Singapore legislation

Regulation 2

of Charities (Large Charities) Regulations

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