Reporting entity details are the details of the Section 18A-approved organisation submitting the IT3(d) information to SARS.
These details identify the organisation responsible for issuing the Section 18A receipts and reporting the related receipt data.
In simple terms
Reporting entity = the approved organisation submitting the IT3(d) data
Reporting entity details = the organisation’s income tax number, PBO number etc and contact information
IT3(d) submission = the reporting of Section 18A receipt data to SARS
These details matter because SARS must be able to identify which approved organisation issued the receipts being reported.
For the full guide, read: Understanding IT3(d).
Related question: What donor information is required for IT3(d)?
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: Reza Amra, CA(SA) · Last updated: 12 October 2026
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