Also known as the Office of the Commissioner of Charities (COC), Charities Unit is a division of the Ministry of Culture, Community and Youth (MCCY). CU's vision is to develop a well-governed and thriving charity sector with strong public support. The objectives of the COC are:

• To maintain public trust and confidence in charities;

• To promote compliance by governing board members and key officers with their legal obligations in exercising control and management of the administration of their charities;

• To promote the effective use of charitable resources; and

• To enhance the accountability of charities to donors, beneficiaries and the general public.