[{"id":"01d5f028-b4f4-4f29-9204-c7ebb7887e11","order":1,"text":"APPLICATION FOR RECOGNITION AS A CHARITABLE INSTITUTION OR TRUST OF A PUBLIC CHARACTER","fontSize":"20","textAlign":"center","bold":true,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"cff7b9d4-3b70-4d97-b9fe-98e657113164","order":2,"text":"Section 88 of the Inland Revenue Ordinance (Cap. 112)","fontSize":"16","textAlign":"center","bold":false,"underline":false,"marginBottom":"30","cflou":false,"active":true},{"id":"bcdc634b-b29f-43a6-be0f-d873b88d37de","order":3,"text":"PART ONE — LETTER TO THE COMMISSIONER OF INLAND REVENUE","fontSize":"16","textAlign":"center","bold":true,"underline":true,"marginBottom":"30","cflou":false,"active":true},{"id":"243a4b27-ead7-42ee-855c-f534f30f204c","order":4,"text":"[Full name of the applicant]
[Address in Hong Kong]
Hong Kong","fontSize":"14","textAlign":"right-align","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true},{"id":"faadcbdf-3907-4f33-a959-a1c0238f1b87","order":5,"text":"[Date of this application]","fontSize":"14","textAlign":"right","bold":false,"underline":false,"marginBottom":"30","cflou":false,"active":true},{"id":"953cf2d8-880b-4d81-85b6-54516ceb923f","order":6,"text":"The Commissioner of Inland Revenue
Charitable Donations Section
Inland Revenue Department
G.P.O. Box 132
Hong Kong","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true},{"id":"361c79c6-6faf-4b7a-a385-6c97412e4fed","order":7,"text":"BY POST","fontSize":"14","textAlign":"left","bold":true,"underline":false,"marginBottom":"20","cflou":false,"active":true},{"id":"eba404dd-e384-462b-aeea-d21a05a1878e","order":8,"text":"Dear Sir or Madam,","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true},{"id":"f521273f-cda0-4b10-a772-238c553fc525","order":9,"text":"RE: APPLICATION BY [Full name of the applicant] FOR EXEMPTION FROM TAX UNDER SECTION 88 OF THE INLAND REVENUE ORDINANCE (CAP. 112)","fontSize":"14","textAlign":"left","bold":true,"underline":true,"marginBottom":"20","cflou":false,"active":true},{"id":"1f5ec33b-a9ef-4e4f-8489-b3dae7ae41a5","order":10,"text":"[Full name of the applicant] (the "Applicant") hereby applies to the Commissioner of Inland Revenue for recognition as a charitable institution or trust of a public character within the meaning of section 88 of the Inland Revenue Ordinance (Cap. 112), and accordingly for exemption from tax under that section.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"44fb8217-a944-4c39-ac22-6574b9c9a73c","order":11,"text":"Exemption is sought with effect from [Date from which exemption is sought], being the date from which the Applicant has been established and has operated exclusively for purposes which are charitable according to the law of Hong Kong.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"49d27d29-b500-4fdf-b00b-049f8c614f1f","order":12,"text":"This application is made by way of the application form prescribed by the Department for the recognition of tax exemption status under section 88 of the Inland Revenue Ordinance (Cap. 112), duly completed and signed, which is lodged herewith together with the Annex setting out the list of the activities of the Applicant. This Statement supplements that form and does not replace it.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"8363f1e8-d03e-4577-b055-94b3ee20b8a0","order":13,"text":"The particulars required by the Department are set out in the Statement of Particulars and Undertakings which forms Part Two of this application. Every document referred to in that Statement is lodged herewith and is listed in the section entitled "Documents Lodged in Support of this Application".","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"96875167-2d15-4a66-bd05-918dcf6efeb7","order":14,"text":"The Applicant confirms that its objects are exclusively charitable according to the law of Hong Kong; that its income and property are applied solely in furtherance of those objects; that no part of its income or property may be paid or transferred, directly or indirectly, to any member of the Applicant or of its governing body by way of profit; and that its governing instrument provides for the disposal of any surplus assets on dissolution to another charitable institution or trust of a public character.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"4842b9cc-4383-4b57-917b-c2d277bc2627","order":15,"text":"The Applicant would be grateful if the Department would confirm its exemption from tax under section 88 of the Inland Revenue Ordinance (Cap. 112). Should any further information or document be required, the Department is invited to contact the person named in the section entitled "Correspondence and Contact Person", who is duly authorised to deal with this application on behalf of the Applicant.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true},{"id":"8e4f92ed-c78d-4070-bcd5-b8efb7498bef","order":16,"text":"Yours faithfully,","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"40","cflou":false,"active":true},{"id":"6ffbe1f5-478c-4ad4-9e18-0a1770827cca","order":17,"text":"_________________________________","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"5b821973-4a4c-422b-999d-554b2888399b","order":18,"text":"[Full name of the signatory]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"0","cflou":false,"active":true},{"id":"68b83400-f7a1-4c0e-b5d6-db405f3d8edb","order":19,"text":"[Capacity of the signatory]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"0","cflou":false,"active":true},{"id":"d14c7b20-fdf8-4603-8c60-4759922e33f1","order":20,"text":"for and on behalf of [Full name of the applicant]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"30","cflou":false,"active":true},{"id":"52d47ef7-8072-4a19-85af-e94fc8cf4e48","order":21,"text":"PART TWO — STATEMENT OF PARTICULARS AND UNDERTAKINGS","fontSize":"16","textAlign":"center","bold":true,"underline":true,"marginBottom":"20","cflou":false,"active":true,"marginTop":"20"},{"id":"622b759d-793b-4009-9c0a-bba165da8a9c","order":22,"text":"1. DEFINITIONS AND INTERPRETATION","fontSize":"16","textAlign":"left","bold":true,"underline":true,"marginBottom":"10","cflou":false,"active":true,"marginTop":"20","sectionNum":"S01"},{"id":"470517b5-d4c2-40ad-a487-929291993ce0","order":23,"text":"In this Statement, unless the context otherwise requires:","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"4d42ef90-0660-4288-91a8-f95311b22aa8","order":24,"text":"— "the Applicant" means [Full name of the applicant], whose particulars are set out in the section entitled "The Applicant";","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"ccd29bbd-c455-42e1-a2c6-195bc37eca63","order":25,"text":"— "the Department" means the Inland Revenue Department of the Hong Kong Special Administrative Region;","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"8e62392b-9c33-4e23-9854-dc98b28f215e","order":26,"text":"— "the Commissioner of Inland Revenue" includes any officer of the Department authorised by him to act in relation to this application;","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"3c4e8e2b-97d8-4b42-9b5a-8d79c5939a7e","order":27,"text":"— "the governing instrument" means the constitutional document of the Applicant for the time being in force, being its articles of association, its constitution and rules, or its deed of trust, as the case may be;","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"2668992f-7ad2-44a4-9648-48c24a1a6a64","order":28,"text":"— "the Governing Body" means the body of persons having the general management and control of the Applicant, identified in the section entitled "The Governing Body";","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"29dd8217-7633-4329-b610-1f4d59e07779","order":29,"text":"— "this Statement" means Part Two of this application, comprising the particulars given and the undertakings made below.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"d8854715-b45a-4164-84aa-d273a9e1074f","order":30,"text":"Words importing the singular include the plural and vice versa; words importing one gender include every other gender; a reference to an Ordinance is a reference to that Ordinance as amended from time to time; and the headings of the sections of this Statement are for convenience only and do not affect its construction.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"3d31d4ea-2d0c-43e9-952e-21dc1f4104a1","order":31,"text":"2. THE APPLICANT","fontSize":"16","textAlign":"left","bold":true,"underline":true,"marginBottom":"10","cflou":false,"active":true,"marginTop":"20","sectionNum":"S02"},{"id":"d493941e-5d08-409e-a649-b23f8088f1bf","order":32,"text":"The Applicant is [Full name of the applicant], being a company limited by guarantee incorporated in Hong Kong under the Companies Ordinance (Cap. 622), established on [Date of establishment].","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"8be33ecc-421b-49e7-bec8-7e331a82ba7e","order":33,"text":"The registered office of the Applicant, or its principal place of business in Hong Kong, is at [Address in Hong Kong]. The Applicant has no place of business outside Hong Kong other than as disclosed in this Statement.