What types of expenditure are exempted from detailed reporting?
Charities only need to disclose the total quantum incurred for the following categories of overseas expenditure. They will not be required to disclose the countries in which such expenditure are incurred for:
Overseas retreats/seminars/courses/conferences/training programmes
Overseas pilgrimage tours
Overseas performances
Overseas competitions
Overseas exchange programmes/scholarships
Overseas travel/accommodation/allowances.
Related questions
What types of overseas expenditure need to be disclosed; and how should my charity classify the disclosure of overseas expenditure?
What types of overseas capital outlay need to be disclosed? And how should my charity classify the disclosure of overseas capital outlay?
What are the requirements on reporting on overseas expenditures, capital outlay and remittance of funds as agents? Why does the Office of the COC require charities to disclose overseas expenditure, capital outlay and remittance of funds as an agent or trustee?
Can the Office of the COC provide some examples how charities should report the overseas expenditure/capital outlay/remittance of funds?
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