asks for help

A clean receipt numbering system makes reporting easier and reduces confusion.

Reconcile donations before submission season

Before preparing IT3(d) data, donations should be reconciled against the organisation’s records.

This means checking that receipt records match supporting information such as:

• bank records
• payment platform reports
• donor lists
• donation exports
• accounting records
• receipt registers

The goal is to make sure the information being prepared is not only captured, but also reliable.

Check for missing donor information

Before submission season, create a list of records that need attention.

Look for:

• donors without email addresses
• donors without income tax reference numbers
• donors with incomplete names
• donors with unclear entity types
• donations without receipt numbers
• receipts without matching donation records
• records that appear more than once

This gives your team time to follow up before deadline pressure starts.

Remember that nil declarations may still apply

IT3(d) is not only something to think about when receipts were issued.

SARS states that approved Section 18A entities that did not issue any Section 18A tax-deductible receipts for a period are still required to submit a null (Rnil) declaration. South African Revenue Service

This is an important point for NPOs because “we did not issue receipts” does not automatically mean “there is nothing to do.”

Your team should know whether your organisation needs to submit receipt data or a null declaration for the relevant period.

Do not treat IT3(d) as a once-a-year task

IT3(d) becomes much easier when the organisation treats donor and receipt management as an ongoing admin procedure.

A better approach is to review records monthly or quarterly.

Your NPO can build a simple routine:

• capture donor details when the donation is received
• issue receipts carefully
• check receipt numbers regularly
• reconcile donation records
• flag missing information early
• keep supporting records organised
• review the data before submission season

Small habits throughout the year can prevent a large cleanup later.

Know who is responsible

IT3(d) preparation should not sit vaguely with “the admin team.”

Your organisation should know who is responsible for:

• checking donor information
• reviewing Section 18A receipt records
• reconciling donation records
• preparing submission data
• reviewing warnings or errors
• keeping proof of submission
• correcting records where needed

When responsibility is unclear, important steps are easier to miss.

Know when to ask for help

IT3(d) reporting can become more complex when an NPO has many donors, incomplete historical records, non-cash donations or multiple people handling donor admin.

Ask for help if your team is unsure about:

• whether the organisation should submit IT3(d)
• whether receipt records are complete
• how donor information should be captured
• what to do with missing or incorrect data
• how to prepare records for submission
• how to handle warnings or errors after submission

It is better to clarify early than to rush close to the deadline.

Final thought

IT3(d) preparation is not only about submitting information to SARS. It is about keeping donor records, Section 18A receipts and donation information organised enough to trust.

When your records are clear throughout the year, submission season becomes less stressful. Your team spends less time chasing missing details and more time focusing on the work your NPO exists to do.