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"12b0c176-2ac1-4e7c-81c6-02850799f431","order":34,"text":"The Applicant was incorporated in Hong Kong under Certificate of Incorporation number [Certificate of Incorporation number]. Every member of the Applicant undertakes to contribute to its assets, in the event of its being wound up while a member or within one year afterwards, an amount not exceeding [Amount of the guarantee].","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"0b37e238-2cea-4484-83b9-0d65c8b3dd5b","value":"a company limited by guarantee incorporated in Hong Kong under the Companies Ordinance (Cap. 622)","type":"add","operator":"="}]},{"id":"9fc7c10f-4445-4462-a32b-b2324ef1677d","order":35,"text":"The Applicant has been granted a licence under section 103 of the Companies Ordinance (Cap. 622) to be registered without the addition of the word Limited to its name.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"0b37e238-2cea-4484-83b9-0d65c8b3dd5b","value":"a company limited by guarantee incorporated in Hong Kong under the Companies Ordinance (Cap. 622)","type":"add","operator":"="}]},{"id":"6d4c5326-8a00-497c-b707-bbe04b728341","order":36,"text":"The articles of association of the Applicant state its objects, and shall continue to state them for so long as that licence remains in force, as required by section 82(1) of the Companies Ordinance (Cap. 622); and the Applicant shall not alter those objects without the prior written approval of the Registrar of Companies and of the Commissioner of Inland Revenue.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"0b37e238-2cea-4484-83b9-0d65c8b3dd5b","value":"a company limited by guarantee incorporated in Hong Kong under the Companies Ordinance (Cap. 622)","type":"add","operator":"="},{"field":"e6e0b5a8-dee0-4c0d-af3f-aa3c5dec40d5","value":"has not been granted a licence to omit the word Limited from its name","type":"remove","operator":"="}]},{"id":"803c2d30-7243-4c37-9f00-27eb6e7c2a7e","order":37,"text":"The Applicant is registered under the Societies Ordinance (Cap. 151) under reference [Societies Ordinance reference number].","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"0b37e238-2cea-4484-83b9-0d65c8b3dd5b","value":"a society constituted in Hong Kong and subject to the Societies Ordinance (Cap. 151)","type":"add","operator":"="}]},{"id":"96333e47-5e8f-48f6-8699-e6a4138a8487","order":38,"text":"The Applicant presently has [Number of members of the society] members, admitted in accordance with its rules.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"0b37e238-2cea-4484-83b9-0d65c8b3dd5b","value":"a society constituted in Hong Kong and subject to the Societies Ordinance (Cap. 151)","type":"add","operator":"="}]},{"id":"d7b005cc-b5ff-4475-bfbb-8fd544aa97c7","order":39,"text":"The Applicant is a trust constituted by a deed of trust made by [Full name of the settlor] as settlor, the initial trust property being [Initial trust property].","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"0b37e238-2cea-4484-83b9-0d65c8b3dd5b","value":"a trust constituted by deed and governed by the laws of Hong Kong","type":"add","operator":"="}]},{"id":"1f9f0ac0-7a98-4de5-91d0-8ea443c656bb","order":40,"text":"The trust is irrevocable, the settlor having reserved no power to revoke it or to derive any benefit from the trust property, and the trustees hold the trust property upon the charitable trusts declared by the deed.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"0b37e238-2cea-4484-83b9-0d65c8b3dd5b","value":"a trust constituted by deed and governed by the laws of Hong Kong","type":"add","operator":"="}]},{"id":"9a95ec8b-4825-4e48-9ac7-018ac9c631b7","order":41,"text":"3. THE GOVERNING INSTRUMENT","fontSize":"16","textAlign":"left","bold":true,"underline":true,"marginBottom":"10","cflou":false,"active":true,"marginTop":"20","sectionNum":"S03"},{"id":"1b115067-d29c-40b9-90d5-f94ed9a69ea5","order":42,"text":"The governing instrument of the Applicant is dated [Date of the governing instrument]. A certified true copy is lodged with this application.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"702cdcde-e9b8-49a5-85e7-dbb981d9d811","order":43,"text":"The objects of the Applicant are set out in clause [Clause number] of the governing instrument, and are reproduced in the section of this Statement entitled "Objects Exclusively Charitable".","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"3ca3e7f9-6a3e-4b57-b568-40ece8178e8f","order":44,"text":"The Applicant confirms that its governing instrument has not been amended since it was first adopted.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"dca2dfb5-fb3d-4ba2-8162-e874b954877f","order":45,"text":"The governing instrument states the objects of the Applicant clearly and precisely; limits the application of its funds to the attainment of those objects; prohibits the distribution of its income and property among its members; restricts the remuneration of the members of its governing body; provides for the constitution, powers, quorum, term of office and manner of appointment and removal of that body; requires proper books of account to be kept; and provides for the disposal of surplus assets upon dissolution. Each of those provisions is summarised in this Statement.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"9698d8e8-6695-4663-b4d6-ef230f7cbf5f","order":46,"text":"4. OBJECTS EXCLUSIVELY CHARITABLE","fontSize":"16","textAlign":"left","bold":true,"underline":true,"marginBottom":"10","cflou":false,"active":true,"marginTop":"20","sectionNum":"S04"},{"id":"aad89dbc-82d8-4c22-a34b-665c844f3276","order":47,"text":"The objects of the Applicant are, and shall at all times remain, exclusively charitable according to the law of Hong Kong.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"1a2595ce-399a-4ce5-a3e7-02e732f49df1","order":48,"text":"The objects of the Applicant, as set out in its governing instrument, are as follows: [Statement of the objects of the applicant].","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"6fbc1743-7484-4ca0-a9c3-6e00b1c46fb0","order":49,"text":"The Applicant shall not have, adopt or pursue any object which is not charitable according to the law of Hong Kong. No object of the Applicant is expressed in terms so wide as to permit its funds to be applied for a purpose which is not exclusively charitable, and no object of the Applicant is expressed as being merely benevolent, philanthropic or otherwise beneficial without being charitable in law.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"94739715-cc4c-4f23-a9f7-9fc211fc1f54","order":50,"text":"The powers conferred upon the Applicant by its governing instrument are ancillary to, and exercisable only in furtherance of, the charitable objects stated above, and no such power may be exercised as an independent object.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"0afe47a3-970f-4270-bfb8-847dcbcd7b6c","order":51,"text":"The Applicant shall not engage in any political activity, and shall neither support nor oppose any political party or candidate for public office, save to the extent that the activity is ancillary to and in furtherance of its charitable objects and is permitted by the law of Hong Kong.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"e96de59e-bb49-4227-9a59-3ed459bced44","order":52,"text":"The Applicant shall abide by the laws of the Hong Kong Special Administrative Region, including the Law of the People's Republic of China on Safeguarding National Security in the Hong Kong Special Administrative Region and the Safeguarding National Security Ordinance, and shall not engage in any act or activity which endangers national security.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"cfec4c27-e18b-40c8-8e18-2803ed9f6e4a","order":53,"text":"5. THE HEAD OF CHARITY RELIED UPON","fontSize":"16","textAlign":"left","bold":true,"underline":true,"marginBottom":"10","cflou":false,"active":true,"marginTop":"20","sectionNum":"S05"},{"id":"f7bfaed6-5fa1-49d1-bc82-4497573e2d0a","order":54,"text":"The objects of the Applicant fall under the head of charity constituted by the relief of poverty, being one of the four heads of charity recognised by the law of Hong Kong following Commissioners for Special Purposes of Income Tax v Pemsel [1891] AC 531.