Group reporting and bulk lodgement
Attention - Important information!If you want to submit the 2016 Annual Information Statement for more than one charity, use bulk lodgement – see below.
Your charity can report as a group under the ACNC Act in two ways:
- joint reporting – when your charity, as part of a group of registered charities, submits one annual information statement (AIS) and one financial report (if applicable), and
- collective reporting – when your charity, as part of a group of registered charities, submits one or more Annual Information Statement or financial report on another basis (for example, according to types of activities).
You must apply to the ACNC for joint or collective reporting. We will consider a number of factors (such as the public interest in transparency, or our ability to assess compliance) before we can agree to this.
Charity size and group reporting
If your charity is part of a reporting group, the size of the reporting group is:
- large if one or more of the charities in the group is large
- medium if one or more of the charities in the group is medium and none is large, or
- small if none of the charities in the group are medium or large.
Meeting non-ACNC obligations
Each charity remains responsible for meeting its non-ACNC reporting obligations (for example, reporting to other state or government agencies).
Joint and collective reporting for the 2013 reporting period
For the 2013 reporting period, the ACNC is unlikely to approve joint and collective reporting except in limited circumstances (for example, if a group shares identical purposes, activities, beneficiaries and responsible persons). This is to allow the ACNC to publish core up-to-date information about each registered charity for the first year.
Attention:You need to know! Use Form 4B: Request group reporting [PDF 685KB]
Bulk lodgement is the process that allows you to submit more than one Annual Information Statement on behalf of multiple registered charities on a single form. This is common for organisations such as a corporate trustee administrating multiple trusts, or a denomination administration office for multiple religious charities.
Attention:You need to know! Change to: If you want to report using bulk lodgement for the 2016 Annual Information Statement, use form 4C: 2016 Annual Information Statement – Bulk lodgement available from the forms page.