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

Yearly Submission
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, 626KB).

Prepare and Submit Donation Records

IPCs/Grantmakers can submit donation records to IRAS via the following modes.

Submit with Donation Management Software (API)

SNModes of SubmissionDescriptionSoftware/ Guides
'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:

  • use software to manage their donation income information, and
  • wish to submit their records to IRAS directly from their software.

API Specification

Other Submission Methods

SNModes of SubmissionDescriptionSoftware/ Guides
ipcLink Application

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:

  • do not use software to manage your donation information.

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)

2Donation Offline Validation Program (OVP)

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:

  • use a software to manage your donation information.

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).