Section 18A Receipts — What the Certificate Must Actually Say

Approved organisation

Section 18A only helps if the donation went to a SARS-approved public benefit organisation (or other 18A-eligible entity) that may issue the certificate. A GoFundMe, a stokvel, or a cash gift to a person does not become 18A because the cause was good.

What the receipt needs

The statutory 18A receipt: your details, the organisation’s details and approval reference, the date, the amount, and the 18A wording SARS requires. A thank-you email or a bank beneficiary name is not the certificate. If verification asks, this is the document.

The 10% cap

The deduction is limited to 10% of taxable income (after other adjustments the Act applies). Excess can be carried forward. Do not deduct 18A against a salary year as if there were no cap. Employees can still claim 18A — it is one of the items section 23(m) leaves standing.

Payroll giving

If the employer already put 18A on the IRP5, do not claim the same debit order again. Taxzi may flag donation-looking lines. You match them to certificates. Confirm the approved list and receipt rules on sars.gov.za.

Questions

Is a church offering deductible?

Only if that body may issue a valid 18A receipt and you have it. Many congregations cannot.

What if I lost the certificate?

Ask the organisation for a copy. SARS verification will not take a bank line alone.