All approved organisations (IPCs), including Grantmakers and Government Agencies) that receive tax-deductible donations are required to submit the tax-deductible donation records of their donors to IRAS.

Only donations made by donors (individuals, businesses, companies etc.) who have provided their Tax Reference Numbers (NRIC No./FIN/UEN) to approved organisations qualify as tax-deductible donations.

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

Q：	When to submit donation records
A：	- Approved organisations are required to submit complete and accurate donation records on or before 31 Jan every year. You are encouraged to submit early to avoid last minute rush during end January. - If no donation was received in the last calendar year, no submission is required. However, you are required to notify IRAS.
Q：	How to submit donation records?
A：	There are 2 modes to submit the donation records to IRAS. (a) Donation Offline Validation Program (OVP) : Suitable for approved organisations that uses a software that can create files in accordance with IRAS file specifications. (b) IpcLink Application: Suitable for approved organisations that do not have a software to maintain and generate the donation records for submission to IRAS.
Q：	How to amend submitted records?
A：	Approved organisations must ensure that you have submitted complete and accurate donation records. If you need to make any amendments to your submitted records, notify IRAS by submitting.