Statute Details
- Title: Charities (Exemption from Permit for Fund-raising Appeal) Regulations 2011
- Act Code: CA1994-S487-2011
- Legislation Type: Subsidiary legislation (regulations)
- Enacting / Authorising Act: Charities Act (Chapter 37), section 48
- Commencement: 1 September 2011
- Key Provisions: Regulation 1 (citation and commencement); Regulation 2 (exemption from section 36 of the Charities Act); Regulation 3 (cancellation)
- Current Version Status: Current version as at 26 March 2026
- Noted Amendments: Amended by S 703/2013 (effective 20 November 2013); Amended by S 17/2023 (effective 31 December 2021)
What Is This Legislation About?
The Charities (Exemption from Permit for Fund-raising Appeal) Regulations 2011 is a Singapore regulatory instrument made under the Charities Act. Its central purpose is to create specific exemptions from the permit requirement in section 36 of the Charities Act for certain fund-raising appeals. In plain terms, it tells the public and charities when they do not need to obtain a permit before conducting or participating in a fund-raising appeal.
Fund-raising in the charitable sector is typically regulated to protect donors, ensure that funds are used for legitimate charitable purposes, and maintain transparency and accountability. However, not every fund-raising activity poses the same regulatory risk. This Regulations therefore calibrates the permit regime by exempting particular categories of fund-raising appeals—especially those where the proceeds are applied in a controlled and clearly charitable manner.
The Regulations also reflect policy choices about how to treat different kinds of appeals. For example, they exempt appeals where the proceeds (after permitted deductions) are applied to charitable, benevolent, or philanthropic purposes connected with persons, events, or objects in Singapore. They also address appeals for foreign charitable purposes, but only in a narrower form—specifically where the public is asked to give goods or services (not cash).
What Are the Key Provisions?
1. Citation and commencement (Regulation 1)
Regulation 1 provides the legal citation and sets the commencement date. The Regulations may be cited as the Charities (Exemption from Permit for Fund-raising Appeal) Regulations 2011 and came into operation on 1 September 2011. This matters for practitioners because it fixes the temporal scope: activities conducted on or after commencement may rely on the exemptions, subject to the conditions in Regulation 2.
2. Exemption from section 36 of the Charities Act (Regulation 2)
Regulation 2 is the operative provision. It states that certain persons or classes of persons are exempt from the requirement in section 36 of the Charities Act. While the extract does not reproduce section 36 itself, the exemption is clearly directed at the permit requirement for fund-raising appeals.
Regulation 2(1) sets out three main exemption categories:
(a) Any person conducting or participating in specified Singapore-connected appeals
Under Regulation 2(1)(a), any person who conducts or participates in a fund-raising appeal is exempt if the whole of the proceeds (less permitted deductions) are to be applied for charitable, benevolent or philanthropic purposes connected with persons, events or objects in Singapore.
This is a broad exemption in terms of who may benefit (“any person”), but it is narrow in terms of the conditions: the proceeds must be fully applied to the relevant charitable purposes in Singapore, subject only to “permitted deductions”. Practically, this means that if an appeal is structured so that proceeds are diverted to non-charitable uses, or if the proceeds are not intended to be applied to the specified Singapore-connected charitable purposes, the exemption will not apply.
(b) Exempt charities and registered charities conducting or participating in Singapore-object appeals
Regulation 2(1)(b) exempts any exempt charity or charity registered under the Act that conducts or participates in a fund-raising appeal where the whole of the proceeds (less any permitted deductions) are to be applied for the objects of the exempt charity or registered charity in Singapore.
This category is particularly relevant to charities themselves. It recognises that where the fund-raising proceeds are aligned with the charity’s own objects (and applied in Singapore), the regulatory need for a permit may be reduced. The “whole of the proceeds” requirement remains central, reinforcing that partial or mixed-use of proceeds may jeopardise the exemption.
(c) Exempt charities/registered charities (and certain organisations) for foreign charitable purposes—goods/services only
Regulation 2(1)(c) provides an exemption for:
- any exempt charity or charity registered under the Act, or
- any organisation (whether or not a charity),
that conducts or participates in a fund-raising appeal that satisfies two cumulative conditions:
- (i) the appeal is for a foreign charitable purpose within the meaning of the Charities (Fund-raising Appeals for Local and Foreign Charitable Purposes) Regulations 2012; and
- (ii) the appeal is to members of the public to give only goods or services (or both), but not cash.
This is a carefully tailored exemption. It permits certain foreign-purpose fund-raising activities without a permit, but it restricts the form of public giving to in-kind contributions (goods/services) rather than cash. The policy rationale is likely to be donor-protection and compliance control: cash is more easily misdirected or difficult to trace, whereas goods/services may be managed through operational delivery and valuation controls. For practitioners, the “not cash” limitation is a key compliance checkpoint when advising on campaign design.
