Charities Act
(Chapter 37 Section 40C)
Charities (Institutions of A Public Character) Regulations
Rg 5
G.N. No. S 89/2007

REVISED EDITION 2008
(2nd June 2008)
[1st March 2007]
PART I
PRELIMINARY
Citation
1.  These Regulations may be cited as the Charities (Institutions of a Public Character) Regulations.
Definitions
2.  In these Regulations, unless the context otherwise requires —
“applicant” means an institution or fund in respect of which an application for approval as an institution of a public character has been made;
“commercial fund-raiser” means any person who for reward solicits or otherwise procures money or other property for, or purportedly for, the benefit of an institution of a public character;
“Comptroller of Income Tax” means the Comptroller of Income Tax appointed under section 3(1) of the Income Tax Act (Cap. 134);
“governing instruments”, in relation to an institution of a public character, shall include the memorandum and articles of association, constitution, trust instruments or any rules or regulations governing the objects and administration of the institution of a public character;
“Sector Administrator”  —
(a)in relation to an applicant in a sector where a Sector Administrator has been designated, means that Sector Administrator;
(b)in relation to any other applicant, means the Commissioner;
(c)in relation to an institution of a public character approved by a Sector Administrator, means that Sector Administrator;
(d)in relation to an institution of a public character approved by the Commissioner, means the Commissioner;
(e)in relation to an institution of a public character that, before the coming into operation of these Regulations, had been granted approval as an approved institution of a public character under the Income Tax (Central Fund Administrators) Regulations 2004 (G.N. No. S 40/2004), means —
(i)where a Sector Administrator has been appointed to supervise the sector that the institution of a public character is in, that Sector Administrator; or
(ii)in any other case, the Commissioner;
“tax deductible donation” means a donation that qualifies for tax deduction under section 37 of the Income Tax Act (Cap. 134);
[Deleted by S 488/2011 wef 01/09/2011]
“governing board members” has the same meaning as in the Act, and shall include the following persons:
(a)the directors, where the institution of a public character is a company or corporation within the meaning of the Companies Act (Cap. 50);
(b)the officers, where the institution of a public character is a society registered under the Societies Act (Cap. 311);
(c)the trustees appointed under the trust instruments, where the institution of a public character is a trust.
[S 488/2011 wef 01/09/2011]
[G.N. Nos. S 89/2007; S 157/2008]