Turning Point Chartered Accountants Blog | Insights for NPOs

Check the information required on Section 18A receipts and understand how organisation, donor, donation and receipt details support your NPO’s records.

Understand donation amounts, values and types reported for IT3(d), and the receipt-record checks your NPO needs before preparing its submission.

Review the donor details taken from Section 18A receipts for IT3(d), with a focus on matching identities, supporting records and reconciliation controls.

See why IT3(d) depends on Section 18A receipt data and what that relationship means for your NPO’s receipting controls and tax reporting oversight.

Understand how Section 18A receipts connect to IT3(d), and why your NPO’s finance team needs consistent records across receipting and SARS reporting.

Understand who may issue Section 18A receipts and the approval checks your NPO should establish before authorising tax-deductible donation records.

No Section 18A receipts this period? Understand the nil-declaration question and the records your NPO should review before closing its reporting task.

Distinguish NPO registration, PBO status and Section 18A approval so your board can assess the organisation’s tax position and donor communications.

Understand Section 18A approval in the context of your NPO’s tax position, donor commitments and authority to issue tax-deductible receipts.

Does your organisation need to submit IT3(d)? Review the link between Section 18A approval, receipt activity and your NPO’s reporting responsibilities.

See how donor deduction claims connect to your NPO’s Section 18A receipts, supporting records and responsibility for accurate donation information.

Before promising donors a tax deduction, understand donation eligibility, Section 18A approval and the receipting responsibilities your NPO must manage.

Understand what a Section 18A receipt represents and why your NPO needs supporting donation records, approval checks and professional tax oversight.

Understand third-party data from your NPO’s perspective: responsibility for donor information, traceable receipt records and reporting to SARS.

What does IT3(d) mean for your NPO’s tax responsibilities? Understand the reporting process and where professional oversight fits into Section 18A compliance.

Understand IT3(d) obligations, Section 18A records and reporting responsibilities, and assess the financial controls supporting your NPO’s compliance.

Understand when grant funding may be payment for services, the VAT risks for your NPO, and what to review before signing a funding agreement.

Compare NPO audit requirements, relevant experience and audit readiness support before choosing an auditor for your South African organisation.

Understand what an NPO auditor reviews, how audits differ from other financial reviews, and how to prepare your organisation for the process.

Explore the proposed Section 18A certificate requirements, which organisations may be affected, and the records to prepare for a compliance review.