The Minister for Finance has exempted the following from the provision of section 39 of the Act:
(a)
any person who conducts or participates in any fund-raising appeal where the whole of the proceeds are to be applied for charitable, benevolent or philanthropic purposes connected with persons, events or objects in Singapore; and
(b)
any exempt charity or any charity registered under the Act which conducts or participates in any fund-raising appeal where the whole of the proceeds are to be applied for the objects of the exempt or registered charity in Singapore.