Only outright cash donations to any approved Institution of a Public Character (IPC) in Singapore can be deducted from the donors' assessable income. You can search if an organisation is an IPC at the top right hand corner of the Charity Portal.
All individuals and businesses should furnish your name and tax reference numbers (e.g. NRIC/FIN/UEN) to the approved IPCs when making a donation. The IPCs will then provide your donation details to IRAS so that a tax deduction for your donation will be automatically included in your tax assessment.
No. This is not an outright cash donation as you are entitled to some form of benefit, i.e. a chance to win prizes.
As the benefit that comes from attending a charity dinner is treated as having no commercial value (i.e. resale value), 250% tax deduction on the full amount of $200 (i.e. $500) will be granted to the donor in the Year of Assessment 2012.
As the benefit that comes from the advertising space is treated as having a commercial value, tax deduction on the difference between the amount donated and the price of the advertising space is allowed to the donor.