What donor details are taken from Section 18A receipts?
IT3(d) uses donor information from Section 18A receipts to help SARS connect the receipt to the correct donor taxpayer.
When is a nil declaration required for IT3(d)?
A nil declaration may be required when an organisation is approved for Section 18A but did not issue any Section 18A tax-deductible receipts during the reporting period.
What is a Section 18A-approved entity?
A Section 18A-approved entity is an organisation that has been approved by SARS to issue Section 18A tax-deductible receipts for qualifying donations.
Understanding IT3(d)
← IT3(d) resources What is IT3(d)? IT3(d) is a mandatory third-party data submission for approved Section 18A tax-exempt entities, such as PBOs, that issue tax-deductible receipts to donors. It involves submitting the details of those receipts to SARS, helping SARS pre-populate donor tax returns, verify donation claims, and reduce the risk of incorrect or fraudulent […]
How does a donor claim back an income tax deduction on donations made?
A donor tax claim is the process where a donor uses a valid Section 18A receipt to support an income tax deduction claim for a qualifying donation.
What is third-party data?
Third-party data is information submitted to SARS by an organisation or institution other than the taxpayer.
In the IT3(d) context, third-party data refers to Section 18A receipt information submitted to SARS by an approved organisation that issued tax-deductible receipts to donors.
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IT3(d) for NPOs: What to Prepare Before Submission Season
IT3(d) can feel confusing because it sits between donor admin, Section 18A receipts and SARS reporting. But preparing for IT3(d) does not need to start with a complicated process. It starts with clear records. For NPOs and approved entities that issue Section 18A tax-deductible receipts, IT3(d) reporting is connected to the receipt information given to […]