Definition of a Society

A society can be a club, partnership or association of more than 10 but less than 20 persons, formed for the purpose of carrying out a non-profit business.

Pros and Cons

  • Less costly compared to a company.
  • Can apply to be registered as a charitable organisation or institute of public character.
  • Members are liable to be sued as the society is not a separate legal entity.
  • Subject to income tax obligations in accordance with the Singapore Income Tax Act, Cap 134.


  • Majority of the committee members must be Singapore citizens.
  • Additionally, the President, Secretary, Treasurer and their deputies must be Singapore citizens or permanent residents.
  • Must have a customised Constitution setting out the rules of the society.
  • Must maintain proper accounts and records of transactions and affairs of the society for at least 5 years.
  • Must submit annual return and audited financial statements annually.

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