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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 —

“applicable condition”, in relation to an institution or a fund (including an institution of a public character), means a condition for approval under regulation 3, but excludes any condition that is waived under regulation 5A in relation to that institution or fund;

[S 122/2019 wef 01/03/2019]

“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 1947;

[S 16/2023 wef 31/12/2021]

“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 1947;

[S 16/2023 wef 31/12/2021]

[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 1967; [S 16/2023 wef 31/12/2021]
(b)	the officers, where the institution of a public character is a society registered under the Societies Act 1966; [S 16/2023 wef 31/12/2021]
(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]