Where the donor receives a benefit in return for the donation made (in this case the auctioned items), the tax deduction is only granted on the difference between the donation and cost of benefit. In other words, the tax deduction is granted to buyers for the difference in the purchase price and the market value of the auctioned items. Please refer to the e-Tax guide on Tax treatment on donation with benefits (Donations made on or after 19 March 2021), issued by IRAS, available on the IRAS) website for more information.