IT3(d) requires donation details from the Section 18A receipt issued to the donor.
These details describe the donation linked to the receipt.
This includes the donation amount or value and the nature of the donation (cash or in-kind) recorded on the receipt.
A donation may be a cash donation or a non-cash donation, depending on what was given and whether it qualifies for Section 18A purposes.
In simple terms
Donation amount = how much was donated
Donation value = the value of a non-cash donation, where applicable
Donation date = when the donation was made
Donation type = the nature of the donation recorded on the receipt
The donation details must match the Section 18A receipt information because IT3(d) reports that receipt data to SARS.
If the donation amount, value, date or type is incorrect, the IT3(d) information may also be incorrect.
For the full guide, read: Understanding IT3(d).
Related question: What receipt details are 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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