IT3(d) needs the information contained in Section 18A receipts issued to donors.
This includes details about the approved organisation, the donor, the donation, the receipt, and whether a nil declaration applies.
In simple terms
Reporting entity details = the organisation submitting the IT3(d) information
Donor information = the taxpayer (natural person or organisation) that made the donation
Donation details = the amount, value, date and type of donation
Receipt details = the Section 18A receipt information linked to the donation
Nil declaration = confirmation that no Section 18A receipts were issued for the period (if applicable)
IT3(d) information must be accurate because it is used to report Section 18A receipt data to SARS.
For the full guide, read: Understanding IT3(d).
Related question: What are reporting entity details 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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