Singapore legislation
Regulation 4
Regulation 4
Application for registration as charity
Subregulation 1
An institution may apply to be registered as a charity by submitting to the Sector Administrator an application form accompanied by —
the governing instruments of the institution;
documents showing the detailed plan of activities to be carried out or the funds disbursement plan to further the charitable purposes of the institution; and
such other documents and information as the Sector Administrator may require.
Subregulation 2
Where —
an application complies with paragraph (1);
the applicant satisfies the conditions set out in regulation 3; and
the Sector Administrator is satisfied that the registration of the institution as a charity will not be contrary to the public interest,the Sector Administrator shall register the institution as a charity.
Subregulation 3
For the purpose of paragraph (2) (c), the Sector Administrator may take into account one or more of the following considerations:
whether the institution is related to any other institution that at any time —
has been removed from the register of charities; or
has been refused registration as a charity;
whether the institution is unlawful or has contravened any law;
whether the institution has furnished any false, misleading or inaccurate information to the Sector Administrator;
whether, in the opinion of the Sector Administrator, the persons who are to perform the function of governing board members of the institution will be able to exercise proper control and management of the administration of the institution;
whether, in the opinion of the Sector Administrator, the policies and plans of the institution are sufficient to ensure proper control and management of the administration of the institution;
whether, in the opinion of the Sector Administrator, the activities planned by the institution are sufficient to further the charitable purposes of the institution;
whether the governing instruments of the institution make provision for the use of the institution’s assets and funds for exclusively charitable purposes in the event that the institution ceases to be a charity or ceases to exist;
whether the registration of the institution as a charity will be contrary to the public interest on any other grounds.
Subregulation 4
For the purpose of paragraph (3) (a), an institution shall be deemed to be related to another institution if one or more of the following circumstances apply:
the institution established the other institution, or was established by the other institution, or was established by a person who established both institutions;
the institution is a holding company or subsidiary of the other institution within the meaning of the Companies Act 1967;
the persons having the general control and management of the administration of both institutions are, in the opinion of the Sector Administrator, substantially the same;
such other circumstances as the Sector Administrator may specify in writing.