Investigations of nitrogen donors in 6H‐, 4H‐ and 3C‐SiC using conventional electron paramagnetic resonance (EPR), electron nuclear double resonance (ENDOR) and optical detection of EPR and ENDOR as well as optical absorption and emission spectroscopy are reviewed and critically discussed. An attempt is presented to interpret the experimentally found large differences in hyperfine interactions of the 14N nuclei on the various inequivalent sites in the different polytypes of SiC in terms of valley–orbit splittings and “central‐cell corrections” in the framework of the effective mass theory (EMT). P‐doping by neutron transmutation in 6H‐SiC resulted in various P‐related EPR spectra previously associated with shallow P donors and P–vacancy complexes. In analogy to the new interpretation of the N donor spectra in various polytypes, it is proposed that all P‐related spectra found hitherto in 6H‐SiC are due to isolated P donors in ground and excited EMT states. A detailed discussion is presented of the electronic structure of B acceptors, as determined by EPR and in particular by ENDOR investigations: The B atom itself has only very little unpaired hole density, while the hole resides mainly on a neighbouring relaxed C atom B acceptors have a rather “deep” character and pronounced dynamical properties. A discussion of the present understanding of the so‐called deep B centre (D centre) is also given. In contrast to B, the Al acceptor behaves as expected from the effective mass theory. It shows, however, two optical absorption bands identified by optical detection of EPR which are related to an ionization transition to the valence band and another transition, probably to a V impurity.