{"id":601,"date":"2026-10-06T11:42:06","date_gmt":"2026-10-06T09:42:06","guid":{"rendered":"https:\/\/10bucksonly.co.za\/resources\/?p=601"},"modified":"2026-10-16T14:05:40","modified_gmt":"2026-10-16T12:05:40","slug":"how-does-it3d-relate-to-section-18a","status":"publish","type":"post","link":"https:\/\/10bucksonly.co.za\/resources\/how-does-it3d-relate-to-section-18a\/","title":{"rendered":"How does IT3(d) relate to Section 18A?"},"content":{"rendered":"\n

Income Tax 3 (Donations) data reporting or IT3(d) is the reporting of Section 18A tax-deductible receipt information to SARS.<\/p>\n\n\n\n

Section 18A deals with qualifying tax-deductible donations and the receipts issued to donors.<\/p>\n\n\n\n

IT3(d) deals with reporting those receipt details to SARS.<\/p>\n\n\n\n

In simple terms<\/h2>\n\n\n\n

Section 18A = the legal income tax provisions governing the law for qualifying tax-deductible donations<\/p>\n\n\n\n

Section 18A receipt = the formal document issued to the donor on a qualifying donation<\/p>\n\n\n\n

IT3(d) = the Section 18A receipt information submitted to SARS by the approved section 18A organisation.<\/p>\n\n\n\n

If an approved organisation issues Section 18A receipts<\/a>, those receipts create the information that need to be reported through IT3(d).<\/p>\n\n\n\n

For the full guide, read: Understanding IT3(d)<\/a>.<\/p>\n\n\n\n

Related question: Why does IT3(d) depend on Section 18A?<\/a><\/p>\n\n\n\n

Official guidance and further reading<\/h2>\n\n\n\n

SARS: Section 18A receipts and IT3(d) reporting<\/a> \u2014 tax and donation-reporting guidance.<\/p>\n\n\n\n

DSD: Obligations of registered NPOs<\/a> \u2014 NPO recordkeeping, financial reporting and registration obligations.<\/p>\n\n\n\n

Written by: Reza Amra, CA(SA) \u00b7 Last updated: 12 October 2026

IT3(d) home<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

IT3(d) relates to Section 18A because IT3(d) is the reporting of Section 18A tax-deductible receipt information to SARS.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[39,31,79],"tags":[38,33,30,40],"class_list":["post-601","post","type-post","status-publish","format-standard","hentry","category-it3d","category-compliance","category-section-18a","tag-it3d","tag-sars","tag-section-18a","tag-third-party-data"],"_links":{"self":[{"href":"https:\/\/10bucksonly.co.za\/resources\/wp-json\/wp\/v2\/posts\/601","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/10bucksonly.co.za\/resources\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/10bucksonly.co.za\/resources\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/10bucksonly.co.za\/resources\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/10bucksonly.co.za\/resources\/wp-json\/wp\/v2\/comments?post=601"}],"version-history":[{"count":8,"href":"https:\/\/10bucksonly.co.za\/resources\/wp-json\/wp\/v2\/posts\/601\/revisions"}],"predecessor-version":[{"id":995,"href":"https:\/\/10bucksonly.co.za\/resources\/wp-json\/wp\/v2\/posts\/601\/revisions\/995"}],"wp:attachment":[{"href":"https:\/\/10bucksonly.co.za\/resources\/wp-json\/wp\/v2\/media?parent=601"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/10bucksonly.co.za\/resources\/wp-json\/wp\/v2\/categories?post=601"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/10bucksonly.co.za\/resources\/wp-json\/wp\/v2\/tags?post=601"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}