Royalty and revenue-share giving programmes
A royalty programme commits a share of defined income streams, streaming, sync, publishing, to the vehicle on a schedule. The intent is simple; the detail is strict. The money has to actually move, the deduction attaches to the year of transfer rather than the year of announcement, and the agreement cannot carry anything that reads as commercial. We build the programme so every transfer lands as a gift.
How the money moves
A pledge announced at a show is a promise, not a donation. The deduction attaches to the year of the transfer, not the year of the announcement, so the programme is built around scheduled transfers that actually happen. We define which income streams feed the vehicle, set the share, and put the schedule in the agreement. Each transfer is recorded with the amount, and for deductible gifts the receipt carries the words Tax Deductible, which IRAS reads directly into the donor's assessment without a return being filed.
The corporate side
Where the catalogue sits in a company, the same donation rules apply on the corporate side, with one extra layer of sequencing. Unutilised corporate donations rank behind trade losses and capital allowances, so the structure has to know where the year's income will land before the giving is scheduled. We run the revenue forecast and the giving schedule together, so the company does not leave a deduction stranded against a year that could not use it.