Section 42

the manner and criteria to be adopted —

for the approval of institutions of a public character; and

for the extension and revocation of the approval granted to institutions of a public character;

the regulation of any amendment of the constitution or any other governing instrument of any institution of a public character;

the use of donations, issue of tax deduction receipts and maintenance of donation records and accounts by institutions of a public character;

the regulation of institutions of a public character, including the application of provisions in the Act to institutions of a public character, whether or not such institutions are charities;

the delegation by the Commissioner to any Sector Administrator of any of the Commissioner’s functions or powers, except those which are exercisable under sections 22, 23, 24, 26, 27 and 31;

the procedures for appeal against decisions made by Sector Administrators; and

generally giving effect to or for carrying out the purposes of this Part.

where the person is a registered charity or an exempt charity, the Minister, Commissioner or appropriate Sector Administrator may revoke the approval of the person as an institution of a public character given by the Minister, Commissioner or Sector Administrator, as the case may be;

that the person shall be guilty of an offence and shall be liable on conviction —

to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 3 years or to both; and

in the case of a continuing offence, to a further fine not exceeding $100 for every day or part of a day during which the offence continues after conviction;

for a contravention of a regulation relating to the issue of tax deduction receipts which is not an offence under paragraph (b), that the person shall be liable to pay to the Commissioner a financial penalty, being the higher of the following amounts:

$100;

the amount ascertained by the formula 0.4 × the total value of the donations (as determined under section 37(3) of the Income Tax Act 1947) which ought not to be allowed a deduction under section 37(3) of the Income Tax Act 1947 by reason of the contravention, if any.