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"b04ce534-2f8f-43fa-9d28-488d68a2ba7f","order":55,"text":"Under the first head, the Applicant is established for the relief of poverty. Its objects are directed to the relief of persons who are in conditions of need, hardship or distress, the benefits conferred being directed to the relief of that need and not conferred by way of ordinary commercial dealing.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"0bc18e57-bfe9-4edb-a4d0-80350e8722ba","value":"the relief of poverty","type":"add","operator":"="}]},{"id":"cd9c45df-e4b3-42b9-a537-4d083a067fea","order":56,"text":"Under the second head, the Applicant is established for the advancement of education. Its objects are directed to teaching, training, research and the dissemination of knowledge of a kind having educational value, and are not directed to propaganda or to the promotion of a particular point of view.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"0bc18e57-bfe9-4edb-a4d0-80350e8722ba","value":"the advancement of education","type":"add","operator":"="}]},{"id":"38008204-8a62-4553-a97e-c8da2ebae78c","order":57,"text":"Under the third head, the Applicant is established for the advancement of religion. Its objects are directed to the promotion of the spiritual teaching of a religion and to the maintenance of the doctrines and observances upon which it rests, and the benefit conferred extends to a sufficient section of the public.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"0bc18e57-bfe9-4edb-a4d0-80350e8722ba","value":"the advancement of religion","type":"add","operator":"="}]},{"id":"b5ef79a2-f0cb-4f39-b061-f00ff9924021","order":58,"text":"Under the fourth head, the Applicant is established for other purposes of a charitable nature beneficial to the community. The Applicant confirms that those purposes are beneficial to the community of Hong Kong, as is required for exemption from tax under section 88 of the Inland Revenue Ordinance (Cap. 112), and that they fall within the spirit and intendment of the preamble to the Statute of Charitable Uses 1601.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"0bc18e57-bfe9-4edb-a4d0-80350e8722ba","value":"other purposes of a charitable nature beneficial to the community of Hong Kong","type":"add","operator":"="}]},{"id":"2972e58d-b44f-472e-b22c-ffa44f0cc5ef","order":59,"text":"The Applicant is aware that a purpose falling under any of the first three heads may relate to activities carried on in any part of the world, whereas a purpose falling under the fourth head is charitable only in so far as it is beneficial to the community of Hong Kong.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"e0846dcb-eafd-42c0-8981-9b6f46a9a2f7","order":60,"text":"Where the objects of the Applicant fall within more than one head of charity, the head stated above is that which is principally relied upon, and every other object of the Applicant is likewise exclusively charitable.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"dfd9976c-2f53-4e6d-b852-9dc51868ccbe","order":61,"text":"6. PUBLIC CHARACTER AND PUBLIC BENEFIT","fontSize":"16","textAlign":"left","bold":true,"underline":true,"marginBottom":"10","cflou":false,"active":true,"marginTop":"20","sectionNum":"S06"},{"id":"e5b7ec92-101a-48f5-8ea2-793cabc24f1d","order":62,"text":"The Applicant is of a public character. Its objects are for the benefit of the public or of a sufficient section of the public, and not for the benefit of a closed or private class of persons defined by reference to a personal nexus with any individual, family or employer.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"1b636d7d-6178-4a52-af9c-3b9bf1c85b93","order":63,"text":"The class of persons intended to benefit from the activities of the Applicant is as follows: [Class of persons intended to benefit].","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"f2588564-8470-4637-bc10-695bad4fb6b4","order":64,"text":"The benefits conferred by the Applicant are available to the members of that class without distinction upon grounds which are not relevant to the charitable purpose, and no person within that class is excluded from benefit by reason only of an inability to pay a fee or contribution.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"a3887ea8-0a1e-4da4-b067-deeb4990ab27","order":65,"text":"Any private benefit arising to an individual from the activities of the Applicant is incidental to, and a necessary consequence of, the pursuit of its charitable objects, and is not an end in itself.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"312f65cc-51a1-4ef7-9f14-06e5c932d258","order":66,"text":"The Applicant is not established for the mutual benefit of its own members. No member of the Applicant is entitled, by reason only of membership, to any benefit out of its funds other than a benefit available to the class of persons intended to benefit, and membership of the Applicant confers no proprietary interest in its assets.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"123fcaad-ff53-4577-b422-e768ea307466","order":67,"text":"7. ACTIVITIES AND PROGRAMMES","fontSize":"16","textAlign":"left","bold":true,"underline":true,"marginBottom":"10","cflou":false,"active":true,"marginTop":"20","sectionNum":"S07"},{"id":"a918c736-23b2-4ec4-bd01-850f94a574d3","order":68,"text":"The activities carried on, or proposed to be carried on, by the Applicant in furtherance of its objects are as follows: [Principal activities and programmes].","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"eb670362-22f6-445f-aab5-dd5ad2d7694e","order":69,"text":"An activity plan for [Period covered by the activity plan] is lodged with this application, setting out the programmes to be undertaken, the persons to be benefited, the manner in which beneficiaries are selected and the estimated income and expenditure of the Applicant.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"5e54c8ca-49ec-4423-a6e9-19c41969bb1b","order":70,"text":"The Applicant confirms that all of its activities are, and shall remain, consistent with and in furtherance of its stated charitable objects, and that it does not and shall not carry on any activity which is merely incidental to a non-charitable purpose.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"a760fa56-0483-4f42-b3e7-b1541bb8f40d","order":71,"text":"8. APPLICATION OF INCOME AND PROPERTY","fontSize":"16","textAlign":"left","bold":true,"underline":true,"marginBottom":"10","cflou":false,"active":true,"marginTop":"20","sectionNum":"S08"},{"id":"995f05c0-1bff-46b9-941f-534c8de1ba2a","order":72,"text":"The income and property of the Applicant, howsoever derived, shall be applied solely towards the promotion of the objects set out in its governing instrument.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"5daa388c-9362-4b64-9071-150838d3a8a9","order":73,"text":"No portion of the income or property of the Applicant shall be paid or transferred, directly or indirectly, by way of dividend, bonus or otherwise howsoever by way of profit, to any member of the Applicant or to any member of its governing body.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"29551366-6039-4554-a9b8-67e614636a63","order":74,"text":"Nothing in the preceding paragraph shall prevent the payment in good faith of reasonable and proper remuneration to any officer or servant of the Applicant, not being a member of its governing body, for services actually rendered to the Applicant, nor the repayment of out-of-pocket expenses properly incurred, nor the payment of interest at a rate not exceeding the prevailing commercial rate upon money lent to the Applicant.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"5bc16a2c-6b8b-4d7e-a022-d2578b82358e","order":75,"text":"The Applicant shall not make any loan, nor give any guarantee, indemnity or security, to or for the benefit of any member of its governing body or of any person connected with such a member.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"fb1291c8-c1bf-4ec6-bd55-03fe1c0e4472","order":76,"text":"The Applicant shall not accumulate income otherwise than for a purpose within its objects, and shall be able to demonstrate to the Commissioner of Inland Revenue the purpose for which any reserve is held and the period over which it is to be applied.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"b0a5ccbf-0eb9-4bb8-a9d4-deb5100dc3e2","order":77,"text":"9. DONATIONS, RECEIPTS AND DEDUCTIBILITY FOR DONORS","fontSize":"16","textAlign":"left","bold":true,"underline":true,"marginBottom":"10","cflou":false,"active":true,"marginTop":"20","sectionNum":"S09"},{"id":"f3aa0cb8-3f8c-4489-b964-568cc9300ad5","order":78,"text":"Every donation received by the Applicant shall be entered in a register of donations stating the date of receipt, the amount or the nature of the donation and, save where the donor has requested anonymity, the identity of the donor.