The ACNC Corporate Plan 2026-27 is included as a section in the Australian Taxation Office (ATO) Corporate Plan 2026-27.
Commissioner's forward
As the Commissioner of the ACNC, I am pleased to present this section of the corporate plan.
Since the ACNC was established in December 2012, the operating environment for the ACNC and the charity sector we regulate has evolved – some challenges impact all sectors, while others are more specifically related to, or impact, the charity sector.
For the ACNC, we are now regulating more charities than ever before. The ACNC oversaw 57,672 charities in June 2013 (shortly after our establishment). For many years, the number remained relatively stable at around 58,000–60,000. Over the past 2 years, however, it has grown significantly, reaching 65,245 charities as at 1 March 2026. This is an increase of around 7,500 charities since June 2013, representing a 13% increase.
The environment for charities remains challenging. The sector is under strain as higher operating costs – such as workforce expenses and insurance premiums – converge with growing community needs, including those flowing from persistent cost of living pressures. Charities are often at the frontline of emerging social issues, responding to international crises, more frequent natural disasters, housing pressures and growing concerns around social cohesion. Against a backdrop of new and changing risks to Australian and global communities (including those posed by technological change such as AI and security risks), the impact of these challenges is being keenly felt, particularly by certain parts of the sector.
As we strengthen and modernise our regulatory practices, the ACNC will continue to focus on supporting an increasing number of charities to understand and comply with their regulatory responsibilities to the ACNC.
This involves:
- maturing our regulatory approach, preserving our ‘education-first’ approach while ensuring our regulation continues to promote public trust and confidence in the sector
- investing in new technology to make it easier for charities to comply and for our staff to do their work effectively and efficiently
- strengthening our data and intelligence capability to better target and support our regulatory work.
While the ACNC is an independent body with our own Act and regulations, we benefit from the oversight provided by the Commissioner of Taxation as the Accountable Authority for the ACNC and ACNC Advisory Board, and their ongoing support for the effective operation of the ACNC’s regulatory functions.
We remain committed to support a transparent, well-governed and vibrant Australian charity sector that helps to support the community.
Sue Woodward AM
ACNC Commissioner
The following diagram represents the key elements as required in a corporate plan under subsection 16E(2) of the PGPA Rule. In addition to these requirements, we have also included our vision.
Vision: What we aspire to be.
Key activity: Lasting and significant programs or areas of work undertaken to assist in the entity achieving its purpose over the 4-year corporate plan period.
Performance measures: How the achievement of an entity’s purpose will be measured and assessed.
Operating context: Key activities are undertaken to achieve an entity’s purpose within an operating context comprising: the environment in which the entity will operate, the capability required by an entity, risk oversight and management systems, how the entity cooperates with others and how any subsidiaries will contribute.
We will achieve our purpose through the following key activity and measurement of our performance.
Maintain a free and accurate register of Australian charities (the Charity Register).
Performance measures
Availability
- Percentage of time that the Charity Register is available (excluding scheduled maintenance).
Registration
- Percentage of new eligible charities registered within 15 business days of ACNC receiving all information necessary to make a decision.
Organisational capability
Our staff are central to delivering our purpose. Our shared vision – charities that inspire confidence and respect – is supported by a culture of continuous improvement and 3 key areas of capability that enable us to deliver on our purpose.
Workforce
We maintain our own corporate governance, finance and people and culture functions, while drawing on corporate services from the ATO.
Our culture is one where people belong, are supported and connected, and aspire to continuously evolve. We aim to have a high-performing workforce, and we continue to invest in our existing staff and recruit people with the right skills and attributes to deliver on our purpose. This includes having a demonstrated interest in, or having worked or volunteered in, the not-for-profit (NFP) sector.
Technology
The ACNC is a ‘digital by default’ agency. The Charity Register is only available online, and charities manage their interactions securely online via the ACNC Charity Portal.
