What is a registered charity?
A registered charity is an organisation set up only for charitable purposes. lt carries out activities to achieve these charitable purposes and is registered with the Commissioner of Charities as a charity under the Charities Act (Cap. 37).
What is an approved Institution of a Public Character (IPC)?
An approved IPC is an organisation approved by the Commissioner of Charities to receive tax-deductible donations (i.e. donors are given tax deduction for donations made to these organisations)
You can search if an organisation is a registered Charity / IPC at the top right hand corner of the Charity Portal.
Where is the office of the Commissioner of Charities?
The office of the Commissioner of Charities is under the purview of the Ministry of Culture, Community and Youth.
For more information about the Charity Registration, Administration, IPC application and Fund Raising, please visit Charity Portal.
Will there be any income tax on registered charities?
Before the Year of Assessment 2008, all registered charities are required to spend at least 80% of their annual receipts on charitable objects in Singapore within two years in order to be free from paying income tax.
With effect from the Year of Assessment 2008, all registered charities will enjoy automatic income tax exemption without having the need to meet the 80% spending rule. In other words, they do not need to file income tax returns effective from the Year of Assessment 2008.
Do charities need to register for Goods and Services Tax (GST)?
Charities are required to register for GST if their annual taxable supplies exceed S$1 million. This is notwithstanding that charities may be substantially involved in non-business activities. For more information on GST registration, please refer to Registering for GST.
Once a charity is registered for GST, the charity is required to charge and account for GST on its taxable supplies which include grant, donation and sponsorship where benefits are provided in return to the giver/ donor. The GST-registered charity may claim input tax incurred for business activities that make taxable supplies. For more details, please refer to Essential GST information for Charities and Non-Profit Organisation.