Singapore legislation
Regulation 7
of Charities (Fund-raising Appeals for Local and Foreign Charitable Purposes) Regulations 2012
Regulation 7
Fund-raising expenses
Subregulation 1
The total fund-raising expenses of a charity for the financial year ending on or after 1st April 2008, and for every subsequent financial year, shall not exceed 30% of the total receipts from fund-raising and sponsorships for that financial year, as determined by the following formula:where E refers to the total expenses relating to fund-raising for the financial year, including —
direct and material indirect expenses of any kind; and
payments made to commercial fund-raisers engaged by the charity,but excluding, in a case of the sale of goods by or on behalf of the charity for fund-raising (and not trading), the cost of the goods sold;R refers to —
in a case of the sale of goods by or on behalf of the charity for fund-raising (and not trading), the total receipts from such sale (after deducting only the cost of the goods sold); and
the total gross receipts from any other fund-raising for that financial year; andS refers to the total amount of sponsorships in cash received by the charity relating to fund-raising for that financial year that is conditioned upon the provision of direct or indirect commercial benefit to the sponsors.
Subregulation 2
The computation of the formula in paragraph (1) shall be done in accordance with such directions as may be issued by the Commissioner relating to the manner of computation of the various items in the formula.
Subregulation 3
A charity commits an offence if the charity fails to comply with any requirement of paragraph (1).
Subregulation 4
A charity who is guilty of an offence under paragraph (3) 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.