Key requirements
Registered charities enjoy automatic income-tax exemption from YA 2008 and do not file income-tax returns. IPC status separately authorises qualifying tax-deductible donations. A charity must register for GST if annual taxable supplies exceed S$1 million, even where most activities are non-business. A registered charity accounts for GST on taxable supplies, including certain donations, grants and sponsorships where benefits are supplied in return. Input tax for business activities making taxable supplies remains subject to the normal conditions. Distinguish an outright gift from a payment purchasing a benefit before deciding the GST treatment.
Official source
A concise, independent Apex Gateway guide based on the official English source, not a reproduction of the complete document. Consult the original for full conditions, exceptions and subsequent updates.
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