REPUBLIC OF SINGAPORE
Published by Authority
|NO. 24]||Friday, December 23||[1994|
The following Act was passed by Parliament on 31st October 1994 and assented to by the President on 25th November 1994:—
Charities Act 1994
(No. 22 of 1994)
ONG TENG CHEONG
25th November 1994.
Date of Commencement: 1st January 1995
An Act to make provision for the registration of charities, the administration of charities and their affairs, the regulation of fund-raising activities carried on in connection with charities and other institutions and the conduct of public charitable collections and for purposes connected therewith, and to repeal the Charities Act (Chapter 37 of the 1985 Revised Edition).
Be it enacted by the President with the advice and consent of the Parliament of Singapore, as follows:
—(1) In this Act, unless the context otherwise requires —
“charitable company” means a charity which is a company or other body corporate;
“charitable purposes” means purposes which are exclusively charitable according to the law of Singapore;
“charity” means any institution, corporate or not, which is established for charitable purposes and is subject to the control of the High Court in exercise of the Court’s jurisdiction with respect to charities;
“charity trustees” means the persons having the general control and management of the administration of a charity;
“Commissioner” means the Commissioner of Charities appointed under section 3;
“company” means a company incorporated or registered under any law in force in Singapore or elsewhere;
“document” includes information recorded in any form, and, in relation to information recorded otherwise than in legible form —
any reference to its production shall be construed as a reference to the furnishing of a copy of it in legible form; and
any reference to the furnishing of a copy of, or extract from, it shall accordingly be construed as a reference to the furnishing of a copy of, or extract from, it in legible form;
“exempt charity” means a charity specified in the Schedule;
“financial year” —
in relation to a charity which is a company, shall be construed in accordance with the Companies Act (Cap. 50); and
in relation to any other charity, shall be construed in accordance with regulations made under section 13(2);
“gross income”, in relation to a charity, means its gross recorded receipts from all sources;
“institution” includes any trust or undertaking;
“trusts”, in relation to a charity, means the provisions establishing it as a charity and regulating its purposes and administration, whether those provisions take effect by way of trust or not, and in relation to other institutions has a corresponding meaning.
(2) References in this Act to a charity whose income from all sources does not in aggregate amount to more than a specified amount shall be construed —
by reference to the gross receipts of the charity; or
if the Commissioner so determines, by reference to the amount which he estimates to be the likely amount of those receipts,
but without (in either case) bringing into account anything for the annual value of land occupied by the charity apart from the pecuniary income (if any) received from that land; and any question as to the application of any such reference to a charity shall be determined by the Commissioner, whose decision shall be final.
(3) The Commissioner may direct that, for all or any of the purposes of this Act, an institution established for any special purposes of or in connection with a charity (being charitable purposes) shall be treated as forming part of that charity or as forming a distinct charity.