Donations tax for individuals - There is only a deduction for PBO organizations. There is no place to deduct other donations Section 18A, eg Charity Organisation or Religious organisations (not tithes) or to a natural person. The IT 12 comprehensive guide
Important:
This answer is based on tax law for the tax year ending 28 February 2020.
Answer:
You mention that your request relates to donations tax but form the information it appears that you require guidance with regard to the section 18A deduction. That would be for the individual who made the donation.
The first requirement here is that the public benefit organisation (The done) must have approval to issue the section 18A receipt. The SARS approval (as PBO) is based on Part 1 of the Ninth Schedule and the section 18A on part 2 of the Schedule. The individual can only make the deduction if this receipt was obtained (and held) by the individual.
If the donee is not approved as a public benefit organisation, the section 56(1)(h) exemption from donations tax would not have been available and an IT144 would have had to be submitted if the cumulative value of donations for the year of assessment exceeded the R100 000 amount.
On the return of income, the 2018 ITR12, you start by answering “Y” to the question, “Do you want to claim donations made to approved organisation(s) in terms of s18A?” and then indicate how many after this one “How many organisations did you donate to?”. It will then open up the following part “Donations allowable in terms of s18A to approved organisations – Rands only, no cents” of the return. Note that you must “Complete the details of the organisation(s) to whom donations were made” (for each donation) and the PBO number, will be on the receipt, is required.