Mr KC Wong, 63-year-old artist wants to raise funds for the Balinese affected by the Oct 12 2002 attacks.

He intends to raise money by selling Bali-themed paintings by local artists and he has managed to collect nearly $40,000 worth of art, donated by himself and his friends, for his cause within days.

Mr Wong and three artist friends will start selling their works of art from today except that they do not have a permit to raise funds for a foreign charitable cause.

Singaporeans  who wish to raise funds for a foreign charitable cause must apply for a licence from the Commissioner of Charities.

This is required under the Charities (Fund-Raising Appeals For Foreign Charitable Purposes) Regulations 1994.

Application forms can be downloaded from the Inland Revenue Authority of Singapore's (Iras) website at under charities.

If all the requisite information is given together with the application form, the permit can usually be processed within one day.

Mr Wong and his friends would not need to apply for a licence if they sold their paintings without telling the public that they are for fund-raising, then donated the income to the Balinese. Their income in this case would be subject to income tax.

On the other hand, the artists must apply for a licence if they intend to tell the public that the proceeds from the sale of the paintings are for a charitable cause.

Permits are generally granted to applicants who are not individuals but part of an association or a registered group.