• What is a voluntary welfare organisation (VWO)?
• How to set up a VWO?
• Summary of the Various Legal Entities
• Charity Registration
• Institution of a Public Character (IPC) Status
• Licensing for a Public Fund-raising Activities

A VWO is an organisation that provides welfare services and/or services that benefit the community at large and is not profit-making. There is no legal definition of a VWO, but VWOs are typically registered as a society with the Societies Act, a company limited by guarantee with the Companies Act, or as a Trust (under a trust deed).

1) To register as a Society

Registration can be done at the Registry of Societies (ROS) website.

2) To incorporate as a Company Limited by Guarantee

Registration Fee
$15 - Application for New Company Name
$300 - Application for Company Incorporation

Processing Time
The Companies Act requires that a company’s name must be approved, before the company can be registered. Application for the company’s name and the incorporation will takes 15 minutes each after payment. Approval of company’s name may take up to 14 days or longer in some circumstances.

More information is available at the Accounting & Corporate Regulatory Authority (ACRA) website.

3) To form a Trust

You would need to ask your legal advisors or lawyers to do the necessary administrative papers to set up a Trust under the Trustees Act. You may wish to check the Trustees Act for more information.

Once a VWO is registered as a legal entity, it may proceed to apply for charity status (for exemption from corporate income tax) and the Institution of a Public Character (IPC) status (to allow VWO to issue tax deductible receipts to donors).

VWO can also apply to become a NCSS member to enjoy member benefits and be connected to a network of other VWOs and the latest developments in the social service sector.

Application for Charity Status

VWOs that are set up exclusively for charitable purposes and carry out activities to achieve these purposes must apply to register as a charity.

According to the Charities Act, it is mandatory for the VWO to apply for charity registration within 3 months after its establishment.

Please refer to the Charity Portal maintained by the Commissioner of Charities (COC)’s office or the Charities Unit for more information on charity status and the application procedures.

What is it about?

Registered charities can apply for the Institution of a Public Character (IPC) status, which allows the organisations to receive tax-deductible donations from members of the public (ie. Tax-deductible receipts can be issued for donations made to the IPCs).

IPC status is usually approved for a fixed period of up to 5 years. VWOs will need to apply for the renewal of IPC status once it expires.

Application for IPC Status

Application for IPC status is done online via the Charity Portal.

Please refer to the Charity Portal maintained by the Commissioner of Charities (COC)’s office or the Charities Unit for information on IPC status and the application procedures.

Requirements for IPCs

All IPCs are governed by stricter guidelines as compared to charities.

IPCs that also have charity status must fulfill their legal obligations as charities in addition to the requirements IPCs are subjected to.

IPCs will have to abide by the Charity (Institution of a Public Character) Regulations 2007.

What is it about?

Under the House to House and Streets Collection Act, all public fund-raising activities that involve house to house and streets collections are required to be licensed by the Singapore Police Force’s Licensing Division.

Examples of these fund-raising activities include fun fair/bazaar/carnival, walkathon/jogathon/car rally, charity dinner, concert/performances, movie premiere, donation draw, charity auction, placement of donation boxes, charity golf, car wash, collection of items, pledge cards, street sales, Flag Day and donation of sale proceeds etc.

With effect from 26 December 2003, the Ministry of Home Affairs has granted NCSS an Exemption Order for the House to house and Streets Collection Act. Members of NCSS can apply to NCSS for an exemption of fund-raising permits.