Important Update on Section 18A Donation Receipts

What’s New?

The South African Revenue Service (SARS) has introduced additional requirements for issuing Section 18A donation receipts. These updates ensure that all donations remain compliant with tax regulations and that donors continue to benefit from tax deductions.

What Information is Now Required?

When issuing a Section 18A donation receipt, we now need to include the following details about the donor:

• Type of donor (individual, company, trust, etc.)
• Identification type and country of issue (for companies and legal entities)
• Identification or registration number
• Income tax reference number (if available)
• Contact number
• Email address
• A unique receipt number
• Trading name (if different from the registered name)

How Schools Must Comply

To meet these new requirements, schools must:

• Ensure all donation receipts include the prescribed information.
• Keep copies of issued receipts for auditing purposes.
• Submit reports to district offices twice a year (by 15 September and 15 April).
• Submit electronic records to SARS using the IT3(d) form via eFiling.

Submission Deadlines

• 31 October: Reporting for donations received from 1 March to 31 August.
• 31 May: Full tax-year reporting (1 March – 28/29 February).

Why This Matters

Accurate record-keeping ensures that donors can claim their tax benefits without delays. It also helps schools maintain compliance and continue receiving much-needed funding from generous supporters.

If you have any questions or need assistance, please get in touch with your school’s finance office or your local district office.

Together, we can ensure a smooth and transparent process for school donations!