Manner of giving notice of charity meetings, etc.
Open ↗43.—(1) All notices which are required or authorised by the governing instruments of a charity to be given to a governing board member, member or subscriber may be sent by post, and, if sent by post, may be addressed to any address given as the address of the governing board member, member or subscriber (as the case may be) in the list of governing board members, members or subscribers for the time being in use at the office or principal office of the charity.[34/2010]
(2) Where any such notice required to be given under subsection (1) is given by post, it is deemed to have been given by the time at which the letter containing it would be delivered in the ordinary course of post.
(3) No notice required to be given under subsection (1) of any meeting or election need be given to any governing board member, member or subscriber, if in the list of governing board members, members or subscribers, the governing board member, member or subscriber (as the case may be) has no address in Singapore.[41
[34/2010]
Power of Commissioner to call for documents and search records
Open ↗44.—(1) The Commissioner may, for the purpose of discharging the functions of the Commissioner under this Act, by order require any person to furnish the Commissioner, within the time specified in the order —(a)
any information relating to any charity or fund‑raising appeal that —(i)
is within the knowledge of the person; or
(ii)
comes within the knowledge of the person within a period specified in the order that does not exceed 2 years after the date of the order; and
(b)
any document relating to any charity or fund-raising appeal that —(i)
is in the possession or under the control of the person; or
(ii)
comes into the possession or under the control of the person within a period specified in the order that does not exceed 2 years after the date of the order.[34/2010; 2/2018]
(2) An order under subsection (1)(b) may require —(a)
a copy or extract of the document to be furnished to the Commissioner; or
(b)
unless the document forms part of the records or other documents of a court or public authority, the document itself to be furnished to the Commissioner for the Commissioner’s inspection.[2/2018]
(3) The Commissioner is entitled without payment to keep any copy or extract furnished to the Commissioner under subsection (1); and where a document furnished to the Commissioner for his or her inspection relates only to one or more charities and is not held by any person entitled as trustee or otherwise to the custody of the document, the Commissioner may keep it or may deliver it to the governing board members or to any other person who may be so entitled.[34/2010; 2/2018]
(4) The Commissioner or any officer authorised by the Commissioner in that behalf has at all times full and free access to all buildings, places, books, documents and other papers for the purpose of discharging his or her functions under this Act, and may, without payment, inspect, copy or make extracts from any such books, documents or papers.[34/2010]
(5) The Commissioner may take possession of any books, documents or papers where in his or her opinion —(a)
the inspection, copying thereof or extraction therefrom cannot reasonably be performed without taking possession;
(b)
the books, documents or papers may be interfered with or destroyed unless possession is taken; or
(c)
the books, documents or papers may be required as evidence in proceedings for an offence under this Act or any regulations made thereunder.[34/2010]
(6) The Commissioner may require any person to give orally or in writing, as may be required, all such information concerning any charity or fund‑raising appeal as may be demanded of the person by the Commissioner for the purposes of this Act.[34/2010]
(7) The rights conferred by this section, in relation to information recorded otherwise than in legible form, include the right to require the information to be made available in legible form for inspection or for a copy or extract to be made of or from it.[34/2010]
(8) Any person who, without reasonable excuse, fails to comply with any requirement specified in any order under subsection (1) or any requirement under subsection (6) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 3 years or to both and, in the case of a continuing offence, to a further fine not exceeding $100 for every day or part of a day during which the offence continues after conviction.[34/2010; 2/2018]
(9) Subject to section 46(2), no person is, by virtue of this section, obliged to disclose any particulars as to which the person is under any statutory obligation to observe secrecy.[34/2010]
(10) In this section, “fund-raising appeal” has the meaning given by section 35(1).[41A
[34/2010]
Supply of false or misleading information to Commissioner, etc.
