—(1) Every registered grant-making philanthropic organisation shall, within 6 months from the last day of each accounting period or within such period as may be allowed by the Comptroller, furnish the following to the Comptroller:
the accounts of the designated IPC fund of the registered grant-making philanthropic organisation audited by a certified public accountant in Singapore;
the audit report referred to in sub-paragraph (a);
the audit report relating to the collection, disbursement and investment of the tax deductible donations;
the details of every tax deductible donation received and disbursed in such form as may be specified by the Comptroller; and
such other information or document as may be required by the Comptroller.
(2) Every registered grant-making philanthropic organisation shall furnish to the Comptroller the details of every tax deductible donation received in the year immediately preceding the year of submission of such details, in such form as may be specified by the Comptroller, no later than the last day of January of each year.