An Institution of Public Character (IPC) is an exempt or registered charity which is able to issue tax deductible receipts for qualifying donations to donors. In other words, donors are able to claim tax relief from their assessable income based on the amount donated, at prevailing deduction rate.
As this makes IPCs generally more appealing to donors in attracting donations, these organisations are rightfully held to a higher standard, both in terms of regulatory compliance as well as governance.