E-learning video on GST rules for Social Service Agencies and Charities

If you are a Social Service Agency (SSA) or Charity, it is important to know how the GST rules apply when your organisation receives grants, donations or sponsorships to fund your activities.

IRAS has put together an e-learning video for SSAs (referred to as Voluntary Welfare Organisations, or "VWOs" in the video) and Charities to clarify the GST rules for this sector. The first part of the video covers the commonly encountered scenarios relating to the chargeability of GST and explains when GST should be charged when the organisation receives funding in the form of grants, donations and sponsorships. The second part of the video explains the eligibility to claim input tax and how to apportion input tax claims when the organisation is carrying on both business and non-business activities. 

To understand the GST rules and avoid errors commonly made, we encourage all SSAs and charities to go through the video.