A taxpayer will only be allowed to claim a deduction for a donation to a section 18A approved organisation if it is supported by a receipt issued by the organisation. The receipt issued by the organisation must include the following details:
The reference number of the organisation issued to it by the Commissioner for purposes of section 18A;
The date of the receipt of the donation;
The name and address of the organisation issuing the receipt to which enquiries may be directed;
The name and address of the donor;
The amount or nature of the donation if not in cash;
Certification that the receipt is issued for the purpose of section 18A and that the donation will be used exclusively for the activities which are approved for section 18A purposes;
The receipt must be issued in the year when the donation is received by the organisation approved for purposes of section 18A.