Regulation 1
Citation
These Regulations may be cited as the Charities (Large Charities) Regulations.
/akn/sg/act/sub_leg/1994/CA-RG9
Charities (Large Charities) Regulations
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- Type
- Subsidiary Legislation
- Status
- In force
- Enacted
- 1994
- Sections
- 6
Quick answer
About this subsidiary legislation
Charities (Large Charities) Regulations is Singapore Subsidiary Legislation, cited as Subsidiary Legislation CA-RG9 1994, currently marked in force and first recorded in 1994.
Regulation 2
Definitions
Amended byS 17/2023 wef 31/12/2021S 17/2023 wef 31/12/2021
In these Regulations, unless the context otherwise requires —“gross annual receipts” shall include all income, grants, donations, sponsorships and all other receipts of any kind;“institution of a public character” has the same meaning as in section 40 of the Act;“large charity” means a charity with gross annual receipts in each financial year of not less than $10 million in the 2 financial years immediately preceding the current financial year of the charity;“Sector Administrator”, in relation to a large charity, whether established before, on or after 1st May 2007, means —
(a)
where a Sector Administrator has been appointed under section 41 of the Act to supervise the sector that the charity is in, that Sector Administrator; or
(b)
in any other case, the Commissioner.
Definition
“gross annual receipts” shall include all income, grants, donations, sponsorships and all other receipts of any kind;
Definition
“institution of a public character” has the same meaning as in section 40 of the Act;
Amended byS 17/2023 wef 31/12/2021
Definition
“large charity” means a charity with gross annual receipts in each financial year of not less than $10 million in the 2 financial years immediately preceding the current financial year of the charity;
Definition
“Sector Administrator”, in relation to a large charity, whether established before, on or after 1st May 2007, means —
(a)
where a Sector Administrator has been appointed under section 41 of the Act to supervise the sector that the charity is in, that Sector Administrator; or
(b)
in any other case, the Commissioner.
Amended byS 17/2023 wef 31/12/2021
Regulation 3
Application
Subregulation 1
Nothing in these Regulations shall apply to —
(a)
any large charity that is a large institution of a public character within the meaning of regulation 20 of the Charities (Institutions of a Public Character) Regulations (Rg 5); or
(b)
any exempt charity.
Subregulation 2
For the avoidance of doubt, any large charity that is a large institution of a public character within the meaning of regulation 20 of the Charities (Institutions of a Public Character) Regulations shall be governed by those Regulations.
Regulation 4
Minimum number of governing board members
Amended byS 491/2011 wef 01/09/2011S 491/2011 wef 01/09/2011
Subregulation 1
Amended byS 491/2011 wef 01/09/2011
A large charity shall have not fewer than 10 governing board members.
Subregulation 2
Amended byS 491/2011 wef 01/09/2011
Where a large charity has fewer than 10 governing board members, it shall —
(a)
immediately notify the Sector Administrator of the occurrence of that fact; and
(b)
no later than 6 months from the occurrence of that fact, or such later time as may be approved by the Sector Administrator, take such measures as are necessary to increase the number of its governing board members to not fewer than 10.
Subregulation 3
The Commissioner may, if he thinks fit, exempt a large charity from the requirements of this regulation.
Regulation 5
Audit of financial statements
Subregulation 1
A large charity shall cause its financial statements to be audited by an auditor who has been approved by the Sector Administrator.
Subregulation 2
A large charity shall change its auditor at least once every 5 years, whether to another auditor from the same auditing firm or company or to another auditor from a different auditing firm or company.
Regulation 6
Offences
Amended byG.N. No. S 177/2007
Any large charity that contravenes any provision of these Regulations 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 thereof during which the offence continues after conviction.
Common questions
- What is Charities (Large Charities) Regulations?
- Charities (Large Charities) Regulations is Singapore Subsidiary Legislation, cited as Subsidiary Legislation CA-RG9 1994, currently marked in force and first recorded in 1994.
- Is Charities (Large Charities) Regulations still in force?
- Yes — Charities (Large Charities) Regulations is currently in force.
- When did Charities (Large Charities) Regulations take effect?
- Charities (Large Charities) Regulations was first recorded in 1994.
- How many regulations does Charities (Large Charities) Regulations have?
- Charities (Large Charities) Regulations contains 6 regulations.
- Where can I read the official version of Charities (Large Charities) Regulations?
- The official text of Charities (Large Charities) Regulations is published at sso.agc.gov.sg.