3. Definition of “permitted deductions” (Regulation 2(2))
Regulation 2(2) defines “permitted deductions” as:
- (a) direct and indirect expenses relating to the fund-raising appeal, including payments made to commercial fund-raisers engaged in relation to the fund-raising appeal; and
- (b) any part of the proceeds retained by a commercial participator.
This definition is crucial because the exemption is framed as “whole of the proceeds (less permitted deductions)”. Accordingly, practitioners must be able to identify which costs fall within “direct and indirect expenses relating to the fund-raising appeal” and which retention by a commercial participator is permissible. If an expense is unrelated to the appeal or retention exceeds what is contemplated, the “whole proceeds” condition may be breached, potentially removing the exemption.
4. Definition of “organisation” for foreign-purpose, goods/services appeals (Regulation 2(3))
Regulation 2(3) defines “organisation” for the purposes of Regulation 2(1)(c). It includes:
- (a) any company incorporated or registered under the Companies Act 1967; and
- (b) any society registered under the Societies Act 1966.
This matters because the exemption is not limited to charities. It extends to certain corporate or society entities participating in foreign-purpose, in-kind appeals. Practitioners should therefore check the legal form of the entity involved and ensure it falls within these categories.
5. Cancellation (Regulation 3)
Regulation 3 provides that “Notification (N 2) relating to Exemption from section 39 is cancelled.” Although the extract references section 39, the operative exemption in Regulation 2 is from section 36. The cancellation clause indicates that an earlier notification regime is superseded or withdrawn. For legal work, this is important for avoiding reliance on outdated exemptions and ensuring that compliance advice is anchored to the current regulatory framework.
How Is This Legislation Structured?
The Regulations are structured in a concise format with three provisions:
- Regulation 1 sets out the citation and commencement.
- Regulation 2 contains the substantive exemptions from the permit requirement under section 36 of the Charities Act, including definitions of “permitted deductions” and “organisation”.
- Regulation 3 provides for cancellation of an earlier notification relating to an exemption from section 39.
There are no additional parts or schedules in the extract, reflecting that the Regulations function as a targeted exemption instrument rather than a comprehensive fund-raising code.
Who Does This Legislation Apply To?
Regulation 2 applies to persons and classes of persons who conduct or participate in fund-raising appeals. Depending on the category, the exemption may apply to:
- any person (broadly) conducting or participating in Singapore-connected charitable appeals (subject to the “whole proceeds” and “permitted deductions” conditions);
- exempt charities and registered charities conducting or participating in appeals aligned with their objects in Singapore; and
- exempt charities, registered charities, and certain non-charitable organisations (companies and registered societies) conducting or participating in foreign-purpose appeals where the public gives only goods/services (not cash).
In practice, this means that the exemption can be relevant not only to charities, but also to campaign organisers, corporate partners, and participating entities—provided they meet the specific conditions. Lawyers advising on fund-raising campaigns should therefore assess both the identity of the organiser/participant and the structure of the appeal (proceeds use, location/purpose, and whether cash is involved).
Why Is This Legislation Important?
This Regulations is important because it directly affects whether a fund-raising appeal requires a permit. For charities and other organisations, the permit requirement can impose administrative steps, timelines, and compliance obligations. By granting exemptions, the Regulations can reduce friction for low-risk or tightly controlled fundraising models—particularly those where proceeds are fully applied to charitable purposes and where deductions are limited to defined categories.
From an enforcement and risk perspective, the exemptions are conditional. The “whole of the proceeds (less permitted deductions)” requirement is a recurring compliance anchor. If a campaign’s financial arrangements permit leakage to non-charitable uses, or if deductions/retentions fall outside the definition, the exemption may not apply. Similarly, for foreign-purpose appeals, the “goods or services only, but not cash” limitation is a bright-line rule that practitioners should treat as a design constraint rather than a technicality.
Finally, the Regulations’ cancellation clause underscores that exemption frameworks can evolve. Practitioners should ensure that they rely on the current exemption regulations and not on cancelled notifications. Given the amendments effective in 2013 and 31 December 2021, careful version-checking is also essential when advising on historical conduct or when reviewing compliance documentation for specific periods.
Related Legislation
- Charities Act (Chapter 37) — in particular section 36 (permit requirement) and section 48 (power to make regulations)
- Charities (Fund-raising Appeals for Local and Foreign Charitable Purposes) Regulations 2012 (G.N. No. S 530/2012) — definition of “foreign charitable purpose”
- Companies Act 1967 — definition/registration basis for companies
- Societies Act 1966 — registration basis for societies
Source Documents
This article provides an overview of the Charities (Exemption from Permit for Fund-raising Appeal) Regulations 2011 for legal research and educational purposes. It does not constitute legal advice. Readers should consult the official text for authoritative provisions.