Donation claims for Filing Season 2021

The advice addresses the difference between payroll giving and a direct donation; the supporting documents you require and other frequently asked questions.

See the following important information on the Tax Exempt Institution, Section 18A donations and Solidarity Fund donations:

“How to claim the donations made to the Solidarity Fund: Individual, Companies and Trusts”

Find a copy here.

“S18A fact sheet for filing season 20/21”

Find a copy here.

Frequently Asked Questions have been addressed:

How do I claim S18A deductions on the ITR12 return?

To claim donations made by the donor in a personal capacity, the following questions must be answered on the return wizard:

(i) Do you want to claim donations made to an approved organization(s) in terms of s18A?

(ii) How many organizations did you donate to?

Upon answering these questions, the donation containers for both source codes 4055 & 4011 will open on the return.

Which container is applicable for donations made to S18A-approved institutions, other than the Solidarity Fund?

Select source code 4011 (4055 only relates to donations made to the Solidarity Fund during the period April 2020 and September 2020).

Which documents are required to support my S18A claim?

A valid section 18A certificate provided by a S18A-approved organization. If the donation was made through your employer, the IRP5 certificate issued by your employer will suffice.

Where will I see the donations made through my employer on my return?

The amount donated through your employer will be reflected on your IRP5 and will therefore be pre-populated under “Employee Tax Certificate Information [IRP5/IT3 (a)]” on your return.

For more information, see the Tax Exempt Institution webpage.

09/07/2021