Charities (Institutions of A Public Character) Regulations

Suspension or revocation of approval of institution of a public character

6.—(1) The Sector Administrator shall revoke the approval of an institution of a public character if it appears to the Sector Administrator that —

(a)	the institution of a public character has ceased to operate; or
(b)	the institution of a public character no longer serves a purpose for the benefit of the community in Singapore. [S 122/2019 wef 01/03/2019]

(2) The Sector Administrator may suspend (for such period, not exceeding 2 years, as the Sector Administrator may specify), or revoke, the approval of an institution of a public character if it appears to the Sector Administrator that —

(a)	the institution of a public character has failed to comply (whether or not as an institution of a public character, a registered charity or an exempt charity) with the Act or any regulations made under the Act at any time during its period of approval;
(b)	there is or has been any mismanagement, misconduct, incompetence or negligence in the administration of the institution of a public character; or
(c)	such action is necessary or desirable in the public interest. [S 122/2019 wef 01/03/2019]

(3) Where the approval of an institution of a public character has been suspended or revoked under this regulation —

(a)	any donation made to the institution of a public character during the period of the suspension, or after the revocation, does not qualify as a tax deductible donation;
(b)	the Sector Administrator must take reasonable steps to inform the general public of the suspension or revocation, and of the matter specified in sub-paragraph (a); and
(c)	any donation made to the institution of a public character, during the period of the suspension or after revocation, but before the general public has been informed of the suspension or revocation by the Sector Administrator, must (on the donor’s request) be refunded to the donor without any deduction. [S 122/2019 wef 01/03/2019] [S 122/2019 wef 01/03/2019]

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