If you wish to conduct any fund-raising appeal for foreign charitable purposes, you must apply to the office of the Commissioner of Charities for a permit.
To apply for the permit, you must be an organisation (be it incorporated or unincorporated) in Singapore and submit the application at least 30 days before the commencement of the fundraising appeal. You will be asked to submit the following documents during application:
Proof that the beneficiary is a bona fide organisation in its country;
Letter from the beneficiary acknowledging that fund-raising activity held in its name; and
Governing instrument of the charity or intended beneficiary.
However, the requirement for a permit is waived if the fund-raising appeal is for donations-in-kind (confined to only goods and/or services) and your organisation falls under the following categories:
If the funds are raised from the public, the applicant has to apply at least 80% of the net proceeds of the funds raised within Singapore. The 80:20 rule will be waived for private donations or for appeals in aid of providing immediate disaster relief.
For more information, please refer to the Guidelines On Public and Private Fund-Raising.
Fund-raising expenses, including administrative expenses or remuneration of persons in relation to fund raising, should not be excessive in proportion to gross proceeds likely to be received in response to the fund-raising appeal. A general guideline is that such expenses should not exceed 30% of the total funds raised. The applicant is also required to abide by the general conditions for the issuance of a permit under the Charities (Fund-raising Appeals for Local and Foreign Charitable Purposes) Regulations 2012 and any other additional conditions imposed by the Commissioner of Charities as stipulated in the permit. For more information on the general conditions, please refer to the General Conditions for Fund-raising for Foreign Charitable Purposes Permit.At the same time, every permit-holder must maintain the following records and keep proper accounts in respect of the fund-raising appeal:
Names of the authorised persons who participated in the appeal;
Dates on which the appeal commenced and concluded;
Gross amount received from the appeal;
Amount of every item of expenditure disbursed from the funds raised;
Amount of net proceeds applied for the foreign charitable purposes for which the appeal was conducted and the means by which it was distributed; and
Amount transmitted to any person outside Singapore and to whom the money was transmitted.
The Statement of Accounts of the fund-raising appeal must be audited by a public accountant and submitted to the Commissioner of Charities within 60 days of the last day of the appeal, or within such extended period as may be allowed by the Commissioner of Charities.