In this guide · 8 sections
- 01What the rules ask charities to publish
- 02Annual reports, financial statements and the GEC
- 03Governance pages donors check
- 04Fund-raising appeal pages and disclosures
- 05Volunteer and contact forms under the PDPA
- 06Donations, tax receipts and wording
- 07Do it yourself or get help?
- 08Frequently asked questions
Short answer
Publish your charitable purposes, annual reports and financial statements, board and key officers, key policies and details of each fund-raising appeal, and link to your Charity Portal profile so donors can check the official record.
What the rules ask charities to publish
Two sets of rules shape a charity website. The Code of Governance for Charities and IPCs, revised in April 2023 and applying from financial years starting 1 January 2024, works on a "comply or explain" basis. The Charities Act and its regulations set what must be filed with the Commissioner of Charities (COC).
Neither says "you must have a website". But Principle 1 of the Code asks charities to publish their charitable purposes on platforms the public can easily access, such as the Charity Portal, a website or social media. Principle 5 covers disclosure and transparency, and Principle 6 asks charities to communicate actively with stakeholders. A website is the simplest way to show you do all three.
| Item | Where it is required or expected | Put on your website? |
|---|---|---|
| Charitable purposes, vision, mission | Code, Principle 1 | Yes, on the About page |
| Annual report and financial statements | Annual submission to COC, published on Charity Portal | Yes, or link to the Portal copy |
| Governance Evaluation Checklist (GEC) | Filed on Charity Portal, shown publicly there | Link to it |
| Board members and key officers | Charity Portal records | Yes, with roles and terms |
| Public fund-raising appeal details | Disclosure on Charity Portal before the appeal | Yes, on the appeal page |
| Privacy notice | PDPA | Yes, linked from every form |
Annual reports, financial statements and the GEC
Per the COC's annual submissions page, every charity submits an annual report (including financial statements) and a Governance Evaluation Checklist on the Charity Portal within 6 months of the end of each financial year. These are published on the Portal for public viewing.
Charities with gross annual receipts or total expenditure, whichever is higher, of less than S$50,000 do not have to submit the GEC, though they are encouraged to follow the Code.
What the annual report should disclose
The Code's Principle 5 lists items the annual report should include. Tier 2 charities (all IPCs and large charities) have more. The common ones a website reader looks for:
- Number of board meetings in the year and each board member's attendance.
- Total pay of each of the three highest-paid staff earning over S$100,000, in S$100,000 bands, or a statement that none earns that much.
- Paid staff who are close family of the executive head or board members and earn over S$50,000, in bands.
- Any remuneration or benefits to board members, with reasons, where the governing instrument allows it.
Put the latest three years of reports on a Governance or Reports page as PDFs, with the year in the file name. Add a link to your Charity Portal profile so readers can confirm the filed version.
Governance pages donors check
Beyond the reports, a short governance section answers most questions a corporate donor or grant maker will ask.
Governance page checklist
Keep this section factual. Avoid publishing board members' personal contact details; a role-based email address such as chairman@ or secretary@ on your domain survives changes in office holders.
Fund-raising appeal pages and disclosures
The COC's disclosure regime for public fund-raising appeals started on 9 October 2023. For street collections, house-to-house visits, donation boxes in public places and in-store appeals, registered and exempt charities must submit details on the Charity Portal at least 7 working days before the appeal starts. The details are then published on the Portal.
- Purpose, duration and method of collection
- Locations of the collection
- A contact number and email address for public queries
- If a third-party fund-raiser is used: its name, the percentage of gross receipts expected to cover its expenses, and a declaration of a written agreement and due diligence
Collectors must carry an official letter with a serial number, the appeal details and either a QR code from the COC or the web address where the Portal disclosure can be viewed. A matching appeal page on your own website, linking to that disclosure, helps donors check quickly and is reassuring when scammers copy charity names.
Volunteer and contact forms under the PDPA
Volunteer sign-ups often collect more personal data than any other form on the site: date of birth, address, availability, sometimes health or background check details. The PDPA applies to charities like any other organisation.
Collect only what the role needs
A general volunteer form needs name, contact details, interests and availability. Ask for more, such as emergency contacts, only after the person is placed.
Add a short notice on the form
State the purpose, who will see the data and how long you keep it, and link to the full privacy notice. Our guide to website privacy policies and cookie consent has the wording.
Keep marketing consent separate
An unticked checkbox for newsletters and appeals. Volunteering is not consent to fund-raising messages.
Store submissions in one account
Send form entries to a charity-owned account with MFA, not a volunteer's personal Gmail. When committee members change, access stays with the charity.
Delete on schedule
Remove applications that did not proceed after a set period, such as 12 months, and log it.
Do not ask for full NRIC numbers on a website form. If a role needs identity checks, collect them in person or through a dedicated system.
Donations, tax receipts and wording
Only donations to approved IPCs qualify for tax deduction, and only IPCs may issue tax deduction receipts, per the COC's About IPCs page. If your charity is not an IPC, do not say or suggest that donations are tax deductible. If it is, state the IPC validity period and ask for the donor's NRIC, FIN or UEN only on the donation form, because IRAS needs it to apply the deduction.
Our guide to charity donation websites covers payment options, IRAS donation records and receipts in detail.
Do it yourself or get help?
A small charity can add these pages to an existing site in a weekend: a Governance page, a Reports page with PDFs, appeal pages and an updated privacy notice. The harder part is keeping them current after each AGM and filing.
If you want it built for you, our Business Website package (S$1,490) includes the governance, reports and appeal page structure. The PDPA Compliance Pack (S$690) covers the privacy notice, data inventory and form wording for volunteer and donor data. For a sense of total costs, see our website cost guide.
Frequently asked questions
There is no rule that says it must be on your own website. Charities submit the annual report and financial statements on the Charity Portal within 6 months of the financial year end, and the Portal publishes them. Putting the same reports on your site, or linking to the Portal copy, supports the Code's transparency principles.
It is a self-assessment against the Code of Governance for Charities and IPCs, submitted each year on the Charity Portal and shown publicly there. Charities with gross annual receipts or total expenditure under S$50,000 are excluded. The Code works on comply or explain, so you explain any guideline you do not follow.
The disclosure regime that started on 9 October 2023 covers public appeals such as street collections, house-to-house visits, public donation boxes and in-store appeals. Online appeals are not part of that regime, but the fund-raising regulations still require clear and accurate information to donors about the purpose and use of funds.
It should not suggest donations are tax deductible. Only approved IPCs can issue tax deduction receipts, and only donations to IPCs qualify. A non-IPC charity can still accept donations and thank donors, but its pages and receipts should make clear that no tax deduction applies.