Charities and non-profit organisations

Key requirements

Check the S$1 million taxable-supply registration tests even where most work is non-business. Grants, donations and sponsorship with no direct benefit to the giver normally create no output tax; benefits in return can create a supply valued under the specified rules. Particular fundraising benefits without commercial value may qualify for the charity/IPC concession. Business taxable costs can be recovered under conditions, while wholly free non-business activities are not claimable and subsidised mixed activity can require apportionment. Keep donor benefits and funding use documented. Income-tax charity exemption is a separate question from GST on a commercial event or merchandise.