{"id":650,"date":"2026-10-07T15:23:05","date_gmt":"2026-10-07T13:23:05","guid":{"rendered":"https:\/\/10bucksonly.co.za\/resources\/?p=650"},"modified":"2026-10-16T14:05:33","modified_gmt":"2026-10-16T12:05:33","slug":"what-is-a-section-18a-approved-entity","status":"publish","type":"post","link":"https:\/\/10bucksonly.co.za\/resources\/what-is-a-section-18a-approved-entity\/","title":{"rendered":"What is a Section 18A-approved entity?"},"content":{"rendered":"\n

A Section 18A-approved entity is an organisation which carries out specific public benefits activities in terms of Part II of the Ninth Schedule to the Income Tax Act and has been approved by SARS to issue Section 18A tax-deductible receipts\/certificates for qualifying donations.<\/p>\n\n\n\n

An organisation can be tax-exempt or registered as an NPO<\/a> without being approved for Section 18A.<\/p>\n\n\n\n

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

NPO registration = the organisation is registered as a non-profit organisation with the Department of Social Development<\/p>\n\n\n\n

PBO approval = the organisation is registered as a public benefit organisation (PBO) with SARS.<\/p>\n\n\n\n

Section 18A approval = the organisation is registered as a public benefit organisation (PBO) with SARS and may also issue tax-deductible receipts where the requirements are met. Note, other organisations besides PBO\u2019s may also obtain Section 18A approval from SARS.<\/p>\n\n\n\n

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

Related question: Who can issue Section 18A receipts?<\/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: Ridhwaan Khan, CA(SA) \u00b7 Last updated: 12 October 2026

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

A Section 18A-approved entity is an organisation that has been approved by SARS to issue Section 18A tax-deductible receipts for qualifying donations.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[79],"tags":[36,37,51,33,30],"class_list":["post-650","post","type-post","status-publish","format-standard","hentry","category-section-18a","tag-donor-records","tag-npo-compliance","tag-npo-donations","tag-sars","tag-section-18a"],"_links":{"self":[{"href":"https:\/\/10bucksonly.co.za\/resources\/wp-json\/wp\/v2\/posts\/650","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=650"}],"version-history":[{"count":7,"href":"https:\/\/10bucksonly.co.za\/resources\/wp-json\/wp\/v2\/posts\/650\/revisions"}],"predecessor-version":[{"id":992,"href":"https:\/\/10bucksonly.co.za\/resources\/wp-json\/wp\/v2\/posts\/650\/revisions\/992"}],"wp:attachment":[{"href":"https:\/\/10bucksonly.co.za\/resources\/wp-json\/wp\/v2\/media?parent=650"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/10bucksonly.co.za\/resources\/wp-json\/wp\/v2\/categories?post=650"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/10bucksonly.co.za\/resources\/wp-json\/wp\/v2\/tags?post=650"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}