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"8452b5c9-0e90-4721-9529-17378f34ab57","order":79,"text":"The Applicant shall issue a serially numbered receipt in respect of every donation of money received by it, shall state upon that receipt the full name of the Applicant as it appears in its governing instrument together with the particulars of its recognition of exemption, and shall retain a copy of every receipt so issued for a period of not less than seven years.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"d025b328-53f6-4ad9-ab4c-384d77ad21bb","order":80,"text":"The Applicant understands that, upon recognition of its exemption, a donation of money made to it may qualify as an approved charitable donation deductible by the donor under section 16D or section 26C of the Inland Revenue Ordinance (Cap. 112), and that a payment made in return for a benefit of commensurate value is not a donation for that purpose.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"517db0df-8662-4a86-8f99-000580bd8c61","order":81,"text":"A payment made in return for goods, services, admission, advertising or any other benefit conferred upon the payer is not a donation, and the Applicant shall not issue a donation receipt in respect of it. The Applicant acknowledges that the Inland Revenue Ordinance (Cap. 112) contains no provision permitting such a payment to be apportioned between a charitable component and a material benefit component, and that in a borderline case the exact nature of the payment shall be stated upon the receipt so that the transaction may be considered separately by the Department.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"4d818f54-22ec-4bc1-ba31-e59eb6af6f86","order":82,"text":"A gift which is not a gift of money, such as a gift of immovable property or of a work of art, does not constitute an approved charitable donation, and any acknowledgement issued by the Applicant in respect of such a gift shall describe it accordingly and shall not be expressed as a receipt for an approved charitable donation.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"ab7eccad-ade9-4879-ba67-4510b0cb3ad9","order":83,"text":"The Applicant shall not accept a donation the acceptance of which would compromise its independence, would oblige it to apply its funds otherwise than in furtherance of its objects, or would expose it to a risk of being used for an unlawful purpose; and it shall record the reasons for the refusal of any donation.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"4851d22c-7170-40e9-b4a1-5ef7f4f84438","order":84,"text":"10. INTERNAL FINANCIAL CONTROLS AND CUSTODY OF FUNDS","fontSize":"16","textAlign":"left","bold":true,"underline":true,"marginBottom":"10","cflou":false,"active":true,"marginTop":"20","sectionNum":"S10"},{"id":"00634256-e47d-4a26-9b85-f0301942c9f9","order":85,"text":"All money received by the Applicant shall be paid without delay into a bank account maintained in its own name with [Name of the bank], and no money or other property of the Applicant shall be held in the name of any individual or of any other body.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"c989d883-dff3-4377-95dd-30a8174f1060","order":86,"text":"Every withdrawal from a bank account of the Applicant requires the signature of not fewer than [Number of signatories] authorised signatories, of whom at least one shall be a member of the Governing Body.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"5cc9fcf7-451b-4981-a5f9-27b9870ccd64","order":87,"text":"Funds of the Applicant not immediately required for its activities shall be held in cash or invested prudently in accordance with an investment policy approved by the Governing Body. The Applicant shall not engage in speculative dealing, shall not make any investment inconsistent with its objects, and shall not apply its funds to finance the business of any member of the Governing Body or of any connected person.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"6704a2f3-c7e2-404e-8385-fc147acecd1a","order":88,"text":"The Applicant shall maintain internal controls proportionate to its size and activities, including the segregation of the functions of authorising, executing and recording transactions, the periodic reconciliation of its bank accounts, the safe custody of its title deeds and securities, and the approval by the Governing Body of any expenditure exceeding the limits fixed by it.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"b5aa68e4-5ebb-40b1-b98f-3fbe268030c9","order":89,"text":"The Applicant shall exercise vigilance to ensure that its funds are not applied, directly or indirectly, for any unlawful purpose; and before transferring funds to any person or body it shall satisfy itself as to the identity and standing of that person or body and as to the use to which the funds are to be put.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"ebca9819-8b22-484e-a289-e22c4bd3824e","order":90,"text":"11. THE GOVERNING BODY","fontSize":"16","textAlign":"left","bold":true,"underline":true,"marginBottom":"10","cflou":false,"active":true,"marginTop":"20","sectionNum":"S11"},{"id":"435e3d5c-eb89-4856-87a2-dee8e88ae32a","order":91,"text":"The affairs of the Applicant are managed by the Board of Directors, which constitutes the Governing Body for the purposes of this Statement.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"4a032c6a-75d4-4553-a955-aae80303631f","order":92,"text":"The Governing Body presently consists of [Number of members of the governing body] members. The quorum for a meeting of the Governing Body is [Quorum] members, and the Governing Body meets not less than [Number of meetings] times in each year.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"bbd76aea-5798-4f63-97d4-5bcac23b7071","order":93,"text":"The members of the Governing Body are appointed in the manner prescribed by the governing instrument, and hold office for a term of [Term of office], subject to retirement, removal and re-appointment in accordance with the governing instrument.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"22599531-2abd-4677-bc12-56cdf39ce4b9","order":94,"text":"The chairperson of the Governing Body is [Full name of the chairperson].","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"1218a782-3882-418f-acc0-f5543d917247","order":95,"text":"A list of the members of the Governing Body, stating in each case the full name, identity card or passport number, residential address, occupation and office held, is lodged with this application. The Applicant shall notify the Commissioner of Inland Revenue of any change in the composition of the Governing Body.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"3a88f025-2479-4c32-88f4-cb131f29504d","order":96,"text":"No person shall be appointed to, or shall remain a member of, the Governing Body who is disqualified from so acting by the law of Hong Kong, and no employee of the Applicant shall be a member of the Governing Body save as expressly permitted by the governing instrument and by the Commissioner of Inland Revenue.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"e589f4f6-f82f-4c7c-9b31-cdf2a36f71d6","order":97,"text":"12. REMUNERATION AND CONFLICTS OF INTEREST","fontSize":"16","textAlign":"left","bold":true,"underline":true,"marginBottom":"10","cflou":false,"active":true,"marginTop":"20","sectionNum":"S12"},{"id":"cb62e232-9004-4ac0-ab3c-fdeb71b10b23","order":98,"text":"No member of the Governing Body shall receive any remuneration, whether in money or in money's worth, for acting as such, and no such member shall receive any benefit from the Applicant otherwise than by way of reimbursement of out-of-pocket expenses reasonably and properly incurred in the discharge of that office.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"3c4d6443-aa47-42f7-81d1-6fab4b5c064f","order":99,"text":"Where any member of the Governing Body has, directly or indirectly, an interest in a matter under consideration by that body, the member shall declare the nature and extent of that interest, shall withdraw from the deliberation, shall not vote upon the matter and shall not be counted in the quorum for that item of business.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"c8e7dc75-31a2-4d7a-879d-491873b164c1","order":100,"text":"The Applicant shall keep a register of the interests of the members of its Governing Body and of transactions with connected persons, and shall produce that register to the Commissioner of Inland Revenue upon request.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"cb25ac0a-fc12-468d-a78b-c1df143c90bc","order":101,"text":"Any transaction between the Applicant and a member of its Governing Body, or a person connected with such a member, shall be entered into only upon terms no less favourable to the Applicant than those which could be obtained at arm's length, and shall be approved by the members of the Governing Body having no interest in it.