What a section 18A receipt must show from 2026
From 1 March 2026 South African section 18A receipts need more detail, such as the donor's tax reference and in-kind gifts. How to update them.
By Achekam · · 4 min read · For Accountants & audit firms in South Africa
Most section 18A organisations have used the same receipt template for years. It was set up once, perhaps by a volunteer or a previous auditor, and nobody has looked at it since. From the 2026/2027 tax year that template is probably out of date, because SARS now requires more on every receipt.
For the firm looking after a non-profit client, this is a small job with a long tail. A receipt issued without the new details is a problem for the donor who wants to claim it and for the organisation that has to report it. This article explains what changed, why it matters for the organisation's reporting, and how to update the client's process.
Public Notice 6762
SARS says Public Notice 6762 of 24 October 2025, effective from 1 March 2026, which is the start of the 2026/2027 tax year, requires additional mandatory information on section 18A receipts. SARS gives as examples the donor's income tax reference number and details of donations of property in kind.
The notice adds to what receipts already had to show; it does not replace it. The safest approach is to read the notice itself with the client and compare it line by line with the current template, rather than working from a summary.
Only some organisations are affected. SARS says only organisations granted section 18A approval by its Tax Exempt Institutions unit may issue tax-deductible donation receipts, and only for donations used for approved public benefit activities. A client without that approval should not be issuing such receipts at all.
The donor's income tax reference number
This is the change donors will notice. Many people do not know their tax reference number by heart, and some will be reluctant to give it to a charity.
Practical steps for the client:
- add a field for the tax reference number to every donation form, online and on paper;
- explain on the form why it is asked for: so the receipt can be issued and reported to SARS;
- for regular donors, collect it once and keep it with the donor's record;
- decide, after reading the notice, how the organisation will deal with a donor who cannot or will not provide it, and apply that rule consistently.
A tax reference number is personal information. The organisation should collect it only for this purpose, keep it where only the people issuing receipts can see it, and not use it for anything else.
Donations of property in kind
Not all donations are cash. Companies donate computers, food, furniture and vehicles; individuals donate clothing and books. The notice requires receipts to carry details of donations of property in kind.
That means the receipt process needs to capture what was given, not only a rand figure. A client that issues receipts for in-kind donations should agree with the firm:
- what description of the property goes on the receipt;
- who in the organisation confirms the property was received;
- how the value shown on the receipt was arrived at, and where that working is kept;
- how the receipt is matched to the donation recorded in the books.
If the organisation has never kept a register of in-kind donations, now is the time to start one.
How receipts feed the IT3(d)
Receipts do not stay with the donor. SARS says all approved section 18A entities must submit IT3(d) third-party data on the tax-deductible receipts they issue, by 31 October for receipts from 1 March to 31 August, and by 31 May for the full year from 1 March to the end of February.
So every new detail on the receipt is also a detail the organisation will need when it reports. A receipt template updated in March but a receipt register that still records only the donor's name and amount leaves the October submission short. Update the template and the register together. IT3(d) returns for section 18A receipts covers the reporting side in full, and corporate donors' own tax position is covered in company donations and tax.
Getting the information from the client
The firm cannot fix a client's receipts from the outside; it needs the client's current template, a sample of issued receipts and the register. In Achekam, staff can create, send and track requests to clients for documents, answers and confirmations in one RFI console, whichever screen the request was raised from.
A request set for this job might include:
- the current receipt template, in an editable format;
- a sample of receipts issued since 1 March 2026;
- the receipt register for the same period;
- confirmation of who issues receipts and how donor details are collected.
When the documents arrive, file them in the client's folder in the Document Centre, Achekam's vault with a folder per client, where staff can upload files, keep versions, tag them and search. Keeping the old template and the updated one as versions of the same document shows exactly what changed and when.
A quick test for the client this week
Pick a few receipts issued since 1 March 2026 and check each one against the notice. If any lacks the donor's tax reference number or, for an in-kind gift, the details the notice asks for, the template needs changing now, before more receipts go out. SARS's page on section 18A and IT3(d) third-party data explains the mandatory information and the reporting periods; send it to the client's board with a short note of what the firm found in the sample.
General guidance only, not advice on your own circumstances. Tax and payroll rules change: check the current position with the authority or your adviser.
