Singapore legislation
Regulation 10
of Charities (Institutions of A Public Character) Regulations
Regulation 10
Duty to maintain donation records
Subregulation 1
An institution of a public character must maintain a record showing the particulars of every tax deductible donation received by it.
Subregulation 2
The record shall include, in respect of every donation —
the receipt number (in numerical sequence);
the name of the donor;
the identification number, or corporate or business registration number, of the donor;
the date on which the donation was received;
the type of donation received;
the amount or value of the donation received; and
any terms and conditions under which the donation was made.
Subregulation 3
The record shall be maintained for a minimum period of 5 years from the end of the year of assessment relating to the year in which the donation was received.
Subregulation 4
In paragraph (3), “year of assessment” has the same meaning as in the Income Tax Act 1947.