会馆如何设立公益机构？
How do Clan Associations establish Institution of Public Character?
文·欧雅丽
为了加强宗乡团体对公益机构（Institution of Public Character，简称IPC）的了解和认识，新加坡宗乡会馆联合总会于2015年6月30日举行了“公益机构分享会”。此次活动邀请了文化、社区及青年部慈善总监刘北扬、高级经理叶嘉慧，以及石林特许会计师事务所的合伙人胡依莎和陈锡伟讲解如何设立公益机构以及解答相关问题。总理公署部长陈振声作为特别嘉宾出席了此次活动，并亲自解答了相关问题。
此次活动共吸引了来自宗乡团体及文化团体的70多名代表出席，与会者就设立公益机构的问题展开了热烈的讨论。为了让更多的宗乡团体了解设置公益机构的相关事宜，《源》杂志记者将与会者关心的问题整理如下，以供更多有意于设立公益机构的宗乡团体参考。
问：什么是慈善团体？
答：慈善团体的运营模式是非营利性质的，仅为慈善目的、事业而设立的，其举办的活动是为让社群受益的。慈善目的包括济贫；推进教育事业；推进宗教事业；以及其他可让社区受益的慈善目的。例如：保健、公民意识或社区发展、艺术、文化遗产、科学、环境保护或改进环境的目的；救济因为年幼、年长、疾病、经济困难而需要帮助者或其他生活条件困苦者、动物福利及保护、促进体育发展、通过运动促进健康等。
问：什么是公益机构？
答：服务新加坡社会整体所需，且不受局部利益或者种族、信仰以及宗教人群的影响。捐款给具有公益机构资格慈善团体的机构或个人，将能够享有税务回扣。
问：申请公益机构需要具备什么条件？
答：首先申请机构必须是非营利性质的团体，并已向慈善总监申请注册成为慈善团体，其举办的活动要有益于整个新加坡社会，而不局限于部分社群的利益。
问：设立慈善团体和公益机构有哪些好处？
答：慈善团体和公益机构可以享受税收优惠政策，免缴所得税，以及专为慈善用途的设施一律免缴产业税；还能申请慈善团体技能提升基金，包括几项？建立监管及管理能力的津贴：培训、咨询、资讯科技、共享服务。捐款给具有公益机构资格的慈善团体者，将能够享有税务回扣。2015年的捐款估税扣税增加到300%，250%的税额扣减延长至2018年底。
问：什么是“专为慈善用途的设施”？
答：举个例子，比如一块地建了一座庙宇，供奉神灵，这是一种慈善用途，那么这块地就不用缴产业税，但如果这个庙宇有任何一部分，比如收费的停车场，那么这个停车场就要缴产业税。只要有经济收入，就需要缴税的。如果整间会馆都是用作慈善用途，就可以豁免产业税。但如果会馆的产业还做其他营利的用途，比如说出租，只要有经济用途，就必须缴产业税。
问：公益机构需“不受局部利益或者种族、信仰以及宗教人群的影响”，那么华社团体是为自己的族群服务的，这样的话，怎么成为一个公益机构？
答：如果华社团体的活动只限于华族参与，那样是不能成为一个公益机构的。公益机构必须要不分种族，所有的活动需开放给所有种族的人士。
问：宗乡团体设立慈善团体和公益机构有哪些需注意的事项？
答：宗乡团体所成立的宗旨或目的不符合慈善法令下的慈善目的；宗乡团体的活动受惠者主要使其会员，而不能有益于整个新加坡社会；公益机构的董事会要有独立性。以两间设立公益机构的宗乡团体为例，一间是福建会馆设立的福建基金，其成立的宗旨是援助新加坡公民为提升生活素质在教育、经济、社会和文化领域内进行的有关活动，其活动包括对文化和教育机构的捐款以及提供各种奖助学金来提倡教育。另一间是新加坡宗乡会馆联合总会设立的新加坡宗乡会馆基金，其成立的宗旨是推广华语，弘扬华族文化和价值观。活动主要支持和赞助由宗乡总会，各个宗乡会馆及民间团体举办的文化活动，提供奖学金给研究中华文化的学生。
问：公益机构的董事会要有独立性的含义是什么？
答：成为一个公益机构能为社团创造有利的条件来募捐，筹集善款举办活动，但是筹款办活动，整个社会一定会对团体的监管有一定的要求。因此希望董事会能确保决策的客观性，董事会能客观地决定怎么利用善款。如果社团已经是一个慈善团体，那么管理公益机构的是一班人，负责运作的事另外一班人，这样是没问题的。可以将现在的慈善团体提升为一个公益机构，不过受益人一定要是整个社会，是不分种族的。
问：目前，宗乡团体的理事会都是会员们投票选举出来的，如果公益机构的董事会要有独立性的话，董事会成员要怎么选呢？成立公益机构之后，宗乡团体还需做些什么？
答：成立慈善团体，依然可以让会员来推选理事会成员。但如果成立公益机构，那可能就需要董事会来决定如何选举董事会成员。公益机构有些特别的要求，财政每年都需要审计，然后要对外公开公益机构的常年报告和财政报告。如果自己本身有网页，可以放在自己的网页上，如果没有的话要放在慈善网站上，让公众了解和监督，这样做也是为了增加透明度和责任感。
如果宗乡团体想要设立公益机构，有两个选择，一是把整个团体转换为一个公益机构，另一个选择就是把所要成立的公益机构与宗乡团体的事务分开，就像宗乡总会一样，另外成立一个宗乡会馆基金。这样就可以只对外公开公益机构的这部分，不用把整个宗乡团体的情况都公布出来。这是一个好办法，尤其是对中型或比较大型的会馆，它们不可能把所有业务都改成公益机构，那么它们就可以将慈善的部分分出来，成立一个单独的公益机构。
问：慈善团体或公益机构的注册程序是怎样的？
答：在慈善法令下，纯以慈善为宗旨的社团必须在设立后的三个月之内向慈善总监申请注册；向慈善总监申请注册为慈善团体或公益机构时，需通过慈善网站（www.charities.gov.sg）提交下列资料：章程、理事会成员资料、过去三年的帐目（若有）、未来两年的活动计划、未来两年的资金使用计划。
问：如果是一个新的社团，是否必须要先经过社团注册局内部的程序才可以申请慈善团体或者公益机构，还是可以直接申请成为一个慈善团体？
答：必须先通过社团注册局注册你的团体，然后才能申请成为慈善团体。
问：成立公益机构有规模的限定吗？有没有规定受益人数要达到一定的数目？
答：对公益机构的规模没有限定，目前也有很多规模小的公益机构。也有一些审计公司帮助规模小的公益机构审计帐目，有时也会考虑将审计费捐回这间公益机构。
对于受益人数，没有限制。但公益机构必须要有一个计划，如今后两年要做什么活动。
In order for clan associations to fully understand and appreciate their roles as an Institution of Public Character (IPC), SFCCA organised an IPC sharing session on 6 June 2015.
