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Part 2 · Donation Reporting

4. Who is not relevant donor

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Amended

Last amended by an amending law of 2026.

(1)

An individual who is not a resident of Singapore and is issued —

(a)

any of the following work passes under the Employment of Foreign Manpower Act 1990:

(i)

a work permit (including a training work permit);

(ii)

an employment pass (including a training employment pass);

(iii)

a personalised employment pass;

(iv)

an Entrepass;

(v)

an S pass;

(vi)

a work holiday pass; or

(b)

any of the following passes under the Immigration Regulations (Rg 1):

(i)

a student’s pass entitling the holder of the pass to remain, or enter and remain, temporarily in Singapore to attend a particular course of study provided in Singapore;

(ii)

a visit pass called the “long‑term visit pass”; (iii)a visit pass called the “long‑term visit pass plus” issued to a spouse of a citizen of Singapore;

(iv)

a dependant’s pass issued to a spouse or dependent child (below 21 years of age) of a holder of any work pass mentioned in paragraph (a)(iv) or (v),is declared a permissible donor for the purposes of paragraph (a)(iii) of the definition of “relevant donor” in section 2 of the Act.

(2)

To avoid doubt, an individual is not treated as issued with any work pass or pass mentioned in paragraph (1) after his or her work pass or pass has lapsed or has been cancelled or revoked.

Subregulation 1

An individual who is not a resident of Singapore and is issued —

(a)

any of the following work passes under the Employment of Foreign Manpower Act 1990:

(i)

a work permit (including a training work permit);

(ii)

an employment pass (including a training employment pass);

(iii)

a personalised employment pass;

(iv)

an Entrepass;

(v)

an S pass;

(vi)

a work holiday pass; or

(b)

any of the following passes under the Immigration Regulations (Rg 1):

(i)

a student’s pass entitling the holder of the pass to remain, or enter and remain, temporarily in Singapore to attend a particular course of study provided in Singapore;

(ii)

a visit pass called the “long‑term visit pass”; (iii)a visit pass called the “long‑term visit pass plus” issued to a spouse of a citizen of Singapore;

(iv)

a dependant’s pass issued to a spouse or dependent child (below 21 years of age) of a holder of any work pass mentioned in paragraph (a)(iv) or (v),is declared a permissible donor for the purposes of paragraph (a)(iii) of the definition of “relevant donor” in section 2 of the Act.

Subregulation 2

To avoid doubt, an individual is not treated as issued with any work pass or pass mentioned in paragraph (1) after his or her work pass or pass has lapsed or has been cancelled or revoked.

Report

Part 3

Affiliations and Management Reporting

Part 4

Appeal Proceedings