Who makes the sample declaration
An authorised signatory for a registered charity or approved NPO addresses the declaration to the Comptroller of Income Tax. Enter the signatory’s name, the declarant organisation and the reporting year. The statement confirms the accuracy of cash donations received and disbursed through the designated IPC fund, including whether donations were disbursed within five years of receipt. The one-page sample has no visible submission deadline or publication date.
Part A: both transaction ledgers
For receipts, record date, donor name, amount and donation-receipt number. For disbursements, record date, recipient IPC name, amount and receipt number. Total the received and disbursed columns separately. This links incoming donations to payments to IPCs rather than presenting only one net annual figure.
Part B: annual reconciliation
Start with undistributed cash donations at 1 January, add donations received during the year, subtract donations disbursed during the year, and derive the balance at 31 December. Use the same reporting year throughout and reconcile those movements to Part A.
Part C: the five-year receipt cohort
Identify cash received in a specified year, then deduct disbursements attributable to that cohort in the same year and in years +1, +2, +3 and +4. The remaining line is cash not disbursed within five years of the receipt date/year. The printed table displays the offsets in reverse order, but they are separate years, not alternative periods. This cohort calculation differs from Part B’s single-year balance; do not assign all later payments to the same cohort without records.
Final signature
Complete the authorised signatory’s name and signature, designation and date. The sample is a declaration of records, not proof that every receipt is automatically tax-deductible or that the organisation has acquired IPC status.
Official source
This article independently explains the substantive contents of the official PDF, including the relevant conditions, procedures and annexes. The linked document remains the authoritative source for its original wording, and later changes should be checked separately.
Read the official PDF ↗