2.—(1) The following persons or classes of persons shall be exempt from the provision of section 36 of the Act:| (a) | any person who conducts or participates in any fund-raising appeal where 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; [S 703/2013 wef 20/11/2013] | | (b) | any exempt charity or charity registered under the Act, which conducts or participates in any 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; and [S 703/2013 wef 20/11/2013] | | (c) | any exempt charity or charity registered under the Act, or any organisation (whether or not a charity), which conducts or participates in any fund‑raising appeal —| (i) | that is for a foreign charitable purpose within the meaning of the Charities (Fund‑raising Appeals for Local and Foreign Charitable Purposes) Regulations 2012 (G.N. No. S 530/2012); and | | (ii) | that appeals to members of the public to give only goods or services or both, but not cash. [S 703/2013 wef 20/11/2013] |
|
[S 17/2023 wef 31/12/2021] (2) In this regulation, “permitted deductions” means —| (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. |
|
(3) In paragraph (1)(c), “organisation” means —| (a) | any company that is incorporated or registered under the Companies Act 1967; or [S 17/2023 wef 31/12/2021] | | (b) | any society that is registered under the Societies Act 1966. [S 703/2013 wef 20/11/2013] [S 17/2023 wef 31/12/2021] |
|
[S 17/2023 wef 31/12/2021] |