All approved Institutions of a Public Character (IPCs), including Qualifying Grantmakers and government agencies, are required to submit tax-deductible donation records to IRAS electronically. 

The tax-deductible donation records will be automatically included in the donors’ income tax assessments by IRAS. 

On this page:

When to submit donation records

Yearly Submission
2 Jan to 31 Jan
IPCs must submit all donation records received in the previous calendar year by 31 Jan annually. We strongly encourage you to do so early.


If no donation was received, you are required to notify IRAS by completing this form. 

How to submit donation records

Before you start

You must be authorised with 'Approver' role for the 'Submission of Donation Records' digital service via Corppass.

For assistance on Corppass authorisation, refer to the step by step guide (PDF, 634KB).

Submit donation records

IPCs are required to submit donation records to IRAS via Application Programming Interface (API). To do so, IPCs can either adopt a Donation Management System (DMS) that is integrated with IRAS’ Donation API service or integrate the API into their in-house DMS.

IRAS’ Donation API service enables IPCs to meet their filing obligations to IRAS seamlessly and digitally via software. The API service also supports amendments of donation records submitted previously and for past years’ records.

List of DMS vendors supporting IRAS’ Donation API service

View the list of DMS (PDF, 199KB) that supports the Donation API Service.

IRAS only validates that submissions made through the DMS can be accepted by IRAS. Being in the list of DMS is not an endorsement by IRAS.

IRAS is not liable for any losses or damages, loss of income, profit or savings, or indirect, incidental, special, or consequential or punitive damages arising from or in connection with the use and/or purchase of any of the DMS from this list.

Integration of Donation API service into DMS

If you are using an in-house DMS, refer to the Donation API specifications (PDF, 342 KB) to integrate the API into your DMS.

 

Common errors to avoid

Learn more about the common errors made by IPCs (PDF, 115KB).

For other information on submission of donation records, refer to our FAQs (PDF, 223KB).