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"0d9ada1d-bcf0-4473-9e90-59d2dd22b342","order":102,"text":"The Applicant may indemnify a member of the Governing Body against a liability incurred by that member in the proper discharge of that office, and may effect insurance in respect of such a liability, provided that no indemnity or insurance shall extend to a liability arising from fraud, dishonesty, wilful default or a knowing breach of trust, and that the premium of any such insurance is a proper application of the funds of the Applicant in the interests of its sound administration.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"50989dda-21d3-491b-b1a5-7dd8aad8101d","order":103,"text":"13. BOOKS OF ACCOUNT, RECORDS AND REPORTING","fontSize":"16","textAlign":"left","bold":true,"underline":true,"marginBottom":"10","cflou":false,"active":true,"marginTop":"20","sectionNum":"S13"},{"id":"cbd92909-ba1f-45c6-83c7-00b2ff2bc5b9","order":104,"text":"The Applicant shall keep proper books of account and sufficient records of its income, expenditure, assets and liabilities to enable its financial position to be readily ascertained and its financial statements to be prepared and examined.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"219f6aa7-a198-4f3a-bf13-07326d729b12","order":105,"text":"The books of account and records of the Applicant are kept at [Address where the books of account are kept] and shall be retained for a period of not less than seven years, in accordance with section 51C of the Inland Revenue Ordinance (Cap. 112).","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"5b1b620e-f4a4-4eb2-91aa-da3285bf238f","order":106,"text":"The financial year of the Applicant ends on [Financial year end] in each year.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"acc4888f-9fd4-45d3-937e-a6ad05c423fb","order":107,"text":"The Applicant has carried on its activities for more than eighteen months. Its financial statements for the most recent completed financial year, together with the report of [Name of the auditor or independent examiner] thereon, are lodged with this application.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"be065d16-93fd-484d-b87c-a15e95cd507d","value":"OPERATING","type":"add","operator":"="}]},{"id":"0f803a5d-1bd2-402e-9344-5837fbe29424","order":108,"text":"The Applicant was recently established and has not yet completed a financial year in respect of which financial statements can be prepared. A budget of estimated income and expenditure for the first twelve months of its operation is lodged with this application in place of financial statements, and audited financial statements shall be furnished to the Department as soon as they become available.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"be065d16-93fd-484d-b87c-a15e95cd507d","value":"NEW","type":"add","operator":"="}]},{"id":"ff9c7c84-edff-4d3a-acce-1916613fd75d","order":109,"text":"The Applicant shall furnish to the Commissioner of Inland Revenue, upon request and in any event upon the periodic review of its exemption, its annual financial statements, its annual report and a list of its activities, and shall comply with its obligation to notify chargeability under section 51 of the Inland Revenue Ordinance (Cap. 112).","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"2f36f817-6c50-4374-9793-5551586cd9e8","order":110,"text":"14. EMPLOYEES AND OTHER TAX OBLIGATIONS","fontSize":"16","textAlign":"left","bold":true,"underline":true,"marginBottom":"10","cflou":false,"active":true,"marginTop":"20","sectionNum":"S14"},{"id":"9fe42142-9cc9-4f73-996c-b26380c7035e","order":111,"text":"The Applicant acknowledges that exemption from tax under section 88 of the Inland Revenue Ordinance (Cap. 112) relieves it only of its own liability to tax upon its profits, and does not relieve it of its obligations as an employer or as a payer.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"d95360b4-624d-49af-bab8-85a03ecef1d1","order":112,"text":"The Applicant shall notify the Department of the commencement and of the cessation of the employment of each of its employees, shall file an employer's return of remuneration and pensions for each year of assessment as required by section 52 of the Inland Revenue Ordinance (Cap. 112), and shall give notice to the Department before an employee chargeable to salaries tax departs from Hong Kong.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"43df4d9f-e683-42a9-b421-e89af0fd7da0","order":113,"text":"The Applicant shall enrol its eligible employees in a registered scheme under the Mandatory Provident Fund Schemes Ordinance (Cap. 485), shall make the contributions required of it, and shall comply with the Employment Ordinance (Cap. 57), with the Minimum Wage Ordinance (Cap. 608) and with the Employees' Compensation Ordinance (Cap. 282) in respect of its employees.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"62e58af6-9c9b-4963-824e-030b1ee953fe","order":114,"text":"The Applicant acknowledges that its exemption does not extend to stamp duty, to rates or government rent, or to any other duty, fee or levy, save where a specific exemption is granted under the law relating to that duty, fee or levy.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"c9f2d6a9-377a-4d67-9647-104cc84d4a0a","order":115,"text":"15. PROTECTION OF PERSONAL DATA","fontSize":"16","textAlign":"left","bold":true,"underline":true,"marginBottom":"10","cflou":false,"active":true,"marginTop":"20","sectionNum":"S15"},{"id":"ca45f2e9-1b0d-48b5-b062-81ae50349114","order":116,"text":"The Applicant collects personal data concerning the members of its Governing Body, its employees, its donors and the persons whom it benefits, and shall handle that data in accordance with the Personal Data (Privacy) Ordinance (Cap. 486) and with the data protection principles contained in Schedule 1 to that Ordinance.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"6b4c58bd-4b06-473d-b616-ef20271c5a72","order":117,"text":"Personal data shall be collected only for a lawful purpose directly related to the activities of the Applicant, shall be adequate but not excessive for that purpose, shall be accurate and retained no longer than is necessary for its fulfilment, and shall be protected by practicable steps against unauthorised or accidental access, processing, erasure, loss or use.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"6e3286b2-c48b-4ae1-8d76-55ca4566e09d","order":118,"text":"The Applicant shall not use the personal data of a donor or of a beneficiary in direct marketing without the consent of the data subject, and shall inform each data subject of the right to request access to and correction of his or her personal data and of the officer of the Applicant to whom such a request should be addressed.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"dc4932e7-14b5-455b-8cb7-df29c701271d","order":119,"text":"Nothing in this section prevents the Applicant from disclosing personal data to the Department, or to any other public officer, where the disclosure is required or permitted by law.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"df7f212d-dd0e-4bbc-b903-bddc040145eb","order":120,"text":"16. APPLICATION OF FUNDS OUTSIDE HONG KONG","fontSize":"16","textAlign":"left","bold":true,"underline":true,"marginBottom":"10","cflou":false,"active":true,"marginTop":"20","sectionNum":"S16"},{"id":"7284ae8b-abd1-4748-bfeb-fc015c59d8b7","order":121,"text":"The funds of the Applicant are and shall be applied solely within Hong Kong for the purposes set out in this Statement. The Applicant shall not apply any part of its funds outside Hong Kong without first obtaining the written approval of the Commissioner of Inland Revenue.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"16bc782c-7f24-451e-ad81-01d3a3cc3b7a","value":"HKONLY","type":"add","operator":"="}]},{"id":"810aac14-83b1-46ac-9a03-8f70d224ee6e","order":122,"text":"The Applicant may apply part of its funds outside Hong Kong, namely in [Places outside Hong Kong]. The Applicant undertakes not to apply any part of its funds outside Hong Kong without first obtaining the written approval of the Commissioner of Inland Revenue, and to account to the Commissioner for the application of every sum so applied.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"16bc782c-7f24-451e-ad81-01d3a3cc3b7a","value":"OVERSEAS","type":"add","operator":"="}]},{"id":"dd6d4d4b-522e-41a2-aa17-0117dd1709b6","order":123,"text":"The Applicant shall retain records sufficient to demonstrate that any funds applied outside Hong Kong have been applied exclusively for its charitable objects and for the benefit of the persons intended to be benefited.