IPCs are required to submit its Annual Return for Tax Deductible Donations (TDD) to the Inland Revenue Authority of Singapore (IRAS) for the calendar year by 31 January of the following year. The information would include a list of donors with the NRIC, FIN or UEN of each donor (individual or corporate). Tax deductions will be granted to qualifying donations based on the list submitted by the IPCs.

With effect from calendar year 2019, if the IPC submits the Annual Return of Tax Deductible Donations (TDD) to the Inland Revenue Authority of Singapore (IRAS) received for the calendar year via ipcLink; or the Offline Validation Programme (OVP) (before 2 Jan 2024); or via the Donation (Corppass) API (after 2 Jan 2024), the IPC do not need to submit the Annual Return for TDD to the Commissioner of Charities (COC) or Sector Administrator (SA).

However, if the IPC receives some TDD via the payroll deduction mode which are not reported via ipcLink or the OVP or Donation (Corppass) API, apart from the Annual Return for TDD submitted to IRAS, the IPC must continue to submit its Annual Return for TDD to the COC or SA before 31 January each year.

To submit the Annual Returns of TDD via the Charity Portal (http://www.charities.gov.sg), please click on “Annual Return for Tax Deductible Donations (for Payroll Deductions Only)” on the left menu to complete and submit the form.