Open ↗45.—(1) Any person who knowingly or recklessly provides the Commissioner with information which is false or misleading in a material particular shall be guilty of an offence if the information is provided —(a)
in purported compliance with a requirement imposed by or under this Act; or
(b)
otherwise than as mentioned in paragraph (a) but in circumstances in which the person providing the information intends, or could reasonably be expected to know, that it would be used by the Commissioner for the purpose of discharging the Commissioner’s functions under this Act.[34/2010]
(2) Any person who wilfully alters, suppresses, conceals or destroys any document which the person is or is liable to be required, by or under this Act, to produce to the Commissioner shall be guilty of an offence.[34/2010]
(3) Any person guilty of an offence under this section shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 3 years or to both.[34/2010; 2/2018]
(4) In this section, references to the Commissioner include references to any person conducting an inquiry under section 10.[41B
[34/2010]
Disclosure of information to and by Commissioner
Open ↗46.—(1) Subject to subsection (2) and to any express restriction imposed by or under any other written law, a body or person to whom this section applies may disclose to the Commissioner any information received by that body or person under or for the purposes of any written law, where the disclosure is made by the body or person for the purpose of enabling or assisting the Commissioner to discharge any of the Commissioner’s functions.[34/2010]
(2) Subsection (1) does not have effect in relation to the Comptroller of Income Tax; but the Comptroller may disclose to the Commissioner the following information:(a)
the name and address of any institution which has for any purpose been treated by the Comptroller as established for charitable purposes;
(b)
information as to the purposes of an institution and the governing instruments under which it is established or regulated, where the disclosure is made by the Comptroller in order to give or obtain assistance in determining whether the institution ought for any purpose to be treated as established for charitable purposes;
(c)
information with respect to an institution which has for any purpose been treated as so established but which appears to the Comptroller —(i)
to be, or to have been, carrying on activities which are not charitable; or
(ii)
to be, or to have been, applying any of its funds for purposes which are not charitable.[34/2010]
(3) Subject to subsection (4), the Commissioner may disclose to a body or person to whom this section applies any information received by the Commissioner under or for the purposes of any written law, where the disclosure is made by the Commissioner —(a)
for any purpose connected with the discharge of the Commissioner’s functions; and
(b)
for the purpose of enabling or assisting that body or person to discharge any of the functions of that body or person.[34/2010]
(4) Where any information disclosed to the Commissioner under subsection (1) or (2) is so disclosed subject to any express restriction on the disclosure of the information by the Commissioner, the Commissioner’s power of disclosure under subsection (3) is, in relation to the information, exercisable by him or her subject to any such restriction.[34/2010]
(5) This section applies to the following bodies and persons:(a)
any Government department;
(b)
any statutory authority;
(c)
any police officer;
(d)
any other body or person discharging functions of a public nature (including a body or person discharging regulatory functions in relation to any description of activities).[34/2010]
(6) Nothing in this section is to be construed as affecting any power of disclosure exercisable apart from this section.[41C
[34/2010]
Miscellaneous provisions as to orders of Commissioner
Open ↗47.—(1) Any order made by the Commissioner under this Act may include such incidental or supplementary provisions as the Commissioner thinks expedient for carrying into effect the objects of the order.
(2) Where the Commissioner makes an order under this Act, then (without affecting the requirements of this Act where the order is subject to appeal) the Commissioner may personally give such public notice as he or she thinks fit of the making or contents of the order, or may require it to be given by any person on whose application the order is made or by any charity affected by the order.
(3) The Commissioner may, at any time within 12 months after making an order under this Act, if the Commissioner is satisfied that the order was made by mistake or on misrepresentation or otherwise than in conformity with this Act, with or without any application or reference to him or her, discharge the order in whole or in part, and subject or not to any saving or other transitional provisions.
