Donations & tax deductions

Key requirements

Outright cash gifts to approved Institutions of a Public Character for local causes, or to the Singapore Government, can qualify for the stated 2.5-times deduction. A registered charity is not automatically an IPC. Where a donor receives a material benefit, generally only the excess over that benefit qualifies, subject to the specified concession for benefits without commercial value. Overseas donations have separate schemes rather than the local multiplier: the humanitarian pilot covers qualifying gifts through designated charities from 2025 to 2028 at 100%, with a 40% statutory-income cap shared with the family-office philanthropy scheme. Give the recipient the correct tax reference so the qualifying donation is reported to IRAS.