Guidebooks and manuals
AML/CFT guide for companies limited by guarantee (CLG)
Audience
Businesses
Corporate service providers (CSPs)
Resource
Anti-money laundering (AML) & countering financial terrorism (CFT)
26 November 2025
Learn how to protect your CLG non-profit organisation (NPO) from money laundering and terrorism financing risks.
Tip: ACRA updates these guidelines regularly to reflect current regulatory requirements and best practices. Bookmark this page to access the latest version.
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Last updated: 26 June 2025
Version: 1.2
About this resource
This guide is for directors and officers of CLGs that operate as NPOs. It covers:
Information about money laundering and terrorism financing risks
Examples of good practices you can adopt to identify and manage these risks
Why this guide matters for NPOs
Singapore follows international standards set by the Financial Action Task Force (FATF) to prevent money laundering, terrorism financing, and the spread of weapons of mass destruction.
Your NPO may be at risk of being misused for these illegal activities due to its charitable nature and activities. This guide helps you understand and manage these risks.
What is an NPO
The FATF defines an NPO as any legal entity that primarily raises or distributes funds for charitable, religious, cultural, educational, social, or similar purposes.
Table of contents
Introduction
Money laundering, terrorism financing, and the impact on NPOs, including CLG-NPOs
Methods and risk of abuse of NPOs
How CLG-NPOs can be protected against ML/TF
Appendix A: Red-flag indicators