🏛️ SARS Approved · Section 18A Specialists
Section 18A Registration & Certificates
Get SARS approval so your PBO can issue tax-deductible donation receipts. We handle the full Section 18A application — Forms EI1 and EI2 — anywhere in South Africa, and follow up with SARS until you are approved.
📞 021 525 9615 · ✉️ sales@bekinconsulting.co.za
✅ Tax-Deductible Receipts | ⏱️ Approval in 1–3 Months | 📋 Forms EI1 & EI2 Handled | 🇿🇦 Nationwide Service
Section 18A — Included With PBO Registration
One all-inclusive package. We apply for your PBO status and Section 18A approval together — Forms EI1 and EI2 — for a single once-off fee.
Section 18A Included
Complete PBO + Section 18A Package
R3,990
Once-off · all-inclusive
✅ PBO registration with SARS (Form EI1)
✅ Section 18A approval (Form EI2)
✅ Founding document review & required clauses
✅ Full SARS submission & follow-up
✅ Your SARS reference number for 18A receipts
✅ Nationwide — 100% online
⏱️ SARS approval typically 1–3 months
What Is Section 18A?
The approval that lets your organisation reward donors with a tax deduction.
Section 18A of the Income Tax Act allows approved organisations to issue special donation receipts — known as Section 18A certificates — that donors use to reduce their tax. Only organisations specifically approved by SARS for Section 18A may issue these receipts.
Section 18A approval is separate from, and additional to, normal PBO registration under Section 30. Your organisation must first be an approved Public Benefit Organisation (PBO), and then be approved to issue Section 18A certificates for its qualifying activities.
Section 18A vs PBO — What’s the Difference?
Two separate SARS approvals, applied for on two different forms.
Form EI1
PBO Registration (Section 30)
Exempts your organisation from income tax. This is the foundation — you must be an approved PBO first.
Form EI2
Section 18A Approval
Additionally allows you to issue tax-deductible donation receipts. Only certain activities qualify.
The smartest approach is to apply for both at once — we submit Forms EI1 and EI2 together, so you can issue tax-deductible receipts as soon as you’re approved.
Who Qualifies for Section 18A?
Your activities must fall within Part II of the Ninth Schedule to the Income Tax Act.
✅ Welfare and humanitarian — care for the poor, the aged, children and people with disabilities
✅ Health care — clinics, hospices, counselling and treatment programmes
✅ Education and development — schools, bursaries, early childhood development and skills training
✅ Land and housing — housing for the poor and community development
✅ Conservation, environment and animal welfare (specific approved activities)
⛪ Important — the church exception
Purely religious activity does not qualify for Section 18A. A church can be an approved PBO, but worship alone cannot issue 18A receipts. However, if that church also runs qualifying activities — a soup kitchen, orphanage, clinic or school — those specific activities can qualify. Not sure where you stand? We’ll assess this for you before submitting.
Benefits of Section 18A Status
Why donors — especially companies — give more to Section 18A organisations.
💰 Donors pay less tax
Individuals and companies can deduct donations from taxable income, up to 10% per year — with a five-year carry-over of the excess.
📈 Bigger donations
Corporates strongly prefer Section 18A organisations because the donation reduces their tax bill.
🏢 CSI & corporate funding
Most Corporate Social Investment budgets require a valid Section 18A certificate before releasing funds.
⭐ B-BBEE SED points
Companies earn Socio-Economic Development points on the B-BBEE scorecard for donations backed by a Section 18A receipt.
🤝 Credibility
Section 18A approval signals to donors that SARS recognises your organisation as legitimate.
How to Apply for Section 18A
The full process from founding documents to your SARS reference number.
1️⃣
Get your founding document right
Your MOI, trust deed or constitution must contain the required SARS clauses — non-distribution, asset lock and dissolution — plus your qualifying activities.
2️⃣
Register for income tax
Your organisation must be registered for income tax with SARS before the application can be assessed.
3️⃣
Submit Forms EI1 & EI2
We complete both forms and lodge them with supporting documents at the SARS Tax Exempt Institutions (TEI) unit — then follow up until you’re approved and receive your reference number.
Documents Required
📄 Founding document (MOI, trust deed or constitution)
📄 NPO registration certificate (if registered with the DSD)
📄 Certified ID copies of directors / trustees / office bearers
📄 Income tax registration details
📄 A written description of your public benefit activities
📄 Physical and postal address details
A Valid 18A Receipt Must Contain
Since 1 March 2023, every Section 18A receipt must show:
✔️ Your PBO’s Section 18A reference number
✔️ The date the donation was received
✔️ Name and address of your organisation
✔️ Name, address and ID / tax number of the donor
✔️ The amount (or nature) of the donation
✔️ A certification that it will be used for qualifying activities
IT3(d) Reporting — Stay Compliant
Since 1 March 2023, every organisation that issues Section 18A certificates must also submit an IT3(d) third-party data return to SARS, declaring all the receipts it has issued. This lets SARS pre-populate donors’ tax returns. Missing your IT3(d) submission can put your Section 18A status at risk — so keep proper records of every receipt. We’ll guide you on staying compliant after approval.
⏱️ How long does it take? Once a complete application is submitted, SARS usually approves PBO and Section 18A status within one to three months. Incomplete founding documents are the biggest cause of delays — which is exactly what we check and fix before we submit.
Ready to reward your donors with tax-deductible receipts?
Section 18A Registration — Done For You
Bekin Consulting handles the entire Section 18A application with SARS on your behalf, anywhere in South Africa. We review your founding documents, confirm your activities qualify under Part II of the Ninth Schedule, complete Forms EI1 and EI2, submit to the SARS Tax Exempt Institutions unit, and follow up until you receive your approval and reference number.
Whether you’re a new organisation applying for PBO and Section 18A together, or an existing PBO that now needs Section 18A, we can help. Not registered yet? We also handle your NPO registration and PBO registration, so your entire setup is completed in one place.
Frequently Asked Questions
What is a Section 18A certificate?
A Section 18A certificate is a special donation receipt that an SARS-approved organisation issues to a donor. The donor uses it to claim the donation as a deduction against their taxable income, up to 10% of taxable income per year.
What is the difference between PBO and Section 18A?
PBO registration (Form EI1) exempts your organisation from income tax. Section 18A approval (Form EI2) additionally allows you to issue tax-deductible receipts to donors. You need PBO status first, and only certain activities also qualify for Section 18A.
Which form is used to apply for Section 18A?
Section 18A is applied for using SARS Form EI2, which is submitted together with the PBO application Form EI1 to the SARS Tax Exempt Institutions unit.
Can a church issue Section 18A certificates?
Purely religious activity does not qualify for Section 18A. However, if a church runs qualifying activities such as a soup kitchen, orphanage, clinic or school, those specific activities can be approved for Section 18A even though the worship activity cannot.
How long does Section 18A registration take?
Once a complete application is submitted, SARS usually approves PBO and Section 18A status within one to three months. Incomplete founding documents are the main cause of delays.
How much can a donor deduct with a Section 18A receipt?
Donors can deduct qualifying donations up to 10% of their taxable income in a tax year. Any excess above the 10% limit can be carried over and deducted in the following five years.
Apply for Section 18A Status Today
Get PBO registration and Section 18A approval together for R3,990 — handled from start to finish.
✉️ sales@bekinconsulting.co.za · 🇿🇦 Serving all provinces