"A charity is defined as an organisation, trust or foundation that operate on a not-for-profit basis, set up exclusively for charitable purposes and carries out activities to achieve these purposes which benefit a sufficient portion of the community.
Every organisation established exclusively for charitable purposes (other than those exempted) must apply for registration with the Commissioner of Charities (known as "COC").
A charity enjoys income tax exemptions if it spends at least 80% of its annual receipts on charitable purposes in Singapore. It also enjoys property tax exemption on premises used exclusively for charitable purposes.
Only organisations registered as IPCs (Institution of Public Character) are authorised to receive tax-deductible donations. Hence if a charity is not registered as an IPC, donors will not be given tax deduction for donations made to this organisation."
Extract from "Interim Report by the Inter-Ministry Committee on Regulation of Charities and Institutions of a Public Character"