Declaration of Donations and Foreign Affiliations

Donations

To enhance transparency on the foreign funding of religious groups, religious groups are required to disclose to Registry of Foreign and Political Disclosures (RFPD) any single-time donation of S$10,000 or more if the donation is not from Singapore Citizens or Permanent Residents.

Exemptions include:

• Donations from foreigners working and/or residing in Singapore on valid Employment/Immigration passes issued by the relevant authorities in Singapore;

• Anonymous donations received through donation boxes placed at the religious site;

• Proceeds collected during collective worship or religious ceremonies/rites;

• Non-cash donations (such as statues or ritual items); and
  

• Zakat and Fitrah.

Religious groups are advised to keep a proper record of all reportable donations and foreign affiliations from the Appointed Day (1 November 2022) onwards.

Affiliations

Religious groups with affiliations to foreign individuals or organisations who are in a position to exert control over them will have to declare to RFPD such affiliations.

Several major religions in Singapore take guidance on key tenets of their faiths from foreign entities (e.g. the Catholic Church in Singapore and the Vatican). These will have to be disclosed.

Declaration

For religious groups that have no reportable donations and/or foreign affiliations for any of its reporting periods, they are not required to submit a declaration.

First declaration is to be submitted by 1st April of the following year after the Appointed Day (1 Nov 2022), i.e., by 1^st Apr 2024. The first declaration will cover the reporting period from 1 Nov 2022 to 31 Dec 2023.

Subsequent declarations are to be submitted annually by 1st April of each year.

Modes of Declaration

For religious groups registered as societies under the Societies Act (i.e. with Registry of Societies) can access ROS website (www.ros.mha.gov.sg) to make the declaration via iROSES Digital-eService.

For religious groups that are registered under any other law, such as companies and trusts, please make annual declaration of donations and foreign affiliations below.

• Form A - Annual Declaration of Donations and Foreign Affiliations
• Form B - Verification Form

[Note: Both Form A and Form B will be made available at a later date, closer to the declaration period in 2024].

For further clarification, please email MHA_RFPD@mha.gov.sg.

Details/Information required to make declaration

Reportable Donations

• Source of reportable donation, where applicable:
  • Foreign individual – Full name, passport number or other identity document number, nationality, date of birth, email address
  • Corporate entity – Entity’s full name, country where the entity was incorporated, email address, Unique Entity Number (UEN), where available
• Details of reportable donation:
  • Amount received in Singapore dollars (rounded up to nearest whole dollar);
  • Manner in which the donation was made (eg., cash, cheque or electronic bank transfer);
• Date donation was received; and
• Any particular purpose the donation was made for, if any.

Reportable Foreign Affiliations

• Affiliated foreign individual – Full name, passport number or other identity document number, nationality, date of birth, contact email address;
• Affiliation foreign entity – Full name, entity’s country and particulars of incorporation, contact email address; and
• A description of the arrangement/agreement between religious group and the foreign individual/entity, including how and when the arrangement or agreement started (if continuing)/started and ended (if terminated during reporting period).

Declaring Donations and Foreign Affiliations Infographics (PDF, 1.20MB)