Income Tax 3 (Donations) data reporting or IT3(d) is the reporting of Section 18A tax-deductible receipt information to SARS.
Section 18A deals with qualifying tax-deductible donations and the receipts issued to donors.
IT3(d) deals with reporting those receipt details to SARS.
In simple terms
Section 18A = the legal income tax provisions governing the law for qualifying tax-deductible donations
Section 18A receipt = the formal document issued to the donor on a qualifying donation
IT3(d) = the Section 18A receipt information submitted to SARS by the approved section 18A organisation.
If an approved organisation issues Section 18A receipts, those receipts create the information that need to be reported through IT3(d).
For the full guide, read: Understanding IT3(d).
Related question: Why does IT3(d) depend on Section 18A?
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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