Singapore legislation
Regulation 3
of Income Tax (Grant-Making Philanthropic Organisations) Regulations 2009
Regulation 3
Registration as a grant-making philanthropic organisation
Subregulation 1
An application for registration as a grant-making philanthropic organisation shall be made to the Comptroller.
Subregulation 2
An application under paragraph (1) shall —
be in such form and include such information as the Comptroller may require;
include an undertaking by the applicant that it will comply with the conditions referred to in regulation 4(b); and
where a designated IPC fund is intended to be an endowment fund, include a proposal on how the funds will be disbursed over the life of the designated IPC fund, including the amount to be disbursed, the intended recipient of the disbursement, the intended purposes and programmes.
Subregulation 3
The Comptroller may register an applicant as a grant-making philanthropic organisation if —
the application complies with paragraph (2);
the applicant satisfies the conditions for registration in regulation 4; and
the registration of the applicant will not be contrary to the public interest.