Singapore legislation
Regulation 16
of Charities (Institutions of A Public Character) Regulations
Regulation 16
Duty to furnish documents
Subregulation 1
An institution of a public character shall, within 6 months after the close of each financial year, furnish the following documents to the Sector Administrator:
the audited financial statements of the institution of a public character for that financial year;
the auditor’s report on the financial statements for that financial year;
the auditor’s report on the use of donation moneys during that financial year and whether such use is in accordance with the objectives of the institution of a public character;
the fund-raising and expenditure plans of the institution of a public character for the following financial year; and
the annual report of the institution of a public character for that financial year.
Subregulation 2
An institution of a public character must on or before 31 January of each year —
give to the Comptroller of Income Tax, in a form specified by the Comptroller, the details of all tax deductible donations for which the institution has issued tax deduction receipts in the preceding year; and
give to the Sector Administrator, in a form specified by the Commissioner, the institution’s annual return of donations received in the preceding year.
Subregulation 3
Paragraph (2)(b) requires an institution of a public character to give an annual return of donations received in or after 2019 only if the Sector Administrator asks for that return.