A Section 18A receipt is a special receipt containing prescribed information issued under section 18A of the Income Tax Act by a section 18A-approved organisation entitling the donor to an income tax deduction for a donation made<\/p>\n\n\n\n
The receipt acts as proof that the donor made a qualifying donation to the Section 18A organisation.<\/p>\n\n\n\n
The donor may use the Section 18A receipt to support an income tax deduction claim when submitting their annual income tax return.<\/p>\n\n\n\n
Section 18A organisation = the approved organisation that can issue the receipt<\/p>\n\n\n\n
Section 18A receipt = the special document issued to the donor as proof of a qualifying donation<\/p>\n\n\n\n
IT3(d) = the reporting of that receipt information to SARS in a prescribed format.<\/p>\n\n\n\n
A normal donation receipt is not the same as a Section 18A receipt.<\/p>\n\n\n\n
Only organisations approved by SARS for Section 18A purposes may issue Section 18A receipts.<\/p>\n\n\n\n
For the full guide, read: Understanding IT3(d)<\/a>.<\/p>\n\n\n\n Related question: What is a tax-deductible donation?<\/a><\/p>\n\n\n\n Related guide: What information is required on a Section 18A receipt?.<\/p>\n\n\n\n SARS: Section 18A receipts and IT3(d) reporting<\/a> \u2014 tax and donation-reporting guidance.<\/p>\n\n\n\nOfficial guidance and further reading<\/h2>\n\n\n\n