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
2 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, 648KB).
Prepare and Submit Donation Records
There are 2 modes to submit the donation records to IRAS.
1. Donation Offline Validation Program (OVP): Suitable for approved organisations that uses a software that can create files in accordance with IRAS’ file specifications.
Steps to submit records with Offline Validation Program (OVP)
OVP allows approved organisations to validate the files from your customised software before submission to IRAS.
Files generated from your customised software must be in either .txt or .csv file format:
Text (.txt) format
Comma delimited (.csv) format
Step 1: Download and install OVP
- Log in to myTax Portal to download and install OVP.
Note: Only staff authorised with the ‘Approver’ or ‘Preparer’ role for ‘Submission of Donation Records’ digital service via Corppass can download the application.
Step 2: Prepare Donation Records
- Validate the relevant files from your customised payroll software, which must be in either .txt or .csv file format, with the OVP.
- Generate an encrypted file with the .don file extension for submission.
Note: If errors are detected, OVP will flag out the respective data errors in the files. Rectify the errors within your customised payroll software before re-generating a new file for validation.
Step 3: Submit Donation Records
- Log in to myTax Portal and upload the .don file via Download Donation Application & Submit Records.
Note: Only encrypted files with the .don format generated from OVP can be submitted to IRAS via myTax Portal.
For assistance on using the Donation Offline Validation Program, refer to the donation offline validation program user guide (PDF, 989KB).
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.