Charities (Institutions of a Public Character) Regulations 2007

No. S 89

Charities Act

(Chapter 37)

Charities (Institutions of A Public Character) Regulations 2007

In exercise of the powers conferred by section 40C of the Charities Act, the Minister for Community Development, Youth and Sports hereby makes the following Regulations:

PART I

PRELIMINARY

Citation and commencement

1. These Regulations may be cited as the Charities (Institutions of a Public Character) Regulations 2007 and shall come into operation on 1 March 2007.

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);

“trustees” means the persons having the general control and management of the administration of an institution of a public character, 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.

Made this 27th day of February 2007.

NIAM CHIANG MENG

Permanent Secretary,
Ministry of Community Development,
Youth and Sports,
Singapore.

[MCYS 19-01-05 V2; AG/LRRD/17/2006/3]

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