{"id":1599,"date":"2021-02-17T12:44:24","date_gmt":"2021-02-17T04:44:24","guid":{"rendered":"http:\/\/ehluar.com\/main\/?p=1599"},"modified":"2021-02-17T12:49:00","modified_gmt":"2021-02-17T04:49:00","slug":"overview-to-budget-2021-5-other-tax-changes","status":"publish","type":"post","link":"http:\/\/ehluar.com\/main\/2021\/02\/17\/overview-to-budget-2021-5-other-tax-changes\/","title":{"rendered":"Overview to Budget 2021 (5) Other tax changes"},"content":{"rendered":"\n<p><strong>Extend the 250% Tax Deduction for Qualifying Donations<\/strong><\/p>\n\n\n\n<p>The 250% tax deduction to qualifying donations to IPCs and other qualifying recipients will be extended for another 2 years for donations made during the period from 1 January 2022 to 31 December 2023.<\/p>\n\n\n\n<table class=\"wp-block-table alignleft\"><tbody><tr><td>Eligible donations   <\/td><td>Eligible recipient   <\/td><td>Eligible donor   <\/td><\/tr><tr><td>Cash donations   <\/td><td>Any IPC and <br>the Singapore <br>Government   <\/td><td>All donors   <\/td><\/tr><tr><td>Gift of shares or of <br>units in unit trusts <br>traded in Singapore or <br>listed on the SGX   <\/td><td>Any IPC   <\/td><td>Individual   donors <br>only   <\/td><\/tr><tr><td>Gifts of   <br>artefacts   <\/td><td>Approved  <br>museums <br>(approval by <br>the National <br>Heritage <br>Board (NHB))   <\/td><td>All donors   <\/td><\/tr><tr><td>Donation of   <br>public sculptures   <\/td><td>Approved  <br>recipients<br>(approval by <br>the NHB)   <\/td><td>All  donors<\/td><\/tr><tr><td>Gifts of parcels of <br>land or buildings   <\/td><td>Any IPC   <\/td><td>All donors<\/td><\/tr><\/tbody><\/table>\n\n\n\n<p>Source: <em>IRAS<\/em>, 17 February 2021<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Extend the 250% Tax Deduction for Qualifying Donations The 250% tax deduction to qualifying donations to IPCs and other qualifying recipients will be extended for another 2 years for donations made during the period from 1 January 2022 to 31 December 2023. Eligible donations Eligible recipient Eligible donor Cash donations Any IPC and the Singapore [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"nf_dc_page":"","_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,6],"tags":[],"class_list":["post-1599","post","type-post","status-publish","format-standard","hentry","category-incometax","category-techupdates"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/1599","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/comments?post=1599"}],"version-history":[{"count":2,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/1599\/revisions"}],"predecessor-version":[{"id":1601,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/posts\/1599\/revisions\/1601"}],"wp:attachment":[{"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/media?parent=1599"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/categories?post=1599"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/ehluar.com\/main\/wp-json\/wp\/v2\/tags?post=1599"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}