(4) Except for the purposes of subsection (3) or of an appeal under this Act, an order made by the Commissioner under this Act is deemed to have been duly and formally made and not be called in question on the ground only of irregularity or informality, but (subject to any further order) have effect according to its tenor.[42
Service of documents
Open ↗48.—(1) A document that is permitted or required by this Act to be served on a person may be served as described in this section.[2/2018]
(2) A document permitted or required by this Act to be served on an individual may be served —(a)
by giving it to the individual personally;
(b)
by sending it by prepaid registered post to the address specified by the individual for the service of documents or, if no address is so specified, the individual’s residential address or business address;
(c)
by leaving it at the individual’s residential address with an adult apparently resident there, or at the individual’s business address with an adult apparently employed there;
(d)
by affixing a copy of the document in a conspicuous place at the individual’s residential address or business address;
(e)
by sending it by fax to the fax number last known to the person giving or serving the document as the fax number for the service of documents on the individual;
(f)
by sending it by email to the individual’s email address; or
(g)
by transmitting an electronic record of it to an account which the individual has with any electronic transactions service.[2/2018]
(3) A document permitted or required by this Act to be served on a partnership (other than a limited liability partnership) may be served —(a)
by giving it to any partner or other like officer of the partnership;
(b)
by leaving it at, or by sending it by prepaid registered post to, the partnership’s business address;
(c)
by sending it by fax to the fax number used at the partnership’s business address;
(d)
by sending it by email to the partnership’s email address; or
(e)
by transmitting an electronic record of it to an account which the partnership has with any electronic transactions service.[2/2018]
(4) A document permitted or required by this Act to be served on a body corporate (including a limited liability partnership) or an unincorporated association may be served —(a)
by giving it to the secretary or other like officer of the body corporate or unincorporated association, or the limited liability partnership’s manager;
(b)
by leaving it at, or by sending it by prepaid registered post to, the body corporate’s or unincorporated association’s registered office or principal office in Singapore;
(c)
by sending it by fax to the fax number used at the body corporate’s or unincorporated association’s registered office or principal office in Singapore;
(d)
by sending it by email to the body corporate’s or unincorporated association’s email address; or
(e)
by transmitting an electronic record of it to an account which the body corporate or unincorporated association has with any electronic transactions service.[2/2018]
(5) Service of a document under this section takes effect —(a)
if the document is sent by fax and a notification of successful transmission is received, on the day of transmission;
(b)
if the document is sent by email, at the time that the email becomes capable of being retrieved by the person;
(c)
if the document is sent by prepaid registered post, 2 days after the day the document was posted (even if it is returned undelivered); and
(d)
if the document is sent through any electronic transactions service, at the time when the electronic record of the document enters the person’s account with the electronic transactions service.[2/2018]
(6) A document may be served on a person under this Act by email only with that person’s prior written consent.[2/2018]
(7) A document may be served on a person under this Act through any electronic transactions service only if the document is a prescribed document.[2/2018]
(8) This section does not apply to documents to be served in proceedings in court.[2/2018]
(9) In this section —“business address” means —(a)
in the case of an individual, the individual’s usual or last known place of business in Singapore; or
(b)
in the case of a partnership (other than a limited liability partnership), the partnership’s principal or last known place of business in Singapore;
“document” includes a direction, order or notice permitted or required by this Act to be served;
“electronic transactions service” means any electronic transactions service provided for in regulations made under section 57;
“email address” means the last email address given by the addressee concerned to the person giving or serving the document as the email address for the service of documents under this Act;
“residential address” means an individual’s usual or last known place of residence in Singapore.[43
[2/2018]
Holding out as registered charity or institution of a public character
Open ↗49. Where any institution holds itself out to be a registered charity or an institution of a public character when it is not a registered charity or an institution of a public character (as the case may be), the institution and any person acting or purporting to act on behalf of or for the benefit of the institution, unless the person proves that such holding out by the institution was made without the person’s knowledge or consent, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 3 years or to both and, in the case of a continuing offence, to a further fine not exceeding $100 for every day or part of a day during which the offence continues after conviction.[43A
[34/2010]
Offences by corporations
Open ↗50.—(1) Where, in a proceeding for an offence under this Act, it is necessary to prove the state of mind of a corporation in relation to a particular conduct, evidence that —(a)
an officer, employee or agent of the corporation engaged in that conduct within the scope of his or her actual or apparent authority; and
(b)
the officer, employee or agent had that state of mind,
is evidence that the corporation had that state of mind.
[2/2018]
(2) Where a corporation commits an offence under this Act, a person —(a)
who is —(i)
an officer of the corporation; or
(ii)
an individual involved in the management of the corporation and in a position to influence the conduct of the corporation in relation to the commission of the offence; and
(b)
who —(i)
consented or connived, or conspired with others, to effect the commission of the offence;
(ii)
is in any other way, whether by act or omission, knowingly concerned in, or is party to, the commission of the offence by the corporation; or
(iii)
knew or ought reasonably to have known that the offence by the corporation (or an offence of the same type) would be or is being committed, and failed to take all reasonable steps to prevent or stop the commission of that offence,
shall be guilty of the same offence as is the corporation, and shall be liable on conviction to be punished accordingly.
