Income Tax Act (Chapter 134): Key legislation governing tax aspects of donations including tax deduction eligibility, IPC status requirements, record-keeping obligations, and documentation requirements for tax-deductible donations
Charities Act (Chapter 37): Primary legislation governing charitable organizations, including registration requirements, disclosure obligations, and rules for fundraising and donation collection
Goods and Services Tax Act (Chapter 117A): Legislation covering GST implications for donations, registration requirements, and documentation requirements for GST purposes
Personal Data Protection Act 2012 (PDPA): Legislation governing the collection and handling of donor information, including data protection obligations and consent requirements
Electronic Transactions Act (Chapter 88): Legislation governing the validity of electronic records and signatures, and requirements for electronic invoicing
Contract Law (Common Law): Common law principles governing contract formation, terms and conditions, and legal enforceability of agreements
Commissioner of Charities Guidelines: Regulatory guidelines issued by the Commissioner of Charities for charitable organizations and donation handling
IRAS Guidelines: Guidelines issued by the Inland Revenue Authority of Singapore regarding tax treatment of donations and related documentation requirements
Accounting Standards for Charities: Standards governing the accounting treatment and reporting of donations for charitable organizations
