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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.

On this page:

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

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, 957KB).

2. ipcLink Application: Suitable for approved organisations that do not have a software to maintain and generate the donation records for submission to IRAS.

Steps to capture and submit records with ipcLink Application

ipcLink Application allows approved organisations to maintain details of the tax-deductible and non tax-deductible donation records and to generate a file for submission to IRAS.

In using ipcLink Application, it is the responsibility of the approved organisations to ensure appropriate steps are taken to protect and secure the passwords, information and software. Access to ipcLink Application should only be given to authorised persons as it contains donors' confidential information.

    Step 1: Download and install ipcLink Application

    • Log in to myTax Portal to download and install ipcLink Application.
      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

    • Ensure all donation records for the year have been recorded.
    • Backup the ipcLink database before conversion of the records for submission.
    • Convert the tax-deductible donation records into an encrypted file with the .don file extension for submission.

     

    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 ipcLink Application can be submitted to IRAS via myTax Portal.

    For assistance on using the ipcLink Application, refer to the ipclink application user guide. (PDF, 2MB)

    For other information on the use of the ipcLink Application, please refer to our FAQ. (PDF, 482KB)

    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).