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"55713731-2abb-4506-9ac3-26cd1517da79","order":124,"text":"17. TRADE OR BUSINESS CARRIED ON BY THE APPLICANT","fontSize":"16","textAlign":"left","bold":true,"underline":true,"marginBottom":"10","cflou":false,"active":true,"marginTop":"20","displayConditions":[{"field":"b07518be-e133-4471-928b-d1d9dd7090b6","value":"TRADE","type":"add","operator":"="}],"sectionNum":"S17"},{"id":"cbb8ba73-9903-42cf-a75d-d811ab4738f0","order":125,"text":"The Applicant carries on, or proposes to carry on, a trade or business, particulars of which are as follows: [Particulars of the trade or business].","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"b07518be-e133-4471-928b-d1d9dd7090b6","value":"TRADE","type":"add","operator":"="}]},{"id":"c7646671-a188-456a-bc31-7377279a02b8","order":126,"text":"The profits of that trade or business are applied solely for the purposes of the Applicant and are not expended substantially outside Hong Kong.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"b07518be-e133-4471-928b-d1d9dd7090b6","value":"TRADE","type":"add","operator":"="}]},{"id":"ac2dff3d-1f66-45a4-bc11-c6c2ab66d1c0","order":127,"text":"The Applicant relies upon the proviso to section 88 of the Inland Revenue Ordinance (Cap. 112) upon the ground that the trade or business is exercised in the course of the actual carrying out of the expressed objects of the Applicant.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"b07518be-e133-4471-928b-d1d9dd7090b6","value":"TRADE","type":"add","operator":"="}]},{"id":"40d582a6-3cb5-4bad-be34-f6ef2766626b","order":128,"text":"The Applicant shall maintain separate records of the income and expenditure of that trade or business, shall not permit it to be carried on otherwise than in conformity with the proviso to that section, and shall produce those records to the Commissioner of Inland Revenue upon request.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"b07518be-e133-4471-928b-d1d9dd7090b6","value":"TRADE","type":"add","operator":"="}]},{"id":"34e2572b-e845-489e-9726-159b8e321f16","order":129,"text":"18. PUBLIC FUND-RAISING ACTIVITIES","fontSize":"16","textAlign":"left","bold":true,"underline":true,"marginBottom":"10","cflou":false,"active":true,"marginTop":"20","displayConditions":[{"field":"e1c7a83d-b6da-4f63-a582-9459d489ccdd","value":"FR","type":"add","operator":"="}],"sectionNum":"S18"},{"id":"8aa95aee-344f-4ac5-915d-51e52f7a19ef","order":130,"text":"The Applicant conducts, or proposes to conduct, public fund-raising activities, namely [Types of fund-raising activity].","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"e1c7a83d-b6da-4f63-a582-9459d489ccdd","value":"FR","type":"add","operator":"="}]},{"id":"7831412c-b992-41ca-a876-5b3bcce00ac3","order":131,"text":"The Applicant shall obtain every permit, licence or approval required by the law of Hong Kong before conducting any such activity, including any public subscription permit required under the Summary Offences Ordinance (Cap. 228), any permit required under the Places of Public Entertainment Ordinance (Cap. 172) and any licence required under the Gambling Ordinance (Cap. 148).","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"e1c7a83d-b6da-4f63-a582-9459d489ccdd","value":"FR","type":"add","operator":"="}]},{"id":"4523eb5e-259f-46e7-acc8-fbb34c67c6e4","order":132,"text":"The Applicant shall keep a record of all sums received from each fund-raising activity and of the costs of raising them, shall issue receipts only in accordance with the section entitled "Donations, Receipts and Deductibility for Donors", and shall publish an account of the proceeds of each fund-raising activity within the period required by the terms of the relevant permit and by the guidance issued by the competent authority.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"e1c7a83d-b6da-4f63-a582-9459d489ccdd","value":"FR","type":"add","operator":"="}]},{"id":"bd6ed11d-2d6b-4d37-94a9-835ded1a7d0b","order":133,"text":"The Applicant acknowledges in particular that a sum paid for a raffle or lottery ticket, for an admission ticket to a charity event, or for goods sold at a bazaar, is not a donation of money and does not qualify as an approved charitable donation, and shall not be receipted as such.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"e1c7a83d-b6da-4f63-a582-9459d489ccdd","value":"FR","type":"add","operator":"="}]},{"id":"6889b2a2-e3ae-4541-8840-d1ae0507009d","order":134,"text":"The Applicant shall ensure that the proportion of the proceeds of any fund-raising activity absorbed by the costs of that activity is reasonable, and shall be able to justify that proportion to the Commissioner of Inland Revenue and to the donors.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"e1c7a83d-b6da-4f63-a582-9459d489ccdd","value":"FR","type":"add","operator":"="}]},{"id":"1ee2d47d-4043-46a7-83b3-b277f8222c07","order":135,"text":"19. AMENDMENT OF THE GOVERNING INSTRUMENT","fontSize":"16","textAlign":"left","bold":true,"underline":true,"marginBottom":"10","cflou":false,"active":true,"marginTop":"20","sectionNum":"S19"},{"id":"526346d4-db5d-4a80-9fce-83faf94afa34","order":136,"text":"No amendment shall be made to the objects clause, to the clause prohibiting the distribution of income and property, to the clause restricting the remuneration of the members of the Governing Body, or to the dissolution clause of the governing instrument, unless the prior written approval of the Commissioner of Inland Revenue has been obtained.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"7fdc3033-8ecc-4452-b4f8-26c28d016791","order":137,"text":"The Applicant shall furnish the Commissioner of Inland Revenue with a certified true copy of every amendment made to its governing instrument within one month after the amendment takes effect.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"fcb91e38-3c3f-47e3-972b-2ba77acdb28d","order":138,"text":"No amendment shall be made to the governing instrument which would cause the Applicant to cease to be established for purposes which are exclusively charitable, or which would cause it to cease to be of a public character.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"cda34f0d-d302-4b0e-acef-cabed8687e6e","order":139,"text":"20. DISSOLUTION AND DISPOSAL OF SURPLUS ASSETS","fontSize":"16","textAlign":"left","bold":true,"underline":true,"marginBottom":"10","cflou":false,"active":true,"marginTop":"20","sectionNum":"S20"},{"id":"c33124c2-b368-4b7e-86c9-edba86c630ae","order":140,"text":"If upon the winding up or dissolution of the Applicant there remains, after the satisfaction of all its debts and liabilities, any property whatsoever, that property shall not be paid to or distributed among the members of the Applicant or the members of its Governing Body.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"a20d2085-3617-4f07-8796-02f95f15a5e9","order":141,"text":"Such property shall be given or transferred to one or more other institutions or trusts of a public character exempt from tax under section 88 of the Inland Revenue Ordinance (Cap. 112), having objects similar to the objects of the Applicant and prohibiting the distribution of their income and property among their members to an extent at least as great as that imposed upon the Applicant, such institution or trust to be determined by the members of the Applicant at or before the time of dissolution.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"9f23d91c-a2d8-4881-998d-0f994be66965","order":142,"text":"If and so far as effect cannot be given to the preceding paragraph, the property shall be applied to some other charitable object in Hong Kong, and the Applicant shall notify the Commissioner of Inland Revenue of the disposal of its surplus assets.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"1d1413db-760c-4d96-88c7-d8a327f499df","order":143,"text":"21. UNDERTAKINGS GIVEN TO THE COMMISSIONER","fontSize":"16","textAlign":"left","bold":true,"underline":true,"marginBottom":"10","cflou":false,"active":true,"marginTop":"20","sectionNum":"S21"},{"id":"5ddc0383-ca3e-4726-b1e2-1e01a0a49a97","order":144,"text":"The Applicant gives the following undertakings to the Commissioner of Inland Revenue, each of which is given for so long as the Applicant is recognised as exempt from tax under section 88 of the Inland Revenue Ordinance (Cap. 112).","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"cd5ef0fb-9d2b-4a32-8219-5b61d22f9e0c","order":145,"text":"The Applicant shall apply its income and property solely in furtherance of its charitable objects and shall not distribute any part of them among its members or the members of its Governing Body.