Charities & Institutions of A Public Character (IPCs)
About Institutions of A Public Character (IPCs)
Code of Governance for Charities and IPCs
Governing Board Members / Trustees
IPC Compliance Requirements
Reporting on Overseas Expenditure
Submission of Annual Report/Financial Statement/Governance Evaluation Checklist
About the Charity Portal
Charities Registered with ACRA or ROS
Charity Portal Downtime
Charity Profile Updates
Duplicated Board Member's Position on Board (appointment)
Email Reminders for Charities to Submit Financial Statements, Annual Reports and Governance Evaluation Checklists
Enquires or Feedback on Processing of Personal Data
Financial Statements and Annual Reports
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Logging into the Charity Portal
Revised Organisation Profile
Submission Status and Updates
Viewing of Annual Reports and Governance Evaluation Checklists
Viewing of Financial Statements and Online Financial Summary by the Public
About Safer Giving
Code of Practice for Online Charitable Fund-Raising Appeals
Fund-Raising for Foreign Charitable Purposes
About the Office of Commissioner of Charities
Business and Institution of a Public Character Partnership Scheme (BIPS)
VWOs-Charities Capability Fund (VCF)
Most Popular Questions
What is a Society?
A Society is generally formed by a group of like-minded people coming together to pursue a common interest in accordance with the objectives and rules of their Constitution.
Any group of 10 or more persons may be granted registration under the Societies Act, if it is not registered under any other law in Singapore. A society is self-governing, as its members will typically elect from among themselves a management committee to look after its day-to-day affairs. Other requirements for a Society are spelt out in the Societies Act, which can be found at the Registry of Societies
Who is the Commissioner of Charities (COC)?
The Commissioner of Charities (COC) is Dr Ang Hak Seng, BBM. He was officially appointed on 16 January 2017.
Prior to his appointment as the COC, Dr Ang served in various positions in the public service, including Chief Executive Director of the People's Association, Chief Executive Officer of the Health Promotion Board and Senior Assistant Commissioner in the Singapore Police Force. He has also served as a member of the Charity Council from March 2013 to January 2017.
Dr Ang is also a Fellow Chartered Accountant.
Where do I go to get a fund-raising permit?
Are you applying a fund-raising permit for:
Fund-raising for foreign charitable purposes
What does the Charity Council do?
The Charity Council aims to fulfil the following roles:
Promote and encourage the adoption of good governance standards and best practices, to help enhance public confidence and promote self-regulation in the charity sector
Build capabilities of charities and IPCs so that they are able to comply with regulatory requirements and enhance public accountability
Advise the Commissioner of Charities (COC) on key regulatory issues such as proposals on new regulations where there may be broad-ranging impact on charities and IPCs.
The Council's role as a promoter, enabler and advisor complements the regulatory role of the Office of COC.
You may wish to refer to the
Charity Council website
for information on the council's initiatives.
Can the Commissioner of Charities (COC) provide some examples how charities should report the overseas expenditure/capital outlay/remittance of funds?
Below are some scenarios that charities may come across in the normal course of its operations which involves overseas expenditure, capital outlay and remittance of funds as agents and how such disclosure shall be made:
E.g. 1: In 2016, Charity A sends staff 1 to United Kingdom and staff 2 to China for seminars. For staff 1, charity paid seminar fees of $3,000, air fare of $1,200, overseas accommodation of $900 and subsistence allowance of $750. For staff 2, charity paid seminar fees of $1,500, air fare of $500, overseas accommodation of $600 and subsistence allowance of $400. Both payments are made to a local travel agent. In addition, Charity A made a one-off donation of $5,000 to Charity B based in Cambodia. It also sent $8,000 to its partner organisation in Bangladesh for a flood relief.
Charity A should make the disclosure as such:
As the disclosures for seminars fees, air fare, overseas accommodation and subsistence allowance do not require a breakdown by country, Charity A will report the overseas seminar fees and the travel-related costs spent for the entire Financial Year according to their nature. However, for the two donations made overseas, Charity A will have to provide the breakdown as depicted above. How the payment is made (through a Singapore travel agent or Singapore vendor) is not a relevant consideration in this case.
E.g. 2: In 2016, Charity B received $5,000 from Charity C which specified this donation was to be given to beneficiary XYZ in Bangladesh. Charity B also made a donation of $10,000 to its partner organisation in Japan for earthquake relief efforts.
Charity B should make the disclosure as such:
As Charity B acted as an intermediary in receipt of the $5,000 donation from Charity C for an overseas purpose, the disclosure should be made under "Overseas Remittance of Funds as Agents".
E.g. 3: In 2016, Charity D provided financial support to missionaries sent to Cambodia, through a local mission agency which the missionaries work under. The financial support to the missionaries included employee's remuneration ($20,000), relocation allowance ($5,000), financial support to the NGOs in Cambodia ($10,000) and travel expenses ($3,000).
Charity D should make the disclosure as such:
Other than the mission expenses and overseas staff cost (including relocation allowance), Charity D can report the other travel-related expenses as a lump sum.
E.g. 4: In 2016, Charity E invited a subject-matter expert from the USA to be a panel-speaker at a conference held locally. An honorarium fee of $1,500 was paid to the speaker as a token of appreciation. Following the training, the charity also ordered some books which amounted to $800 from the USA which are intended for local usage. In this situation, no disclosure is required as the honorarium fee and the purchase of books were incurred for local benefit.