The following charities do not need to submit the Governance Evaluation Checklist

1. Any charity which does not have IPC status and whose gross annual receipts or total expenditure, whichever is higher, in any of the last two financial years is less than $50,000; and

2. Exempt Charities and self-funded Grantmakers, which in each case, does not have IPC status, such as philanthropic foundations funded with private family or institutional money.

However, we strongly encourage these registered charities to refer to the Code and apply the principles for good governance.