12. Section 18(2)(c) — required matters

A donations report for a reporting period must report the following matters for each reportable donation accepted during that period:

if the reportable donation is a foreign donation — the foreign principal’s identity particulars;

if the reportable donation is an anonymous donation and the donation is made through a third party (such as a payment service provider as defined by section 2(1) of the Payment Services Act 2019) — the third party’s identity particulars;

for a donation of money in Singapore dollars — the sum donated;

for a donation of money in other currencies — the sum donated and the equivalent in Singapore dollars when the donation was accepted;

for a donation other than of money — the estimated market value of the donation;

how the donation was made;

when the donation was received and accepted;

the particular purpose for which the donation was made, if any.