To ensure our processes are inclusive and accessible, we offer user-friendly online services and a range of alternative communication methods – such as phone, email, social media and interactive online tools – to support charities to meet their obligations. We are committed to ensuring our digital capability is fit-for-purpose and complies with the Australian Government’s Data and Digital Government Strategy.
We will continue to invest in new technology (including AI) to make it easier for:
- charities to engage with us simply, consistently and securely
- the public to use the Charity Register
- our staff to do their jobs effectively and efficiently.
Data and analytics
We collect a large amount of data about the Australian charity sector and the landscape that they operate in.
We use that data to identify risks, insights and trends, which in turn helps us to develop targeted guidance for the sector about emerging issues or risks. Data informs our risk-based approach to compliance, allowing us to protect and maintain public trust and confidence in the sector.
We are committed to maximising the use of our data and sharing our data and insights as widely as possible to help inform the public, donors and other stakeholders about the charity sector.
We share the data we collect directly with government agencies via secure channels such as the Charity Passport. This helps to reduce unnecessary regulatory burden on charities by removing the need for other regulators to ask for duplicated information. This data is also used to shape our policy submissions, ensuring all levels of government understand the impact of proposed reforms on Australia’s charities.
Environment
A range of factors influence our ability to maintain public trust and confidence in the charity sector. Some are specific to the ACNC, while others reflect broader global or sector-wide issues. Together, these internal and external influences shape how we pursue our purpose.
Regulating more charities
The number of registered charities has grown substantially – from 57,672 in June 2013 to 65,245 on 1 March 2026. This is an increase of around 7,500 charities, representing a 13% increase.
We expect the number of registered charities to continue to increase because of the self-assessing income tax exempt reforms being administered by the ATO (which commenced from 1 July 2023). The number of affected entities and the timing of applications remains unknown, which may affect our ability to register new charities in a timely manner.
We continue to work with key charity and NFP stakeholders, including peak bodies, to help streamline the registration process. We continue to promote and refine our guidance, such as our self-assessment tool, which helps NFPs to identify whether they are charitable. We also work closely with the ATO to identify and support affected NFPs.
At the same time, we need to support charities to comply with their obligations to the ACNC, including lodgement of an annual return to the ACNC (the Annual Information Statement).
As the number of registered charities grows, we are committed to finding new ways to support an increasing number of charities to meet their obligations. We have developed additional proactive strategies to follow up with and remind newly registered charities of their obligations to the ACNC. We are committed to improving service efficiency and embracing technology in line with the government’s productivity agenda, strengthening our ability to support more registered charities while delivering high-quality outcomes for charities and the public.
Trust in charities
The ACNC plays an important role in supporting trust and confidence in the charity sector; however, trust is not something that can be regulated into existence. Accountability and integrity are responsibilities shared between charities and the ACNC.
Every charity contributes to maintaining trust through the way they do their work. The ACNC legislation including the Governance Standards are important guard rails, but each charity must ensure their actions align with their mission.
We support the sector to better understand the level of charity governance that we expect through guidance and a variety of online tools that help charities to self-assess compliance. This is consistent with our ‘education-first’ regulatory approach, which is informed from our own learning, whether it be through learning from the experience of other charity regulators (both within and outside Australia) or via insights received from our consultation and advisory forums. We also share our insights across government.
We continually promote the Charity Register, which allows the public to check if an entity is registered with us in addition to information about that charity (including the people responsible for running the charity).
Pressures faced by charities that can affect their ability to comply with obligations
Charity resources remain stretched due to:
- increasing demand among people experiencing vulnerability, who turn to charities for help when impacted by cost-of-living pressures
- economic and societal challenges driven by local and global economic factors, geopolitical tensions and rising operational costs (including insurance premium increases and energy costs), as well as cost pressures being felt throughout supply chains and higher employee expenses associated with a tight labour market
- the resources required to recruit, support and retain volunteers.
At the same time, charities need to manage increasingly complex risk landscapes. This includes changing technologies and the risks they present, including identity, access and security, and information accuracy. Charities often hold the personal information of beneficiaries and donors. Some also hold health information, and it is important for charities to protect themselves from cyber risks and manage cybersecurity incidents.
