Charities, as defined in the Charities Act, refer to organisations established for exclusively charitable purposes, and are subject to the control of the High Court in exercise of the Court’s jurisdiction with respect to charities. In addition, your organisation must conduct activities in furtherance of its charitable purposes which benefit the public. If your organisation fulfils the requirements, it must apply to the Commissioner of Charities to be registered as a charity within 3 months of its establishment.
All registered charities will enjoy automatic income tax exemption. For properties which are used for exclusively charitable purposes, property tax may be exempted in full or partially upon application and reviewed by the Comptroller of Property Tax.