2017 Annual Information Statement Guide

Welcome to the 2017 Annual Information Statement (AIS) Guide.

This guide is designed to help people through the process of completing the 2017 AIS for their charity. When complete, you can submit your 2017 AIS online through the Charity Portal.

Attention - Important information! Before you begin: We recommend you also refer to our 2017 AIS checklist, and our tips on avoiding mistakes when completing your 2017 AIS.

This guide released: July 2017

Read the content below or download the guide.

Section A - Charity information

This section of the Annual Information Statement is to ensure we have the basic information about your charity: its name, contact information and size.

Most of the questions in this section will be pre-filled for all charities completing their Annual Information Statement online through the Charity Portal.

1. Charity’s Australian Business Number (ABN)

This answer will be pre-filled.

2. Charity's  name

This answer will be pre-filled.

3. Are there any other names your charity is known by?

For example, your charity's trading name, business name or any other name the public knows your charity by.

4(a). What address do you want the ACNC to send all correspondence to (your ‘Address For Service’)?

It is mandatory to provide an Address For Service (either an email, postal or street address). The address details will appear on the ACNC Register.

The ACNC will send correspondence to your Address For Service email. We will always attempt to contact your charity by email before trying other addresses.

Note: If you are registered with the Australian Securities and Investments Commission (ASIC), provide a physical address. If your charity is not registered with ASIC, you can provide a postal address, such as a PO Box, instead.

4(b). Who do you want the ACNC to use as a primary contact person for your charity?

The contact person’s details will not appear on the ACNC Register. We will use the contact person’s details if we need to contact your charity, and to verify the contact person’s identity if they call to discuss charity information over the phone.

5. What are your charity’s details?

These are the details the public can use to contact your charity. The addresses you provide in this section will appear as your charity’s contact details on the ACNC Register. It is best to provide a generic charity email address rather than a personal address.

6. What is the size of your charity based on its annual revenue for the 2017 reporting period?

Note: Your charity size is based on your annual revenue, not your annual income.

Annual revenue is what your charity earns in a year as a result of carrying out its ordinary activities, and is usually shown as one of the top line items in an income (profit and loss) statement.

  • Small charities have an annual revenue of less than $250,000
  • Medium charities have an annual revenue of $250,000 and $999,999
  • Large charities have an annual revenue of $1 million or more

Please ensure you use the right figure when calculating your charity size so that your charity does not over-report or under-report when completing its AIS. More: acnc.gov.au/charitysize.

Calculate revenue using the relevant accounting standards issued by the Australian Accounting Standards Board.

Basic Religious Charities Questions

7a – 7e are only for charities whose only registered subtype is ‘advancing religion’. These questions are to determine whether or not your charity is a ‘Basic Religious Charity’.

Basic Religious Charities are charities which have the purpose of ‘advancing religion’, and which meet the five other criteria.

Only a small number of charities that advance religion meet all five criteria. The ACNC reminds charities wishing to report as Basic Religious Charities to ensure they are eligible to do so. More information: acnc.gov.au/basicreligiouscharity.


7(a). Could your charity be registered with a subtype other than ‘advancing religion’?

If you answer ‘yes’ to this question, continue to 7b.

If you answer ‘no’ to this question, skip to Section B.

Note: This question asks whether your charity could be registered as another subtype, even if you are not currently registered under another subtype or you haven’t applied for another subtype. More information about charity subtypes: acnc.gov.au/charitysubtype.

7(b). Is your charity incorporated or registered under certain legislation?

Answer ‘yes’, if your charity is incorporated under any of the following legislation:
  • Corporations Act 2001 (Cth)
  • Corporations (Aboriginal and Torres Strait Islander) Act 2006 (Cth)
  • Companies Act 1985 (Norfolk Island)
  • Associations Incorporation Acts of any States and Territories (and Norfolk Island)

If you answer ‘yes’ to this question, skip to Section B.

If you answer ‘no’ to this question, continue to 7c.

7(c). Has the ACNC allowed your charity to report as part of a group?

To report as part of a group for a particular reporting period, you need to have applied to the ACNC and have had that application approved.

If you answer ‘yes’ to this question, skip to Section B.

If you answer ‘no’ to this question, continue to 7d.

7(d). Is your charity (as a whole) endorsed as a deductible gift recipient (DGR) or does it operate a DGR fund(s), authority(ies) or institution(s) that had total revenue of $250 000 or more in the reporting period?

More information about Deductible Gift Recipients: acnc.gov.au/DGR.

If you answer ‘yes’ to this question, skip to Section B.

If you answer ‘no’ to this question, continue to 7e.

7(e). Has your charity received more than $100 000 in government grants in the current reporting period, or in either of the previous two reporting periods?

This includes grants from local, state and federal governments.

Attention - Important information! If you answered ‘yes’ to question 7 and ‘no’ to questions 7a through to 7e, your charity is a Basic Religious Charity. This means you are NOT required to complete ‘Section D: Finance’ in the AIS.
If you answered ‘yes’ to any of the questions between 7a and 7e, your charity is NOT a Basic Religious Charity. This means you are required to complete ALL sections of the AIS.

More information about Basic Religious Charities: acnc.gov.au/basicreligiouscharity.

And if you are still not sure if you are a Basic Religious Charity, contact Advice Services on 13 ACNC (13 22 62).