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Essential Update for Non-Profits: SARS IT3(d) Submissions for Section 18A Entities

PSA - Fellow Social Investors and Changemakers!

As a social investment agency managing a diverse portfolio of donor funding, staying on top of governance is crucial for maintaining trust and ensuring the ongoing support of our valued donors. Today, we bring your attention to an important update from the South African Revenue Service (SARS) that affects all Section 18A approved entities.

Starting from May 2024, SARS requires all Section 18A approved entities to submit their third-party data on tax-deductible receipts issued to donors. This affects receipts issued between 1 March 2023 and 29 February 2024. Even if no receipts were issued, a NIL declaration must be submitted.

What Does This Mean for Your Organization?

Mandatory Data Submission: If your organization has issued Section 18A tax-deductible receipts during the specified period, you must submit this data to SARS. This requirement is part of SARS's efforts to enhance transparency and accountability in the reporting of tax-deductible donations.

NIL Declaration: In cases where no Section 18A receipts were issued, you are still required to submit a NIL declaration. This step is vital to maintain compliance and avoid any potential penalties.

Why Compliance Matters: Section 18A receipts enable donors to claim tax deductions, which significantly incentivize their contributions to your cause. Accurate and timely data submissions are essential for maintaining donor trust and ensuring that your organization adheres to tax regulations. Compliance not only fulfills legal obligations but also demonstrates your commitment to governance and transparency.

Steps to Ensure Compliance

  1. Review Issued Receipts: Carefully review all Section 18A tax-deductible receipts issued from 1 March 2023 to 29 February 2024.

  2. Prepare Your Submission: Gather the necessary data for submission. If no receipts were issued, prepare your NIL declaration.

  3. Contact SARS for Assistance: For guidance on the submission process, reach out to The SARS team is ready to help you navigate this process smoothly.

  4. Submit on Time: Ensure your data or NIL declaration is submitted to SARS promptly.

Leveraging Compliance for Better Governance

Staying compliant with these new requirements is more than just meeting a regulatory mandate; it’s about reinforcing the trust and confidence of your donors and stakeholders. By adhering to these guidelines, you demonstrate your organization’s commitment to good governance and financial integrity.

GrowZA's Commitment to Supporting You

At GrowZA, we are dedicated to supporting our partners in navigating these changes seamlessly. Compliance with SARS’s requirements will help sustain donor confidence and ensure that your organization can continue to receive and manage donor funds effectively.

For Assistance: If you need help or have questions regarding the new submission requirements, please contact SARS at They are equipped to provide the necessary support to ensure your organization remains compliant.

This update from SARS underscores the importance of meticulous record-keeping and timely reporting for all Section 18A approved entities. By staying proactive and informed, we can collectively foster a culture of transparency and accountability within the non-profit sector.

This is how we #GrowZA


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