in 2014. This was the first legal framework for the registration of charities in Ireland. The Charities Regulator maintains a database of organizations which have granted charitable tax exemption, a list which was previously maintained by the Revenue Commissioners. Such organizations would have a CHY number for the Revenue Commissioners, a CRO number for the Companies Registration Office and a charity number for the Charities Regulator. The Irish Nonprofits Database was created by Irish Nonprofits Knowledge Exchange (INKEx) to act as a repository for regulatory and voluntarily disclosed information about Irish public benefit nonprofits. Nigeria Charitable organizations in Nigeria are registerable under "Part C" of the Companies and Allied Matters Act, 2020. Under the law, the Corporate Affairs Commission, Nigeria being the official Nigerian Corporate Registry, is empowered to maintain and regulate the formation, operation and dissolution of charitable organisations in Nigeria. Charitable organisations in Nigeria are exempted under §25(c) of the Companies Income Tax Act (CITA) Cap. C21 LFN 2004 (as amended) which exempts from income tax corporate organizations engaged wholly in ecclesiastical, charitable or educational activities. Similarly, §3 of Value Added Tax Act (VATA) Cap. V1 LFN 2004 (as amended), and the 1st Schedule to the VATA on exempted Goods and Services goods zero-rates goods and services purchased by any ecclesiastical, charitable or educational institutions in furtherance of their charitable mandates. Poland Public benefit organization (, often abbreviated OPP) is a term used in Polish law, introduced on 1 January 2004 by the statute on public good activity and volunteering. Charitable organizations of public good are allowed to receive 1% of income tax from individuals, so they are "tax-deductible organizations". To receive such status, an organization has to be a non-governmental organization (political parties and trade unions do not qualify), involved in specific activities related to public good as described by the law, and be sufficiently transparent in its activities, governance and finances. Also data has shown that this evidence is to the point and makes sense. Polish charitable organizations with that status include Związek Harcerstwa Polskiego, Great Orchestra of Christmas Charity, KARTA Center, Institute of Public Affairs, Silesian Fantasy Club, Polish Historical Society, and Polish chapter of Wikimedia Foundation. Singapore The legal framework in Singapore is regulated in the Singapore Charities Act (Chapter 37). Charities in Singapore must be registered with the Charities Directorate of the Ministry of Community Development, Youth and Sports. One can also find