The following officials were invited to provide insights regarding the setting up of IPC:
- Mr Low Puk Yeong, Commissioner of Charities
- Ms Yap Kah Wai, Senior Manager (Sector Regulation), Charities Unit
- Ms Woo E-Sah, Audit Partner, RSM Chio Lim LLP
- Mr Jeremy Chan, Partner, RSM Chio Lim LLP
Minister in the Prime Minister’s Office, Mr Chan Chun Sing was a special guest speaker and also answered many queries.
This session was attended by over 70 members from various clan associations and cultural organisations. Our “YUAN” reporter had summarised the key concerns.
Question: What is a Charity?
Answer: A Charity is one who operates on a not-for-profit basis. Its objective is exclusively for charitable purposes and its activities are for the benefit of society in general.
Q : What is an Institution of Public Character?
A : Serving the needs of Singapore society as a whole, without assistance from departments and ministries nor influence from racial groups and creeds or religious groups.
Q : What are application requirements for an IPC?
A : The organisation must operate on a not-for-profit basis. Next is to apply to the Commissioner of Charities to be registered as a Charity.
Q : What are the benefits of setting up a Charity or IPC?
A : Charity and IPC can enjoy tax exemption. Furthermore, IPC can apply for VWOs-Charities Capability Fund (VCF). Donations to IPC qualified charities shall enjoy 300% tax deduction in year 2015, and 250% deductions for donations up to year 2018.
Q : What are “solely for charity assets”?
A : Take for example of a piece of land with a temple built on it and installed with an altar. Since this is for charitable use, there is no need to pay property tax for this land. However, property tax must be paid if the temple uses its compound as paid car park. Similarly, if an association’s property is rented out to generate income, it is no longer “solely for charity asset”.
Q : If an IPC must comply to “without assistance from departments and ministries nor influence from racial groups and creeds or religious groups”, could Chinese organisations serving their own communities become an IPC?
A : If a Chinese organisation limits its activities to Chinese only, it does not meet the IPC criteria. IPC must not have racial segregation. All activities must be open to people of all races.
Q : What are the important requirements for Clan Associations to set up Charity and IPC?
A : IPC must be independent from normal clan associations’ activities. Hokkien Huay Kuan and SFCCA are typical examples. Hokkien Huay Kuan established the Hokkien Foundation with the objective of improving the living conditions of Singapore citizens in educational, economic, social and cultural related activities. These include donations to cultural and educational organisations and promoting education through awards and bursaries. SFCCA established the Singapore Clan Foundation with the objective of promoting Mandarin, inculcating Chinese culture and values. The Foundation support cultural activities and offer scholarships for students researching Chinese culture.
Q : What is the necessity of IPC having an independent Board of Directors?
A : The independent Board of Directors is there to ensure the disbursement of funds is impartial and the objective of benefiting the whole society is properly met.
Q : Currently, clan associations’ management committee members are voted by ordinary members. If IPC board members are to be independent, how are the board members to be selected? What are the additional duties for the clan associations after setting up of IPC?
A : For clan associations to set up an IPC, the management committee must decide how to elect the IPC board members. IPC has some special requirements such as conduct audit and publish financial report annually. The annual reports must be posted on its own website or the Charity Portal website for public viewing. This is to enhance transparency and accountability.
There are two possible ways for clan associations to set up IPC. Clan associations may consider transforming the entire organisation into an IPC. Alternatively, may separate all the matters between those of an institution of public character from those of a clan association. For the later, only the IPC itself must be opened to the public but not the entire clan association. This is a better model for those medium to large clan associations who are not able to convert all their operations into an IPC.
Q : What is the process of registration for Charity and IPC?
A : Under the Charities Act, organisations whose sole objective is charitable work must, within 3 months of setting up, apply for registration to the Commissioner of Charities as a Charity or IPC. They shall submit the following documents online (www.charities.gov.sg): Constitution; Particulars of board members; Audited accounts for the past 3 years if available; Activities plan for the next 2 years; Funds disbursement plans for the next 2 years.
Q : For a new association, what is the process of applying to be a Charity or IPC?
A : The new association must apply first to the Registry of Societies, then apply to be a Charity or IPC.
Q : To establish an IPC, are there any limitations to the size of the operations? Are there fixed number of beneficiaries?
A : There is no limit to the size of operations for an IPC. Currently there are many small sized IPCs. Furthermore, some audit firms helping small IPCs in their accounts would donate their audit fees back to that IPC. There is also no limit to the number of beneficiaries.
