Participation in the Overseas Humanitarian Assistance Tax Deduction Scheme (OHAS)

PQ reply 6488: Mr Louis Ng Kok Kwang: To ask the Minister for Culture, Community and Youth (a) how many charities have been invited to participate in the Overseas Humanitarian Assistance Tax Deduction Scheme (OHAS) which will be piloted from 1 January 2025 to 31 December 2028; and (b) what are the criteria for determining which charities qualify to participate in the OHAS pilot.

1. At Budget 2024, the Government announced the launch of the Overseas Humanitarian Assistance Tax Deduction Scheme, or OHAS. OHAS will be piloted for four years, from 1 January 2025 to 31 December 2028, to encourage more support for those in need overseas. 

2. Under the OHAS pilot, individual and corporate donors can receive 100% tax deductions for qualifying overseas cash donations. These donations must be made through a designated charity and directed towards a fund-raising appeal for emergency humanitarian assistance that has a valid Fund-Raising for Foreign Charitable Purposes permit issued by the Commissioner of Charities.

3. Currently, a total of eight charities have been invited to apply to be a designated charity under the OHAS. These are charities with enhanced governance and controls against illicit fund flows, and whose charitable objectives allow them to support overseas emergency humanitarian causes. At the same time, these charities still substantially benefit the community in Singapore. The list of designated charities will be made available from 1 January 2025.