Singapore: Types of Company
Company Limited by Guarantee
A company limited by guarantee carries out non-profit-making activities for the public or national interest. It has no share capital, and therefore usually consists of members rather than shareholders.
The company must register with ACRA. The registration fee is SGD600, plus SGD15 for company name approval. Accounts must be audited annually and filed with ACRA. An annual tax return must also be filed with both ACRA and the IRAS within one month of the company's annual general meeting.