The Inland Revenue Authority of Singapore (IRAS) has published an updated e-Tax guide on GST for charities and non-profit organisations (NPOs). The guide explains: The application of GST on the activities carried out by charities and NPOs; and The distinction between business and non-business activities, the types of transactions for which GST is chargeable and the rules for claiming GST incurred on business expenses. In general, charities and NPOs need to charge and account for GST on fees charged for the provision of goods and services in Singapore. Donations or grants received for which no goods or services are provided...