IT3(d) must be submitted by organisations that are approved by SARS to issue Section 18A tax-deductible receipts.
If an approved Section 18A organisation issued tax-deductible receipts to donors during the reporting period, the receipt information must be submitted to SARS through the IT3(d) process.
If an approved Section 18A organisation did not issue any Section 18A receipts during the reporting period, a nil declaration is still required.
In simple terms
- Section 18A-approved organisation issued receipts = submit IT3(d) receipt data
- Section 18A-approved organisation issued no receipts = submit a nil declaration
- Organisation without Section 18A approval = IT3(d) does not apply
For the full guide, read: Understanding IT3(d).
Related question: What is a Section 18A-approved entity?
Need help managing donation records and submissions? Explore 10BucksOnly’s IT3(d) platform for NPOs.
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: 13 October 2026
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