IT3(d) and Section 18A Resources
IT3(d) for
NPOs and PBOsREPORT YOUR 18A RECEIPTS CORRECTLY
If your organisation is a PBO approved to issue Section 18A tax-deductible receipts, you must report those donations to SARS on the IT3(d) return. This resource centre explains what is required and how we can help you get it right.
What Is the IT3(d) Return?
The IT3(d) is a SARS third-party data return. Public benefit organisations and other entities approved under Section 18A of the Income Tax Act use it to report the Section 18A receipts they issue to donors. SARS uses the data to verify donation deductions claimed by individuals and companies.
Reporting has applied for years of assessment starting from 1 March 2023 onwards. Submission is made through SARS channels such as e@syFile, using the format set out in SARS’s business requirement specification. Always confirm current deadlines and specifications on the SARS third-party data page.
Turning Point Chartered Accountants SA helps IT3(d) for NPOs end to end: checking your 18A receipts, preparing and validating the data, and fixing problems before SARS raises them.
IT3(d) Support for NPOs and PBOs
Donor Data Clean-up
IT3(d) File Preparation
Error and Rejection Fixes
Staff Training
Section 18A Receipt Checks
Submitting Entity Setup
e@syFile Submission Support
Reconciliation to Donations
Our approach
Get the Data Right Before It Reaches SARS
Most IT3(d) problems start long before submission: receipts missing required details, donor tax numbers not collected, or receipts that do not match donations in the books. We start by checking your Section 18A receipts and donor records, then reconcile them to the income in your accounts.
From there we prepare the IT3(d) data, validate it, and support submission or correction. If SARS rejects a file, we work through the errors with you. For ongoing receipt issuing and automated IT3(d) export, some organisations use dedicated software — for example 10BucksOnly, a separate product for 18A receipt and IT3(d) automation. We can work alongside whatever system you use.
IT3(d) sits within your wider tax compliance. See tax services for NPOs, or start with a Needs Analysis.
Why PBOs Choose TPCSA for IT3(d)
- IT3(d) and Section 18A work led by Ridhwaan Khan CA(SA), SARS Registered Tax Practitioner (PR-0008992), H Dip Tax/VAT
- Practice focused on NPOs, PBOs and NPCs
- We reconcile receipts to your books, not just format a file
- Support with SARS rejections and corrections
- Independent advice — we work with any receipting system
RESOURCES
IT3(d) Guides and Checklists
The resources below cover the details step by step.
- IT3(d) preparation checklist (PDF)
- Mandatory IT3(d) Reporting for PBOs: Compliance Made Simple
- What Is IT3(d)? Your NPO’s Tax Reporting Responsibility
- Understanding IT3(d): A Compliance Guide for NPO Boards
- Who Must Submit IT3(d)? Assessing Your NPO’s Obligation
- IT3(d) Data Requirements: Financial Controls for South African NPOs
- IT3(d) Donor Information: Controls for Complete Identity Records
- IT3(d) Receipt Details: Maintaining a Traceable Audit Trail
- IT3(d) Readiness: What NPO Finance Teams Should Review
- IT3(d) via eFiling: Submission Controls for NPO Finance Teams
- IT3(d) via HTTPS: Readiness and Oversight for NPOs
- IT3(d) Responses: Reviewing Accepted Files, Warnings and Errors
- IT3(d) Nil Declarations: Managing a Period With No Receipts
- IT3(d) and Section 18A: Connecting Receipts With Tax Reporting
- Why Section 18A Receipt Accuracy Matters for IT3(d)
IT3(d) basics and Section 18A approval
- What is IT3(d)?
- What is third-party data?
- What is a Section 18A receipt?
- What is a tax-deductible donation?
- How does a donor claim back an income tax deduction on donations made?
- Who must submit IT3(d)?
- What is a Section 18A-approved entity?
- NPO vs PBO: what is the difference?
- When is a nil declaration required for IT3(d)?
- Who can issue Section 18A receipts?
- How does IT3(d) relate to Section 18A?
- Why does IT3(d) depend on Section 18A?
Donor, donation and receipt information
- What donor details are taken from Section 18A receipts?
- What donation amounts and donation types are reported for IT3(d)?
- What information is required on a Section 18A receipt?
- What information is needed for IT3(d)?
- What are reporting entity details for IT3(d)?
- What donor information is required for IT3(d)?
- What donation details are required for IT3(d)?
- What receipt details are required for IT3(d)?
Submission preparation and results
- How to submit IT3(d) via eFiling
- How to submit IT3(d) using the HTTPS channel
- IT3(d) for NPOs: What to Prepare Before Submission Season
- IT3(d) Accepted, Warnings and Errors: What They Mean
Section 18A guidance
Connect reporting with daily NPO administration
Reliable reporting starts with the records created throughout the year. These related Insights articles cover donor management, fundraising, governance and monthly routines.
- Common Governance Gaps NPOs Should Watch
- Fundraising for NPOs in South Africa: What You Need Before You Ask for Donations
- How to Make Your Donation Page Easier to Trust
- How to Plan a Simple Fundraising Campaign
- Monthly Admin Habits Every NPO Should Build
- Understanding Donor Management for South African NPOs
- What to Look For in a Donation Platform for Your NPO
- Why Donor Details Matter for Receipts, Records and Reporting
- Fundraising for NPOs in South Africa: Fundraising do’s and don’ts for NPOs
Frequently Asked Questions About IT3(d)
Who must submit an IT3(d)?
Organisations approved by SARS to issue Section 18A receipts, such as qualifying PBOs, must report the 18A receipts they issue. If you are not 18A-approved, IT3(d) reporting for donations generally does not apply, but check your status with us or SARS.
What information goes into the IT3(d)?
Broadly, details of your organisation, each donor and each Section 18A receipt, including the amount donated. The exact fields are set by the SARS business requirement specification for third-party data.
When is the IT3(d) due?
SARS sets annual and interim submission windows for third-party data. Dates can change, so confirm the current deadlines on the SARS website or ask us before each period.
What if we issued no Section 18A receipts?
SARS guidance has provided for nil declarations in some cases. Confirm the current requirement for your organisation rather than assuming no action is needed.
Do we need donor ID or tax numbers?
Donor identification is needed for SARS to match donations to taxpayers. Collect the required details when you issue the receipt; chasing them at submission time is much harder.
How is IT3(d) submitted?
Through SARS third-party data channels, typically e@syFile for smaller volumes. The file must follow the SARS format and pass validation.
What happens if our IT3(d) is wrong or late?
SARS may reject the file, query your organisation, or disallow donor deductions that cannot be matched. Persistent non-compliance can also put your 18A approval at risk. Corrections should be made promptly.
Can software do this for us?
Software can issue compliant receipts and export IT3(d) data, which saves time. 10BucksOnly is one such separate product. You still need the receipts and donor data to be correct and reconciled.
Is TPCSA the same as 10BucksOnly?
No. TPCSA is a chartered accounting practice offering advice and compliance services. 10BucksOnly is separate software. You can use our services with or without it.
How do we get help with our IT3(d)?
Contact us below or book a Needs Analysis. Send a sample of your 18A receipts and donation records and we will tell you what needs fixing.
Related support: Tax services for NPOs | NPO accountants | NPO consulting services | Needs Analysis
Compliance references: SARS third-party data | SARS tax exempt organisations | SARS
Get in touch
Let’s talk about your NPO
Speak to our team about your IT3(d) and Section 18A reporting needs.
We’ll help you find the right support for your organisation.