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"00e49abf-84a7-4816-b4b2-ae0360149b29","order":146,"text":"The Applicant shall keep proper books of account and records, shall prepare annual financial statements, and shall furnish the Commissioner of Inland Revenue with those statements, with its annual report and with a list of its activities upon request and in any event upon the periodic review of its exemption.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"228c1980-ca9e-45ff-8fd5-8df8814e0cd7","order":147,"text":"The Applicant shall notify the Commissioner of Inland Revenue in writing, within one month, of any change in its name, registered office or principal place of business, objects, governing instrument, Governing Body or the nature of its activities, and of any cessation of its operations.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"a9940f80-ed41-4b06-8d7b-80eac3c9d400","order":148,"text":"The Applicant shall not apply any part of its funds outside Hong Kong without the prior written approval of the Commissioner of Inland Revenue.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"b2ec644e-caba-40cc-b2d8-bad75488c1cb","order":149,"text":"The Applicant shall not carry on any trade or business otherwise than in conformity with the proviso to section 88 of the Inland Revenue Ordinance (Cap. 112), and shall notify the Commissioner before commencing any such trade or business.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"ae1ff8f4-24dc-4b99-bd41-4b65d111143e","order":150,"text":"The Applicant shall comply with all of its obligations under the Inland Revenue Ordinance (Cap. 112), including the obligation to notify chargeability to tax and to retain its business records for a period of not less than seven years, and shall complete and return any return issued to it by the Department within the time allowed.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"475588c4-3260-4701-95de-c766fe22e091","order":151,"text":"The Applicant shall at all times act lawfully, shall abide by the laws relating to the safeguarding of national security in the Hong Kong Special Administrative Region, and shall not engage in, nor permit its funds to be applied towards, any act or activity which endangers national security.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"772d100b-c2a9-4ddb-b2fc-dd9ff5c6d0cd","order":152,"text":"The Applicant acknowledges that recognition of exemption under section 88 of the Inland Revenue Ordinance (Cap. 112) is not a permanent status, that it may be reviewed and withdrawn by the Commissioner of Inland Revenue, and that the Applicant remains liable to tax in respect of any period during which the conditions of exemption are not satisfied.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"377b5fbb-0eab-43d1-8c16-cb0b9c8d4e06","order":153,"text":"22. EXEMPTION FROM BUSINESS REGISTRATION","fontSize":"16","textAlign":"left","bold":true,"underline":true,"marginBottom":"10","cflou":false,"active":true,"marginTop":"20","displayConditions":[{"field":"e8f11ab8-e042-4815-b1b9-adcdf71ff562","value":"BR","type":"add","operator":"="}],"sectionNum":"S22"},{"id":"04bc35ec-574e-4d68-bdaa-900e534a460b","order":154,"text":"The Applicant further applies, under the Business Registration Ordinance (Cap. 310), for exemption from the payment of business registration fees and levies upon the ground that it is a charitable institution or trust of a public character within the meaning of section 88 of the Inland Revenue Ordinance (Cap. 112).","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"e8f11ab8-e042-4815-b1b9-adcdf71ff562","value":"BR","type":"add","operator":"="}]},{"id":"0230b6d8-153e-4049-8683-195be27af7e5","order":155,"text":"The business registration certificate presently held by the Applicant bears number [Business registration certificate number], and a copy of that certificate is lodged with this application.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"e8f11ab8-e042-4815-b1b9-adcdf71ff562","value":"BR","type":"add","operator":"="}]},{"id":"ad7e2186-4185-4c18-8055-e67efd4ef8ed","order":156,"text":"The Applicant undertakes to notify the Business Registration Office in writing of any change in the particulars stated in its business registration certificate within one month after the change, and to surrender that certificate if it ceases to carry on any activity in respect of which registration is required.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true,"displayConditions":[{"field":"e8f11ab8-e042-4815-b1b9-adcdf71ff562","value":"BR","type":"add","operator":"="}]},{"id":"b704a48f-7b99-4278-a344-290ab854c54c","order":157,"text":"23. PREVIOUS APPLICATIONS AND RELATED BODIES","fontSize":"16","textAlign":"left","bold":true,"underline":true,"marginBottom":"10","cflou":false,"active":true,"marginTop":"20","sectionNum":"S23"},{"id":"885cc066-ec79-494e-b9fb-e87d722353d4","order":158,"text":"The Applicant confirms that this is the first application made by or on behalf of the Applicant for recognition of exemption from tax under section 88 of the Inland Revenue Ordinance (Cap. 112).","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"807c3fd5-fd7f-441a-a02c-743a1ded9f28","order":159,"text":"The Applicant is not, and does not act as, a branch, an agency or a nominee of any body whose application for recognition under section 88 of the Inland Revenue Ordinance (Cap. 112) has been refused, or whose recognition has been withdrawn by the Commissioner of Inland Revenue.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"87a59bdb-2c0f-4843-a719-ad20b9a7be8a","order":160,"text":"The Applicant shall disclose to the Department the particulars of every body with which it is connected by common membership of its governing body, by common control or by a material flow of funds, and of every arrangement under which it raises funds through, or applies funds through, another body.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"01970cbf-0d5a-4094-aa5c-6285bd67bea2","order":161,"text":"24. DOCUMENTS LODGED IN SUPPORT OF THIS APPLICATION","fontSize":"16","textAlign":"left","bold":true,"underline":true,"marginBottom":"10","cflou":false,"active":true,"marginTop":"20","sectionNum":"S24"},{"id":"01169730-0ea6-49cc-85a5-55bddfa6c7cf","order":162,"text":"The following documents are lodged with this application, each certified as a true copy of the original where a copy is produced:","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"55548823-7b05-4b59-a650-3cef62b084f5","order":163,"text":"— the application form prescribed by the Department for the recognition of tax exemption status, duly completed and signed, together with its Annex setting out the list of the activities of the Applicant;","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"dfb1fa54-f31c-41db-b6fd-ab6e98807c33","order":164,"text":"— a certified true copy of the governing instrument of the Applicant;","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"2c8e1d75-01d3-4a78-a1bf-db18f2fb50d4","order":165,"text":"— a certified true copy of every instrument amending the governing instrument;","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true,"displayConditions":[{"field":"c9af4be7-ed32-4607-be87-e64282b9ccbf","value":"has been amended since it was first adopted, and a certified copy of every instrument of amendment is lodged with this application","type":"add","operator":"="}]},{"id":"a0acbdb9-f082-4cfd-aef6-b392e7ac2cfb","order":166,"text":"— a copy of the Certificate of Incorporation of the Applicant issued by the Registrar of Companies;","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true,"displayConditions":[{"field":"0b37e238-2cea-4484-83b9-0d65c8b3dd5b","value":"a company limited by guarantee incorporated in Hong Kong under the Companies Ordinance (Cap. 622)","type":"add","operator":"="}]},{"id":"af0b4dac-f5f0-4d45-a073-9ee4d7aa6203","order":167,"text":"— a copy of the certificate or notice issued in respect of the Applicant under the Societies Ordinance (Cap. 151);","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true,"displayConditions":[{"field":"0b37e238-2cea-4484-83b9-0d65c8b3dd5b","value":"a society constituted in Hong Kong and subject to the Societies Ordinance (Cap. 151)","type":"add","operator":"="}]},{"id":"497c9aaf-3e29-4c6b-9008-079bc81cf6fa","order":168,"text":"— a certified true copy of the deed of trust constituting the Applicant;","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true,"displayConditions":[{"field":"0b37e238-2cea-4484-83b9-0d65c8b3dd5b","value":"a trust constituted by deed and governed by the laws of Hong Kong","type":"add","operator":"="}]},{"id":"8f683cec-5a3e-4389-b6af-44ef9491840d","order":169,"text":"— a list of the members of the Governing Body, stating in each case the full name, identity card or passport number, residential address, occupation and office