IT3(d) requires donation details from the Section 18A receipt issued to the donor.<\/p>\n\n\n\n
These details describe the donation linked to the receipt.<\/p>\n\n\n\n
This includes the donation amount or value and the nature of the donation (cash or in-kind) recorded on the receipt.<\/p>\n\n\n\n
A donation may be a cash donation or a non-cash donation, depending on what was given and whether it qualifies for Section 18A purposes.<\/p>\n\n\n\n
Donation amount = how much was donated<\/p>\n\n\n\n
Donation value = the value of a non-cash donation, where applicable<\/p>\n\n\n\n
Donation date = when the donation was made<\/p>\n\n\n\n
Donation type = the nature of the donation recorded on the receipt<\/p>\n\n\n\n
The donation details must match the Section 18A receipt information because IT3(d) reports that receipt data to SARS.<\/p>\n\n\n\n
If the donation amount, value, date or type is incorrect, the IT3(d) information may also be incorrect.<\/p>\n\n\n\n
For the full guide, read: Understanding IT3(d)<\/a>.<\/p>\n\n\n\n Related question: What receipt details are required for IT3(d)?<\/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