To support the charity sector to manage risks, we publish tailored and fit-for-purpose guidance, often after consultation with other regulators and sector experts. We are committed to refining our guidance based on any new findings or insights.
The Charity Register allows the public to easily find a registered charity to support or seek support from. Charities can also use the Charity Register to find like-minded organisations to work with.
The cumulative impact and pace of regulatory reform and initiatives on charities
Charities continue to be impacted by a range of concurrent regulatory reforms across all levels of government – some that affect all sectors (the changes to access to social media, for example) and others specific to the sector (National Fundraising Principles, for example). The number and pace of these reforms have a significant impact on charities, half of which operate with no paid staff.
In the coming years, charities may be affected by several reforms, including:
- any reforms associated with government inquiries and reports
- changes to the NFP financial reporting framework by the Australian Accounting Standards Board
- a range of state or territory government initiatives.
When regulatory changes are being developed by other agencies, we will proactively share our data and insights to help ensure the impacts of potential reforms are clearly understood. Where relevant, we work with agencies to minimise unnecessary red tape for charities. We share updates and guidance to help charities to understand any new obligations, including with our consultation and advisory forums (which include state and territory fair trading regulators).
Cooperation
We are committed to working with stakeholders to deliver on our vision and purpose.
Cooperation with these organisations helps us ensure we are a better practice regulator in line with the government’s 3 best practice principles.
Users of ACNC data includes the public, philanthropists and donors, academics and researchers, policy makers, charities and the broader NFP sector, peak bodies and media.
Other regulators for charities include other national regulators (such as the Department of Education), and state and territory regulators.
Consultation and advisory forums include the ACNC Advisory Board, ACNC Performance, Audit and Risk Committee, Consultation forums (including the Charity Forum and sub-sector forums).
Government
We collaborate with all levels of government to reduce unnecessary burden, share data, and discuss regulatory issues and trends across the charity sector. We are an independent body, but we enjoy a strong working relationship with the ATO and the Commissioner of Taxation (as the Accountable Authority), noting we form part of the Australian Taxation Office listed entity for the purposes of the PGPA Act.
Use of ACNC data
The Charity Register is our key means of promoting public trust and confidence in the charity sector. We publish guidance and charity sector data to help users understand the diversity and contribution of the charity sector. Data from the Charity Register is also published to data.gov.au for researchers and other policy makers.
Other regulators for charities
We share data with other regulators to reduce the regulatory burden on charities and where there is a common risk to public trust and confidence. We meet frequently with those regulators, which helps us to better understand the environment in which charities operate, share our insights and learn from our counterparts to continually improve our performance. The ACNC Advisory Board includes ‘ex-officio’ members from state and territory governments, fostering continued collaboration across all levels of government.
Consultation and advisory forums
We collaborate with various forums in accordance with our Stakeholder Engagement Framework to support continuous improvement. The Charity Forum includes representatives of the charity sector and professional advisers to the charity sector (primarily from the legal and accounting professions). As part of our commitment to transparency and accountability, we have our own Performance, Audit and Risk Committee, which is in addition to the ATO’s Audit and Risk Committee.
Regulator performance
As the independent Commonwealth regulator of charities, we are responsible for registering new charities, as well as administering the national regulatory framework for over 65,000 charities.
Our regulatory functions
Our regulatory activities include:
- registering charities
- maintaining a public register of charities, which includes monitoring activities such as our double defaulter process (where we revoke charity status for those that persistently fail to meet their reporting obligations), our reviews of continued entitlement to registration of deductible gift recipient-endorsed charities, and enforcement activities (including investigations), which may result in use of specific regulatory powers including revocation
- working across government to reduce the regulatory burden on charities by sharing ACNC data (in accordance with our ‘report-once, use often’ framework)
- providing guidance, education and advice
- informing all levels of government (including public policy makers), researchers, the public and the media about the work of the charity sector through submissions, reports, advice and other support.
These activities support a transparent and well-governed charity sector, which helps promote public trust and confidence in charities.
