As South African non-profit organisations (NPOs) face increasing tax compliance responsibilities, Inyathelo, the South African Institute for Advancement, has partnered with Turning Point Chartered Accountants (TPC) and 10BucksOnly to provide practical guidance on IT3(d) reporting, Section 18A donation receipts and the importance of maintaining accurate donor records.

Inyathelo hosted a free online webinar on Wednesday, 28 October 2026, aimed at helping NPOs better understand their reporting obligations to the South African Revenue Service (SARS).

Titled IT3(d) Without the Panic, the webinar was organised in collaboration with Turning Point Chartered Accountants and 10BucksOnly, bringing together expertise in financial compliance, tax administration and technology.

The session attracted considerable interest, with over 200 participants registered.

“IT3(d) should be the end result of good donor management, not a twice-a-year compliance crisis. The real opportunity however is bigger than simplifying IT3(d). When NPOs treat donor data as a strategic asset - captured once, connected and used intelligently,  it can drive compliance, strengthen donor relationships and ultimately create greater impact,” said Ridhwaan Khan CA(SA), Director of Tax at TPC.

Understanding an evolving compliance landscape

The IT3(d) reporting requirements represent an important development in the administration of tax-deductible donations in South Africa.

Under the system, now in its sixth cycle, Public Benefit Organisations (PBOs) approved to issue Section 18A tax-deductible receipts are required to submit information about qualifying donations to SARS. This enables the revenue authority to cross-reference donations reported by organisations against deductions claimed by taxpayers.  The interim deadline this year is 30 October 2026 (generally the 31st of October) for 18A receipts issued over the period 1 March to 31 August 2026.

While the requirements are intended to strengthen accountability, transparency and the integrity of charitable tax deductions, they have also introduced additional administrative responsibilities for organisations that may already be operating with limited financial and human resources.

For many NPOs, the challenge extends beyond understanding the legislation. It also involves collecting accurate donor information, issuing compliant receipts, navigating digital submission platforms and resolving technical difficulties.

Recognising these pressures, the webinar was designed to offer accessible, practical guidance that organisations could apply to their own reporting processes.

Moving from uncertainty to practical compliance

The session focused on several issues affecting Section 18A-approved organisations, including understanding what SARS expects, identifying common mistakes on donation receipts and navigating the IT3(d) submission process.

A particular area of focus was how organisations can address submission errors and SARS rejections, which can create uncertainty and delays in meeting reporting obligations.

During the interactive Q&A session, participants raised practical challenges relating to duplicate donation records, tax numbers for trusts and international donors, issuing Section 18A receipts for multiple donations, and resolving SARS submission errors. The discussion provided an opportunity for organisations to seek clarification on specific compliance concerns and receive practical guidance from the presenters.

The programme also placed emphasis on the consequences of non-compliance, not only for organisations themselves but also for the donors who support their work.

Inyathelo has previously cautioned that failure to submit accurate and timely information may affect the validity of donor tax deduction claims and potentially place an organisation’s Section 18A approval at risk.

This makes IT3(d) reporting more than a routine administrative exercise. It is closely connected to good governance, donor confidence and the financial sustainability of the non-profit sector.

The importance of accurate donor information

Effective IT3(d) reporting begins well before an organisation accesses the SARS submission platform.

NPOs need reliable internal systems for recording donations, maintaining donor information and ensuring that Section 18A receipts contain the required details.

Information such as donor identification, donation amounts, receipt numbers and the organisation’s tax approval details plays an important role in ensuring that records can be accurately submitted and verified.

Errors or incomplete information can create challenges during the reporting process and may have consequences for donors attempting to claim legitimate tax deductions.

“Automation isn’t just about simplifying IT3(d) compliance. It’s about giving NPOs back the time they need to focus on their purpose and maximise the resources they have available, said Reza Amra CA(SA), Director of Risk & Compliance at TPC. 

Technology as a tool for better reporting

Another important theme identified in the webinar programme was the role of technology in simplifying IT3(d) submissions and donor management.

The session also introduced 10BucksOnly, a platform that brings fundraising, donor management and S18A receipting and IT3(d) compliance processes together. By keeping donor and donation information organised in one place, the platform helps NPOs prepare and validate their IT3(d) data, initiate SARS submissions with one click once the data is ready, and track submission progress. The demonstration illustrated how connecting these functions can reduce manual administration, simplify the IT3(d) process and give organisations a more streamlined way to manage their donor information — without having to juggle disconnected tools and records.

For organisations managing numerous donations, having fundraising, donor records and compliance-related processes connected in one system can reduce repetitive administration, improve access to organised donor information and make it easier to manage the information required for SARS reporting.

However, technology is an enabler rather than a substitute for sound financial management practices. Accurate source records, appropriate internal controls and staff who understand the underlying compliance requirements remain essential.

The inclusion of technology and donor management in the programme reinforced the need for NPOs to approach compliance as an ongoing organisational responsibility, supported by effective processes and reliable systems, rather than a task addressed only when submission deadlines approach.

Strengthening accountability and donor trust

For Inyathelo, supporting NPOs to navigate tax and financial reporting obligations forms part of its broader commitment to building a strong, sustainable civil society.

The organisation has consistently emphasised that regulatory compliance and good governance are essential to maintaining public confidence and securing long-term support.

With NPOs facing financial pressures, growing administrative demands and increased expectations from funders, access to practical, professional guidance is especially valuable.

Collaborative learning opportunities such as the IT3(d) Without the Panic webinar provide a platform for organisations to engage with specialists, improve their understanding of regulatory requirements and strengthen their internal processes.

Ultimately, the importance of IT3(d) reporting extends beyond satisfying SARS requirements. Accurate reporting helps protect the interests of donors, reinforces organisational credibility and supports greater accountability in the use of charitable funds.

Soraya Joonas, Inyathelo Finance Director says that “Our partnership with TPC is vital in ensuring that NPOs have access to the expertise and practical support they need to navigate increasingly complex compliance requirements.  By bringing specialised knowledge and practical solutions directly to the sector, we believe that empowering organisations with the right information and tools not only strengthens financial accountability and good governance but also builds donor confidence and contributes to a more sustainable non-profit sector.”

As the regulatory environment continues to evolve, equipping non-profits with the knowledge, systems and confidence to meet their obligations will remain an important part of strengthening South Africa’s civil society sector.

Stay up to date on the SARS IT3(d) submission developments on the their website here: 

IT3(d) Third Party Data FAQs | South African Revenue Service

Watch the webinar: