Singapore Law Blog

IRAS has reviewed the tax treatment of donations with benefits. To further encourage philanthropic giving, as a concession, certain donations made to registered charities and institutions of a public character (IPCs) will be deemed to be pure donations notwithstanding there is a benefit given in return for the donation. To qualify for the concessionary tax treatment, donations with benefits given in return will be regarded as pure donations if the benefits are treated as having no commercial value.

Details can be found in the IRAS website at http://www.iras.gov.sg/