Is this regard as a pure donation?

Like I have mention in my previous post, only certain type of donations are regard as pure donation. However, there are certain donations which comes with benefits. IRAS have reviewed the tax treatment of donations which comes with some benefits and hence some of the donations made to institutions of a public character (IPCs) will  be deemed to be pure donations even though there are some benefits given in return for the donations.


The following examples are the most common cases in Singapore:






1)Types of benefits: donation includes ticket to attend charity dinner


Is it regard as having commercial value: NO
Income Tax Treatment : Tax deduction on full amount donated


2)Types of benefits: Charity auction
 Is it regard as having commercial value:YES
 Income Tax Treatment : Tax deduction on the difference between the donation and the market value of the
auction item.


3)Types o:f benefits :Lucky draws
   Is it regard as having commercial value: YES
   Income Tax Treatment :No tax deduction.


4)Types o:f benefits :ticket to attend charity show
   Is it regard as having commercial value: NO
   Income Tax Treatment : Tax deduction on the full donation


5)Types o:f benefits :Sales of artefact
   Is it regard as having commercial value:YES
   Income Tax Treatment :  Tax deduction on the difference between the amount donation and the market value of the artefact.




Information from Inland Revenue Authority Of Singapore.(http://www.iras.gov.sg)