Singapore legislation
Regulation 2
of Charities (Institutions of A Public Character) Regulations
Regulation 2
Definitions
In these Regulations, unless the context otherwise requires —“applicable condition”, in relation to an institution or a fund (including an institution of a public character), means a condition for approval under regulation 3, but excludes any condition that is waived under regulation 5A in relation to that institution or fund;“applicant” means an institution or fund in respect of which an application for approval as an institution of a public character has been made;“commercial fund-raiser” means any person who for reward solicits or otherwise procures money or other property for, or purportedly for, the benefit of an institution of a public character;“Comptroller of Income Tax” means the Comptroller of Income Tax appointed under section 3(1) of the Income Tax Act 1947;“governing instruments”, in relation to an institution of a public character, shall include the memorandum and articles of association, constitution, trust instruments or any rules or regulations governing the objects and administration of the institution of a public character;“Sector Administrator” —
in relation to an applicant in a sector where a Sector Administrator has been designated, means that Sector Administrator;
in relation to any other applicant, means the Commissioner;
in relation to an institution of a public character approved by a Sector Administrator, means that Sector Administrator;
in relation to an institution of a public character approved by the Commissioner, means the Commissioner;
in relation to an institution of a public character that, before the coming into operation of these Regulations, had been granted approval as an approved institution of a public character under the Income Tax (Central Fund Administrators) Regulations 2004 (G.N. No. S 40/2004), means —
where a Sector Administrator has been appointed to supervise the sector that the institution of a public character is in, that Sector Administrator; or
in any other case, the Commissioner;“tax deductible donation” means a donation that qualifies for tax deduction under section 37 or 37AB of the Income Tax Act 1947;“tax deduction receipt” means a receipt that is issued for a donation that qualifies for tax deduction under section 37 or 37AB of the Income Tax Act 1947, as the case may be;[Deleted by S 488/2011 wef 01/09/2011]“governing board members” has the same meaning as in the Act, and shall include the following persons:
the directors, where the institution of a public character is a company or corporation within the meaning of the Companies Act 1967;
the officers, where the institution of a public character is a society registered under the Societies Act 1966;
the trustees appointed under the trust instruments, where the institution of a public character is a trust.
Definition
“applicable condition”, in relation to an institution or a fund (including an institution of a public character), means a condition for approval under regulation 3, but excludes any condition that is waived under regulation 5A in relation to that institution or fund;
Definition
“applicant” means an institution or fund in respect of which an application for approval as an institution of a public character has been made;
Definition
“commercial fund-raiser” means any person who for reward solicits or otherwise procures money or other property for, or purportedly for, the benefit of an institution of a public character;
Definition
“Comptroller of Income Tax” means the Comptroller of Income Tax appointed under section 3(1) of the Income Tax Act 1947;
Definition
“governing instruments”, in relation to an institution of a public character, shall include the memorandum and articles of association, constitution, trust instruments or any rules or regulations governing the objects and administration of the institution of a public character;
Definition
“Sector Administrator” —
in relation to an applicant in a sector where a Sector Administrator has been designated, means that Sector Administrator;
in relation to any other applicant, means the Commissioner;
in relation to an institution of a public character approved by a Sector Administrator, means that Sector Administrator;
in relation to an institution of a public character approved by the Commissioner, means the Commissioner;
in relation to an institution of a public character that, before the coming into operation of these Regulations, had been granted approval as an approved institution of a public character under the Income Tax (Central Fund Administrators) Regulations 2004 (G.N. No. S 40/2004), means —
where a Sector Administrator has been appointed to supervise the sector that the institution of a public character is in, that Sector Administrator; or
in any other case, the Commissioner;
Definition
“tax deductible donation” means a donation that qualifies for tax deduction under section 37 or 37AB of the Income Tax Act 1947;
Definition
“tax deduction receipt” means a receipt that is issued for a donation that qualifies for tax deduction under section 37 or 37AB of the Income Tax Act 1947, as the case may be;
Definition
“governing board members” has the same meaning as in the Act, and shall include the following persons:
the directors, where the institution of a public character is a company or corporation within the meaning of the Companies Act 1967;
the officers, where the institution of a public character is a society registered under the Societies Act 1966;
the trustees appointed under the trust instruments, where the institution of a public character is a trust.