What is a reportable donation under the Maintenance of Religious Harmony Act and are there any exemptions to this requirement?

A reportable donation, under the Maintenance of Religious Harmony Act (MRHA), includes any of the following:

(i) a single-time donation of S$10,000 or more from a foreigner or a foreign entity, or

(ii) an anonymous donation of S$10,000 or more, received by a religious group in Singapore.

There is no need to declare the receipt of the following types of donations:

(i) Donations from foreigners residing in Singapore on valid Employment passes or Immigration passes issued by the relevant authorities in Singapore;

(ii) Anonymous donations received through donation boxes placed at the religious sites;

(iii) Proceeds collected during religious ceremonies or rites;

(iv) Non-cash donations (such as statues or ritual items); and

(v) Zakat and Fitrah.

For more information, please visit https://eservices2.mha.gov.sg/rds/landing/mrha.