Regulation 2

In these Regulations —“applicant” means the institution applying for registration under regulation 3;“designated IPC fund” means a segregated account or fund that is designated only for donations to institutions of a public character;“institution of a public character” has the same meaning as in section 40A of the Charities Act (Cap. 37);“International Organisations Programme Office” means the agency established by the Government to facilitate international organisations of a non-profit nature in locating their regional headquarters and key activities in Singapore;“matters relating to registration” means the registration of a grant-making philanthropic organisation under regulation 3 and removal from the register under regulation 5;“registered grant-making philanthropic organisation” means a grant-making philanthropic organisation registered under regulation 3(3);“specified institution”, in relation to a donation, means the institution of a public character specified by the donor to receive the donation;“tax deductible donation” means a donation intended for and made indirectly to any institution of a public character through a registered grant-making philanthropic organisation, and which qualifies for tax deduction under section 37(3)(c)(ii) of the Act.