All approved organisations (IPCs), including Grantmakers and Government Agencies) that receive tax-deductible donations are required to submit the tax-deductible donation records of their donors to IRAS.
Only donations made by donors (individuals, businesses, companies etc.) who have provided their Tax Reference Numbers (NRIC No./FIN/UEN) to approved organisations qualify as tax-deductible donations.
The tax-deductible donation records will be automatically included in the donors’ income tax assessments by IRAS.
When to Submit Donation Records
3 Jan to 31 Jan
Approved organisations are required to submit complete and accurate donation records on or before 31 Jan every year. You are encouraged to submit early to avoid last minute rush during end January.
If no donation was received in the last calendar year, no submission is required. However, you are required to notify IRAS by completing this form.
How to Submit Donation Records
Before You Start
You must be authorized with 'Approver' role for the 'Submission of Donation Records' digital service via Corppass.
For assistance on Corppass authorization, refer to the step by step guide (PDF, 626KB).
Prepare and Submit Donation Records
IPCs/Grantmakers can submit donation records to IRAS via the following modes.
Submit with Donation Management Software (API)
| SN | Modes of Submission | Description | Software/ Guides |
|---|---|---|---|
| 1 | 'Submission of Donation Records (Corppass)' Application Programming Interface (API) | This API service provides IPCs/Grantmakers with a convenient and efficient way of submitting records to IRAS directly through their software. It is suitable for IPCs/Grantmakers who:
|
Other Submission Methods
| SN | Modes of Submission | Description | Software/ Guides |
|---|---|---|---|
| 1 | ipcLink Application (will be decommissioned by Dec 2023) | The ipcLink Application allows IPCs/Grantmakers to maintain details of the tax-deductible and non tax-deductible donation records and to generate a file for submission to IRAS. It is suitable for IPCs/Grantmakers that:
In using the ipcLink Application, it is the responsibility of the IPCs/Grantmakers to ensure appropriate steps are taken to protect and secure the passwords, information and software. Access to the ipcLink Application should only be given to authorised persons as it contains donors' confidential information. | ipclink Application User Guide (PDF, 2MB) FAQ (PDF, 482KB) |
| 2 | Donation Offline Validation Program (OVP) (will be decommissioned by Dec 2023) | The OVP allows IPCs/Grantmakers to validate the files generated from your software and generate an encrypted file for submission to IRAS. It is suitable for IPCs/Grantmakers that:
Your software needs to create files that comply with IRAS’ File Format/Specifications: Text (.txt) format
Comma delimited (.csv) format
| Donation Offline Validation Program User Guide (PDF, 957KB) |
How to Amend Submitted Records
Approved organisations must ensure that you have submitted complete and accurate donation records. If you need to make any amendments to your submitted records, notify IRAS by submitting this form.
Common Errors to Avoid
Learn more about the common errors made by IPCs. (PDF, 115KB)
For other information Submission of Donation Records, refer to our FAQs (PDF, 167KB).