Maintenance of Religious Harmony (Donation Reporting and Foreign Influence Disclosure) (Amendment) Regulations 2026

These Regulations are the Maintenance of Religious Harmony (Donation Reporting and Foreign Influence Disclosure) (Amendment) Regulations 2026 and come into operation on 15 September 2026.

In the Maintenance of Religious Harmony (Donation Reporting and Foreign Influence Disclosure) Regulations 2022 (G.N. No. S 862/2022) (called in these Regulations the principal Regulations), in regulation 2(1) —

delete “, unless the context otherwise requires”; and

after the definition of “appropriate form”, insert —“ “authorised representative”, in relation to an entity making an appeal, means a responsible officer of the entity authorised by the entity to act for the entity in relation to the appeal;”.

In the principal Regulations, after regulation 2, insert —“Section 2 of Act — responsible officers2A.—

Paragraph (2) applies in relation to a religious group that is not described in paragraph (a), (b) or (c) of the definition of “responsible officer” in section 2 of the Act.

For the purposes of paragraph (d) of the definition of “responsible officer” in section 2 of the Act, each of the following persons is prescribed as a responsible officer of a religious group:

if the religious group is a sole proprietorship — the sole proprietor;

if the religious group is a trustee of an express trust — the trustee;

if the religious group is an express trust — a trustee of the express trust;

if the religious group is a mutual benefit organisation as defined by section 2 of the Mutual Benefit Organisations Act 1960 —

the president, secretary and treasurer of the organisation; and

if an office mentioned in sub-paragraph (i) is vacant — a person carrying out the duties of that office;

if the religious group is a platform work association as defined by section 19 of the Platform Workers Act 2024 —

the president, secretary and treasurer of the platform work association; and

if an office mentioned in sub-paragraph (i) is vacant — a person carrying out the duties of that office;

if the religious group is a society as defined by section 2(1) of the Co-operative Societies Act 1979 —

the chairperson, secretary and treasurer of the society; and

if an office mentioned in sub-paragraph (i) is vacant — a person carrying out the duties of that office;

if the religious group is a trade union as defined by section 2 of the Trade Unions Act 1940 —

the president, secretary and treasurer of the trade union; and

if an office mentioned in sub-paragraph (i) is vacant — a person carrying out the duties of that office;

if the religious group is a body corporate that is not described in sub‑paragraphs (b) to (g) —

a person holding the office of chairperson, managing director or company secretary of the body corporate or any position analogous to any of those offices in that body corporate; and

if an office mentioned in sub-paragraph (i) is vacant — a person carrying out the duties of that office;

if the religious group is an unincorporated body of persons that is not described in sub‑paragraphs (a) to (g) —

a person holding the office of president, secretary or treasurer of the unincorporated body of persons, or any position analogous to any of those offices in that body; and

if an office mentioned in sub‑paragraph (i) is vacant — a person carrying out the duties of that office.”.

In the principal Regulations, in regulation 4(1)(b) —

in sub-paragraph (i), replace “student pass” with “student’s pass”;

in sub-paragraphs (ii) and (iii), replace “a pass” with “a visit pass”;

in sub-paragraph (iv), delete “dependent’s”; and

in sub-paragraph (iv), before “child”, insert “dependent”.

In the principal Regulations, in regulation 5, after paragraph (2), insert —“(2A) For every reportable donation that is an anonymous donation and is accepted by a religious group during a reporting period, the donation report of the religious group must contain the following particulars:

if the donation is transferred by a third party — the third party’s identity particulars;

the value of the donation (including its equivalent in Singapore dollars when it was accepted);

the manner in which the donation was made; (d)the date when the donation was received and accepted;

the particular purpose for which the donation was made, if any.”.

In the principal Regulations, in regulation 10 —

in paragraph (a), replace “PCRH_Secretariat@mha.gov.sg” with “MHA_PDD_RRP@mha.gov.sg”; and

in paragraph (b), replace “PCRH Secretariat” with “MHA Policy Development Division (PDD)”.

In the principal Regulations, in regulation 19(4), replace “On receiving” with “Subject to regulation 20(2), on receiving”.