5. Reporting of reportable donations

For the purposes of section 16A(2)(b) of the Act, every donation report of a religious group, and its accompanying declaration under section 16A(4) of the Act, must be —

in the appropriate form;

completed in the English language and in accordance with any directions that may be specified in the appropriate form; and

given to the competent authority using the electronic system provided by the Government for that purpose.

For every reportable donation that is not an anonymous donation and is accepted by a religious group during a reporting period, the donation report of the religious group must contain the following particulars about the relevant donor of the reportable donation:

for a relevant donor who is an individual —

the individual’s identity particulars;

the nationality and date of birth of the individual; and

the contact address (whether or not in Singapore) of the individual; (b)for a relevant donor which is an entity —

the identity particulars of the entity; and

the contact address (whether or not in Singapore) of the entity;

the amount of the donation (including its equivalent in Singapore dollars when it was accepted);

the manner in which the donation was made and the date when it was received and accepted by the religious group;

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

For every reportable donation that is an anonymous donation and is accepted by a religious group during a reporting period, the donation report of the religious group must contain the following particulars:

if the donation is transferred by a third party — the third party’s identity particulars;

the value of the donation (including its equivalent in Singapore dollars when it was accepted);

the manner in which the donation was made; (d)the date when the donation was received and accepted;

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

For the purposes of section 16A(3) of the Act, a religious group that is incorporated, registered or otherwise formed on or before 31 December 2022, must give to a competent authority, no later than 1 April 2024, a donation report, and its accompanying declaration under section 16A(4) of the Act, respecting reportable donations it accepted during each of the following reporting periods:

the initial reporting period —

starting 1 November 2022 and ending on (and including) 31 December 2022, unless sub‑paragraph (ii) applies; or

starting on the day the religious group is incorporated, registered or formed (being after 1 November 2022), and ending on (and including) 31 December 2022;

the reporting period starting 1 January 2023 and ending on (and including) 31 December 2023.

For the purposes of section 16A(2)(b) of the Act, every donation report of a religious group, and its accompanying declaration under section 16A(4) of the Act, must be —

in the appropriate form;

completed in the English language and in accordance with any directions that may be specified in the appropriate form; and

given to the competent authority using the electronic system provided by the Government for that purpose.

For every reportable donation that is not an anonymous donation and is accepted by a religious group during a reporting period, the donation report of the religious group must contain the following particulars about the relevant donor of the reportable donation:

for a relevant donor who is an individual —

the individual’s identity particulars;

the nationality and date of birth of the individual; and

the contact address (whether or not in Singapore) of the individual; (b)for a relevant donor which is an entity —

the identity particulars of the entity; and

the contact address (whether or not in Singapore) of the entity;

the amount of the donation (including its equivalent in Singapore dollars when it was accepted);

the manner in which the donation was made and the date when it was received and accepted by the religious group;

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

For every reportable donation that is an anonymous donation and is accepted by a religious group during a reporting period, the donation report of the religious group must contain the following particulars:

if the donation is transferred by a third party — the third party’s identity particulars;

the value of the donation (including its equivalent in Singapore dollars when it was accepted);

the manner in which the donation was made; (d)the date when the donation was received and accepted;

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

For the purposes of section 16A(3) of the Act, a religious group that is incorporated, registered or otherwise formed on or before 31 December 2022, must give to a competent authority, no later than 1 April 2024, a donation report, and its accompanying declaration under section 16A(4) of the Act, respecting reportable donations it accepted during each of the following reporting periods:

the initial reporting period —

starting 1 November 2022 and ending on (and including) 31 December 2022, unless sub‑paragraph (ii) applies; or

starting on the day the religious group is incorporated, registered or formed (being after 1 November 2022), and ending on (and including) 31 December 2022;

the reporting period starting 1 January 2023 and ending on (and including) 31 December 2023.