Section 2

In this Act, unless the context otherwise requires —“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 this Act;“exempt charity” means a charity specified in the Schedule;“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.