[2/2018]
(3) A person mentioned in subsection (2) may rely on a defence that would be available to the corporation if it were charged with the offence with which the person is charged and, in doing so, the person bears the same burden of proof that the corporation would bear.[2/2018]
(4) To avoid doubt, this section does not affect the application of —(a)
Chapters 5 and 5A of the Penal Code 1871; or
(b)
the Evidence Act 1893 or any other law or practice regarding the admissibility of evidence.[2/2018]
(5) To avoid doubt, subsection (2) also does not affect the liability of the corporation for an offence under this Act, and applies whether or not that corporation is convicted of the offence.[2/2018]
(6) In this section —“corporation” includes a limited liability partnership within the meaning of section 2(1) of the Limited Liability Partnerships Act 2005;
“officer”, in relation to a corporation, means any director, partner, chief executive, manager, secretary or other similar officer of the corporation, and includes —(a)
any person purporting to act in any such capacity; and
(b)
for a corporation whose affairs are managed by its members, any of those members as if the member were a director of the corporation;
“state of mind” of a person includes —(a)
the knowledge, intention, opinion, belief or purpose of the person; and
(b)
the person’s reasons for the intention, opinion, belief or purpose.[44
[2/2018]
Offences by unincorporated associations or partnerships
Open ↗51.—(1) Where, in a proceeding for an offence under this Act, it is necessary to prove the state of mind of an unincorporated association or a partnership in relation to a particular conduct, evidence that —(a)
an employee or agent of the unincorporated association or partnership engaged in that conduct within the scope of his or her actual or apparent authority; and
(b)
the employee or agent had that state of mind,
is evidence that the unincorporated association or partnership had that state of mind.
[2/2018]
(2) Where an unincorporated association or a partnership commits an offence under this Act, a person —(a)
who is —(i)
an officer of the unincorporated association or a member of its governing body;
(ii)
a partner in the partnership; or
(iii)
an individual involved in the management of the unincorporated association or partnership and in a position to influence the conduct of that unincorporated association or partnership in relation to the commission of the offence; and
(b)
who —(i)
consented or connived, or conspired with others, to effect the commission of the offence;
(ii)
is in any other way, whether by act or omission, knowingly concerned in, or is party to, the commission of the offence by the unincorporated association or partnership; or
(iii)
knew or ought reasonably to have known that the offence by the unincorporated association or partnership (or an offence of the same type) would be or is being committed, and failed to take all reasonable steps to prevent or stop the commission of that offence,
shall be guilty of the same offence as is the unincorporated association or partnership, and shall be liable on conviction to be punished accordingly.
[2/2018]
(3) A person mentioned in subsection (2) may rely on a defence that would be available to the unincorporated association or partnership if it were charged with the offence with which the person is charged and, in doing so, the person bears the same burden of proof that the unincorporated association or partnership would bear.[2/2018]
(4) To avoid doubt, this section does not affect the application of —(a)
Chapters 5 and 5A of the Penal Code 1871; or
(b)
the Evidence Act 1893 or any other law or practice regarding the admissibility of evidence.[2/2018]
(5) To avoid doubt, subsection (2) also does not affect the liability of the unincorporated association or the partnership for an offence under this Act, and applies whether or not that unincorporated association or that partnership is convicted of the offence.[2/2018]
(6) In this section —“officer”, in relation to an unincorporated association (other than a partnership), means the president, the secretary, or any member of the committee of the unincorporated association, and includes —(a)
any person holding a position analogous to that of president, secretary or member of a committee of the unincorporated association; and
(b)
any person purporting to act in any such capacity;
“partner” includes a person purporting to act as a partner;
“state of mind” of a person includes —(a)
the knowledge, intention, opinion, belief or purpose of the person; and
(b)
the person’s reasons for the intention, opinion, belief or purpose.[44A
[2/2018]
Enforcement of orders of Commissioner
Open ↗52. A person guilty of disobedience —(a)
to an order of the Commissioner under section 22 or 23 requiring a transfer of property or payment to be called for or made; or
(b)
to an order of the Commissioner requiring a default under this Act to be made good,
may on the application of the Commissioner to the General Division of the High Court be dealt with as for disobedience to an order of the General Division of the High Court.
