All approved Institutions of a Public Character (IPCs), including Qualifying Grantmakers and government agencies, are required to submit tax-deductible donation records to IRAS electronically. 

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 authorised with 'Approver' role for the 'Submission of Donation Records' digital service via Corppass.

For assistance on Corppass authorisation, refer to the step by step guide (PDF, 634KB).

Prepare and submit donation records

From 1 Jan 2024, IPCs/ Qualifying Grantmakers are required to  submit donation records to IRAS via Application Programming Interface (API), either through a Donation Management System (DMS) that is integrated with IRAS’ Donation API service, or by integrating their in-house DMS with IRAS’ Donation API service. The Donation API service enables IPCs and qualifying grantmakers to meet their filing obligations to IRAS seamlessly and digitally via software, and makes donation record management simpler and more efficient. Amendments of donation records submitted previously can be made via the API service as well. 

Submit via Application Programming Interface (API)

A Donation Management System (DMS) integrated with IRAS’ Donation API service provides IPCs/ Qualifying Grantmakers with a convenient and efficient way of submitting/ amending records to IRAS directly through the DMS.

Submission modeDescriptionGuide

DMS integrated with IRAS’ Donation API service

IPCs/ Qualifying Grantmakers can submit their tax-deductible donations to IRAS directly from:
  • their own in-house DMS, or
  • a DMS commercially available / purchased from software vendors.
If you are using an in-house DMS, refer to the Donation API Specifications (PDF, 361KB) to integrate your DMS with the Donation API service.
    		Check with your DMS vendor on the steps to make submissions via the DMS.

     

    List of DMS vendors supporting IRAS’ Donation API service

    View the list of DMS (PDF, 127KB) that supports the Donation API Service for submission of donation records to IRAS.

    IRAS only validates that submissions made through the DMS can be accepted by IRAS. Being in the List of DMS is not an endorsement by IRAS.

    IRAS is not liable for any losses or damages, loss of income, profit or savings, or indirect, incidental, special, or consequential or punitive damages arising from or in connection with the use and/or purchase of any of the DMS from this list.

    Common errors to avoid

    Learn more about the common errors made by IPCs (PDF, 115KB).

    For other information on submission of donation records, refer to our FAQs (PDF, 223KB).