IT3(d) for PBOs: the 31 October deadline explained
IT3(d) is how a Section 18A-approved PBO reports its 18A receipts to SARS. The next submission is due 31 October 2026. Here is who must file, what SARS checks, and the donor details you need.
Cara Kahts
Section 18A Receipts
A small piece of paper carrying real legal weight — for your donor’s tax return and your organisation’s credibility. The 2026 rules, in plain English.
Succession Planning
“We’ll figure it out” is a hope, not a plan. How to protect the mission from depending on any single person’s energy — including your founder’s.
AGM
The once-a-year moment of honesty: here’s what happened, here’s the money, here’s what’s next — and why skipping it is an avoidable red flag.
Meetings
SA company law requires fewer meetings than most directors fear — but when you must meet, doing it properly really matters.
Board vs Staff
In a grassroots NPO, the board often is the staff. The working board isn’t a governance failure — as long as you know which hat you’re wearing.
Conflicts of Interest
Handled properly, a conflict of interest is a Tuesday. Handled badly, it’s the story that ends up in front of a funder, a journalist, or a court.
Deregistration Risks
It happens quietly, one missed annual return at a time — until your organisation legally ceases to exist. Entirely preventable, almost never intentional.
Definitions and why they matter
Three acronyms, three regulators, three sets of paperwork. What each one actually buys you — and what it costs in ongoing compliance.
Restricted or Unrestricted Funds?
The fridge grant can’t pay the electricity bill — even temporarily, even with the best intentions. One of the most important financial lessons an NPO board can learn.