s 2A Supplementary interpretative provisions for donations, etc.
2A.—(1) Subject to the provisions of this Act, a donation is accepted by a religious group if —(a) the donation is received and retained by or on behalf of the religious group for its use and benefit; or (b) in the case of a donation in the form of a payment of money to a third party towards any expenditure that is incurred by, or that would otherwise be incurred by, the religious group — the donation is accepted by the third party as payment towards that expenditure.[Act 10 of 2025 wef 15/09/2026] (2) For the purposes of this Act, anything given or transferred —(a) to any branch of a religious group (which may be a religious institution); or (b) to any responsible officer of a religious group, member of the governing body of a religious group, or to a religious leader of a religious group, in his capacity as such (and not solely for his own use or benefit), is to be regarded as given or transferred to the religious group, and references to donations received by a religious group accordingly include references to donations so given or transferred. (3) For the purposes of this Act, any information or material in electronic or digital form which did not originate in Singapore, or the origin of which cannot be determined, is deemed to be communicated or distributed to the general public in Singapore if —(a) the information or material is communicated or distributed or caused to be communicated or distributed by a Singapore-connected person or the Singapore-connected person takes part in that communication or distribution; and (b) the information or material is accessible by persons physically present in Singapore. (4) For the purposes of subsection (3), a Singapore-connected person means —(a) a citizen of Singapore; (b) a Singapore permanent resident; (c) a person in Singapore; (d) an entity which is registered in Singapore (even if incorporated outside Singapore), or is incorporated under any written law; or (e) a corporation sole or corporation aggregate established under a private Act.[Act 31 of 2019 wef 01/11/2022]