[45
[40/2019]
Appeals from Commissioner
Open ↗53.—(1) Provisions may be made by Rules of Court for regulating appeals to the General Division of the High Court under this Act against orders or decisions of the Commissioner.[40/2019]
(2) On such an appeal —(a)
the Attorney-General is entitled to appear and be heard; and
(b)
such other persons as the Rules allow or as the General Division of the High Court may direct may appear and be heard.[46
[40/2019]
Protection from liability
Open ↗54.—(1) No action, suit or other legal proceedings shall lie against the Commissioner, the Deputy Commissioner, any Assistant Commissioner, any officer appointed or authorised by the Commissioner or any Sector Administrator appointed under section 41, for anything done (including any statement made) or omitted to be done in good faith in the course of or in connection with —(a)
the exercise or purported exercise of any power under this Act or any other written law;
(b)
the performance or purported performance of any function or the discharge or purported discharge of any duty under this Act or any other written law; or
(c)
the compliance or purported compliance with this Act or any other written law.[2/2018]
(2) Without affecting subsection (1), the Commissioner, Deputy Commissioner, every Assistant Commissioner and other officer appointed under section 3, and the Government, are not liable for any loss or damage, suffered by any person by reason of any error or omission resulting from —(a)
any malfunction in any electronic transactions service provided for in regulations made under section 57, if the malfunction occurred despite the Commissioner, Deputy Commissioner, Assistant Commissioner, officer or Government having acted in good faith and with reasonable care to prevent the malfunction; or
(b)
any fault or failure on the part of the person using the electronic transactions service.[46A
[2/2018]
Power to compound
Open ↗55.—(1) The Commissioner may compound any offence under this Act or any regulations made under this Act that is prescribed as an offence which may be compounded by collecting from a person reasonably suspected of having committed the offence a sum not exceeding one half of the amount of the maximum fine that is prescribed for the offence.
(2) The Minister may prescribe the offences which may be compounded.[47
Prosecution of offences
Open ↗56. Proceedings in respect of any offence under this Act or any regulations made under this Act may, with the authorisation of the Public Prosecutor, be conducted by any public officer who is authorised to conduct such proceedings by the Commissioner.[47A
[15/2010]
Regulations
Open ↗57.—(1) The Minister may make any regulations that the Minister considers necessary or expedient for giving full effect to the provisions and purposes of this Act and for the due administration thereof.
(2) Without limiting subsection (1), any such regulations may —(a)
prescribe the procedures and conditions for the registration of charities or any class of charities;
(b)
prescribe the fees for the inspection of the register of charities or of other material kept by the Commissioner and for other services provided by the Commissioner;
(c)
provide for the obligations, or otherwise to regulate the conduct, of any person that is given or provided with any money or other property (whether as consideration or otherwise) for or in connection with any charitable, benevolent or philanthropic purpose;
(d)
provide for an electronic transactions service for any one or more of the following purposes:(i)
for any person to submit or serve on the Commissioner electronically any application, document or information;
(ii)
for the Commissioner to serve any notice or other document on any person under this Act;
(iii)
for the Commissioner to publish or supply to any person any application, document or information;
(iv)
for any other prescribed purpose;
(e)
prescribe any other matter or thing required or permitted to be prescribed or necessary to be prescribed to give effect to this Act.[34/2010; 2/2018]
(3) Regulations made for the purpose of subsection (2)(d) may —(a)
provide for the manner in which and the persons by which the electronic transactions service may be used;
(b)
require that any prescribed application, document or information must be submitted to or served on the Commissioner only through the electronic transactions service;
(c)
provide that any prescribed application, document, or information, submitted to a prescribed public authority in the prescribed manner, is treated as having been submitted through the electronic transactions service to the Commissioner;
(d)
provide for the circumstances and the manner for correcting any error or omission in any application, document or information submitted, served, published or supplied through the electronic transactions service;
(e)
despite the Evidence Act 1893, provide for the admissibility of electronic records, and copies and printouts of such records, of any application, document or information submitted, served, published or supplied through the electronic transactions service, as evidence of the facts contained in the record, copy or printout; and
(f)
provide for any other matter necessary or incidental to the use, maintenance or management of the electronic transactions service.[2/2018]
(4) Regulations made under this Act (other than section 42) may provide that any person that contravenes the regulations shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 3 years or to both and, in the case of a continuing offence, to a further fine not exceeding $100 for every day or part of a day during which the offence continues after conviction.[2/2018]
(5) All regulations made under this Act must be presented to Parliament as soon as possible after publication in the Gazette.[48
Transitional provisions
Open ↗58.—(1) Any document or order made or thing done under any provision of the repealed Charities Act (Cap. 37, 1985 Revised Edition), and every such document, order or thing so far as it is subsisting or in force on 1 January 1995, continues and has effect as if it had been made or done under the corresponding provisions of this Act.
(2) In any written law, any reference to the repealed Charities Act (Cap. 37, 1985 Revised Edition) is read as a reference to this Act.[49
Source: Singapore Statutes Online (Attorney-General's Chambers), © Government of Singapore.
