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Institutions of Public Character

24 Sep 2018

Institutions of Public Character

Health-related charities can apply to MOH via the  Charity Portal for Institution of Public Character (IPC) status.  Institutions of Public Character (IPCs) are exempt or registered charities that are able to issue tax deductible receipts for qualifying donations to donors. 

All IPCs are encouraged to read and comply strictly with the Charities Act and all the Regulations promulgated thereunder. Please refer to the  Legislations Governing IPCs

  1. Place key financial and non-financial information online

    All IPCs are required to post their key financial and non-financial information on-line on their website in the prescribed format latest by six month after the close of the members' financial year. IPCs will be held fully responsible for the accuracy of all information posted. The website address should be emailed to  MOH_HEF_Admin@moh.gov.sg.

    IPCs who do not have a website of their own should email the information to  MOH_HEF_Admin@moh.gov.sg. MOH will post the required information on its website.

Your obligations as an IPC

1. Submit the following financial documents to MOH annually without fail:

S/N

Item

Deadline for Submission

Charities

IPCs

a)

List of tax-deductible donations received in the preceding year from both individual and corporate donors

Form 5

By first week of February of each year

 

X

b)

Annual Report

Within 6 months after the close of the organisation's financial year

X

X

c)

Audited Financial Statement

Within 6 months after the close of the organisation's financial year

X

X

d)

Form 6 (for general account)

Within 6 months after the close of the organisation's financial year

 

X

e)

Form 7 (for specific account)

Within 6 months after the close of the organisation's financial year

 

X

f)

Minutes of Annual General Meeting

Within 2 months after the AGM

X

X

g)

Copies of updated governing instruments

Within 30 days from the date it is finalised

X

X

h)

Declaration of Auditor's Form

Change of Auditor

 

X


2. Renew IPC Status on time

IPCs are required to apply for renewal at least 2 months before the expiry of the current term. The documents to be submitted for renewal are:


Forms for download

 

For information on the Charities/IPCs under the Health Sector, or to apply for IPC, please refer to the  Charity Portal.

Email enquiries to  MOH_HEF_Admin@moh.gov.sg.

Government's Responses to the recommendations of the Council on Governance of IPCs (94KB)