A Section 18A receipt is a special receipt containing prescribed information issued under section 18A of the Income Tax Act by a section 18A-approved organisation entitling the donor to an income tax deduction for a donation made
The receipt acts as proof that the donor made a qualifying donation to the Section 18A organisation.
The donor may use the Section 18A receipt to support an income tax deduction claim when submitting their annual income tax return.
In simple terms
Section 18A organisation = the approved organisation that can issue the receipt
Section 18A receipt = the special document issued to the donor as proof of a qualifying donation
IT3(d) = the reporting of that receipt information to SARS in a prescribed format.
A normal donation receipt is not the same as a Section 18A receipt.
Only organisations approved by SARS for Section 18A purposes may issue Section 18A receipts.
For the full guide, read: Understanding IT3(d).
Related question: What is a tax-deductible donation?
Related guide: What information is required on a Section 18A receipt?.
Official guidance and further reading
SARS: Section 18A receipts and IT3(d) reporting — tax and donation-reporting guidance.
DSD: Obligations of registered NPOs — NPO recordkeeping, financial reporting and registration obligations.
Written by: Ridhwaan Khan, CA(SA) · Last updated: 12 October 2026
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