Recognise a genuine donation
The concession applies to voluntary gifts not motivated by a return benefit. Its specified list covers qualifying fundraising events and non-commercial or not-for-resale benefits; outright sales remain outside the donation deduction. Benefits outside the list generally reduce the deductible donation by market value and may attract GST. Keep event, acknowledgement and commercial-benefit evidence rather than label every fundraising receipt a donation.
Check the revised prize rules
From 19 March 2021, draws incidental to specified dinners, shows or golf events can qualify where the top prize does not exceed S$2,000. Higher prizes and standalone draw tickets have different results, and gift-deeming obligations may remain. This dated original is useful for the change’s introduction; use the later revised official edition when preparing present-day documentation and verify all current conditions against that source.
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.
Read the official PDF ↗