What are the considerations that IPCs need to take when issuing tax-deduction receipts (TDRs) to donors on qualifying donations received?

Question

Accepted Answer

Please ensure that the purpose of the donations received by the IPC is exclusively beneficial to the community in Singapore as a whole and is not confined to sectional interests or groups of persons based on race, belief or religion. The purpose of donations must also be in line with the charitable objects under the IPC’s governing instruments.

What are the considerations that IPCs need to take when issuing tax-deduction receipts (TDRs) to donors on qualifying donations received?

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Can an IPC issue tax deduction receipt (TDR) to a third-party fundraiser, who then gives the TDR to the donors?

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