held;","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"121758b7-94ea-4ad7-84bc-9b63b9e6a49e","order":170,"text":"— an activity plan and an estimate of income and expenditure for [Period covered by the activity plan];","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"037f9a24-dd22-4deb-8589-a4b4932b8166","order":171,"text":"— the financial statements of the Applicant for the most recent completed financial year, together with the report of the auditor or independent examiner thereon;","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true,"displayConditions":[{"field":"be065d16-93fd-484d-b87c-a15e95cd507d","value":"OPERATING","type":"add","operator":"="}]},{"id":"508e88f2-d5c2-4c57-891d-2bda97772959","order":172,"text":"— a budget of estimated income and expenditure for the first twelve months of operation of the Applicant;","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true,"displayConditions":[{"field":"be065d16-93fd-484d-b87c-a15e95cd507d","value":"NEW","type":"add","operator":"="}]},{"id":"caac5aad-d666-4f6c-a28f-96437b294f56","order":173,"text":"— particulars of the trade or business carried on by the Applicant and of the application of its profits;","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true,"displayConditions":[{"field":"b07518be-e133-4471-928b-d1d9dd7090b6","value":"TRADE","type":"add","operator":"="}]},{"id":"42529ac2-5dcd-4182-a29d-1fac1ce39640","order":174,"text":"— particulars of the public fund-raising activities conducted or proposed by the Applicant;","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true,"displayConditions":[{"field":"e1c7a83d-b6da-4f63-a582-9459d489ccdd","value":"FR","type":"add","operator":"="}]},{"id":"044b6315-9248-4730-95c8-7bb61b92381d","order":175,"text":"— a copy of the business registration certificate of the Applicant;","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true,"displayConditions":[{"field":"e8f11ab8-e042-4815-b1b9-adcdf71ff562","value":"BR","type":"add","operator":"="}]},{"id":"5ee114e6-a2dd-4932-aed6-4d0f43f852c5","order":176,"text":"— particulars of the bank accounts maintained by the Applicant and of the persons authorised to operate them;","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true},{"id":"b0f41326-5995-44fa-8334-b61f191def33","order":177,"text":"— a copy of the correspondence relating to any previous application by the Applicant for recognition of exemption from tax;","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"5","cflou":false,"active":true,"displayConditions":[{"field":"6aacaf95-91c8-4742-9635-13b192e974f3","value":"an application for recognition of exemption from tax has previously been made by or on behalf of the Applicant, and a copy of the relevant correspondence with the Department is lodged with this application","type":"add","operator":"="}]},{"id":"66933a79-cc2f-411f-ac62-0ea668eaa4a5","order":178,"text":"— a copy of the register of interests of the members of the Governing Body and of the investment policy approved by that body.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"9924e3f9-b804-45d3-9f1f-351d30b5bbfb","order":179,"text":"The following further documents are also lodged with this application: [Any further documents enclosed].","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"405d56b4-4491-488d-8fa2-9a661c6173f8","order":180,"text":"The Applicant shall furnish any further document or information required by the Department for the determination of this application without delay.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"c66ca4d1-df25-416f-ab2c-f78baf9a2e2a","order":181,"text":"25. CORRESPONDENCE AND CONTACT PERSON","fontSize":"16","textAlign":"left","bold":true,"underline":true,"marginBottom":"10","cflou":false,"active":true,"marginTop":"20","sectionNum":"S25"},{"id":"473faef1-2c0f-45ae-81f7-053602b6d78f","order":182,"text":"All correspondence in relation to this application should be addressed to [Full name of the contact person], [Capacity of the contact person], at the address of the Applicant stated in this Statement.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"4a85d2bb-da87-4727-a3fd-596cff046bf6","order":183,"text":"The contact person may be reached by telephone on [Telephone number] and by electronic mail at [Email address].","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"a0987a66-6441-4ab6-8423-8600dc10ff97","order":184,"text":"The Applicant shall notify the Department in writing of any change in the identity or particulars of its contact person.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"b8d49a09-c3b9-4d8c-a8df-bec6719cdbcc","order":185,"text":"26. GOVERNING LAW AND EFFECT OF THIS STATEMENT","fontSize":"16","textAlign":"left","bold":true,"underline":true,"marginBottom":"10","cflou":false,"active":true,"marginTop":"20","sectionNum":"S26"},{"id":"4bce6199-63f4-4b33-a6c9-703b06255819","order":186,"text":"This Statement and the undertakings contained in it are governed by, and shall be construed in accordance with, the laws of the Hong Kong Special Administrative Region.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"63ab6593-c77f-45f0-805a-11c527696d07","order":187,"text":"The undertakings contained in this Statement are given by the Applicant to the Commissioner of Inland Revenue and are binding upon the Applicant, upon its successors and upon the members of its Governing Body for the time being, for so long as the exemption of the Applicant from tax under section 88 of the Inland Revenue Ordinance (Cap. 112) subsists.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"5b636751-546e-4ec5-8a7c-704d09df376a","order":188,"text":"This Statement supplements, and does not replace, the governing instrument of the Applicant. Where any provision of this Statement is inconsistent with the governing instrument, the Applicant shall procure that the governing instrument is amended so as to give effect to this Statement, subject to the prior written approval of the Commissioner of Inland Revenue.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"5a309560-1b6a-43b6-b342-3d513b4c3e50","order":189,"text":"If any provision of this Statement is or becomes invalid or unenforceable, that provision shall be severed and the remaining provisions shall continue in full force and effect; and no failure or delay on the part of the Commissioner of Inland Revenue in exercising any right or remedy shall operate as a waiver of it.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"df1ef8a3-bffa-4f3a-82e8-8cf0b5b70ae8","order":190,"text":"The Applicant acknowledges that nothing in this Statement fetters the discretion of the Commissioner of Inland Revenue, and that recognition of exemption, if granted, is granted upon the faith of the particulars given and of the undertakings made in this Statement.","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"f5b9092b-a24b-466f-b47b-0777f0bf0b60","order":191,"text":"27. DECLARATION","fontSize":"16","textAlign":"left","bold":true,"underline":true,"marginBottom":"10","cflou":false,"active":true,"marginTop":"20","sectionNum":"S27"},{"id":"e442c553-b5be-4106-bffb-6f580ac89062","order":192,"text":"I, the undersigned, being duly authorised by the Applicant for that purpose, declare that the particulars given in this application and in the documents lodged with it are true, correct and complete to the best of my knowledge and belief; that the undertakings set out above are given by and are binding upon the Applicant; and that I am aware that it is an offence to make a statement which is false in a material particular in connection with a claim for exemption or allowance under the Inland Revenue Ordinance (Cap. 112).","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"20","cflou":false,"active":true},{"id":"4bdd6771-471a-488c-9f6f-55b45f082758","order":193,"text":"Signed for and on behalf of [Full name of the applicant]:","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"30","cflou":false,"active":true},{"id":"13bb4051-9e98-406c-9a65-a3f6c8502a3c","order":194,"text":"Signature: _________________________________","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"15","cflou":false,"active":true},{"id":"2c31d0b0-4fbb-43c0-81a8-b8536809e734","order":195,"text":"Name: [Full name of the signatory]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"4734b39b-bdc2-4b9c-a488-d4ce2a068db4","order":196,"text":"Capacity: [Capacity of the signatory]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"7c1859f9-48df-47bb-b166-18975bff8bba","order":197,"text":"Date: [Date of this application]","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"10","cflou":false,"active":true},{"id":"97eee615-a5a8-4a68-a431-45b5e3739f3f","order":198,"text":"Place of execution: Hong Kong","fontSize":"14","textAlign":"left","bold":false,"underline":false,"marginBottom":"0","cflou":false,"active":true}]