Our regulatory approach
Our regulatory approach is proportionate and risk-based, with a strong emphasis on education and guidance.
Most people involved in charities are honest, act in good faith and try to do the right thing. Most of our regulatory effort is focused on education – this is consistent with 60% of charities being small, earning less than $250,000 in revenue and having limited resources (for example, people). The ACNC will take a firmer approach where vulnerable people or significant charity assets are at risk, where there is evidence of serious mismanagement or misappropriation, or if there is a serious or deliberate breach of the ACNC Act or ACNC Regulations.
We report regulator performance in accordance with the Australian Government’s Regulator Performance Framework. Regulator performance is presented through the 3 principles below, which collectively address all Regulator Performance Indicators.
Principle 1 – Continuous improvement and building trust
We adopt a whole-of-system perspective and continuously improve how we regulate to build and maintain public trust and confidence in Australian charities.
We draw on insights from government, other regulators, our consultation and advisory forums, and our work (such as our registration and compliance activities) to continually improve our regulation, guidance and service delivery in a way that supports best practice. This supports charities to meet their obligations and strengthens confidence in the sector and in the ACNC’s regulatory approach.
Principle 2 – Risk-based and data driven
We manage risks proportionately, maintaining essential safeguards while minimising regulatory burden.
Our regulatory approach is risk‑based, and we use data to prioritise our monitoring and compliance activities (including investigations) on charities that present the greatest risk to public trust and confidence. Most of our effort is focused on education, escalated to more significant actions depending on the level of risk and the responsiveness of charities when problems arise.
Principle 3 – Collaboration and engagement
We are a transparent and responsive regulator, implementing regulation in a modern and collaborative way.
In line with our stakeholder engagement framework, engagement with stakeholders such as government, users of ACNC data, other regulators for charities and consultation and advisory forums (including the ACNC Advisory Board, ACNC Charity Forum, sub-sector specific forums and ‘meet the regulator’ events) ensures that we regulate in the public interest by promoting transparency in the sector and by being transparent in our own operations within the limits of our legislative framework. This helps build trust, improves how we communicate what the regulations are and how to comply with them, and creates a feedback loop that supports continuous improvement in our approach to regulation.
Statement of Expectations and Statement of Intent
Our Ministerial Statement of Expectations, which sets out the government’s expectations for how the ACNC performs its regulatory role, and our Regulator Statement of Intent, which explains how we will meet those expectations, are publicly available on the Treasury website.
Risk management
We adopt the ATO’s Enterprise Risk Management Framework and risk tolerance.
We are:
- willing to accept higher levels of risk where there is a clear opportunity to realise benefits and where risks can be controlled to acceptable levels
- less willing to accept risk where it is not clear that benefits will be realised or where risks are unable to be controlled to acceptable levels.
Enterprise risks that affect our ability to achieve our vision and purpose are listed below, along with our strategies to contain these risks within acceptable levels.
| Enterprise risk | Risk description | Risk management strategy |
| Maintaining the accuracy of the Charity Register | There is a risk that the Charity Register contains charities that are not entitled to registration, which may undermine public trust and confidence in the ACNC. | We conduct risk assessments of all registration applications and review a sample of our decisions. We use a risk-based approach to inform our Register integrity work to ensure charities remain entitled to registration. We revoke the status of charities that persistently fail to meet their reporting obligations via our double defaulter process. The risk-based approach includes data analytics profiling in addition to using public and |
| Managing cyber risks | There is a risk that data held by the ACNC may be deleted, manipulated, stolen or misused, undermining trust in the ACNC and government. | We continue to enhance cybersecurity capabilities on our systems, which includes prioritising security patches and updates, to ensure we better meet whole-of-government requirements. We continue to actively manage the security settings of our website (including the Charity Register and Charity Portal) to ensure it is safe to use. |
| Maximising our workforce capability | There is a risk that as a small agency with limited resources, our staff may not have the right technology, tools or skills required for the future. This may compromise our ability to provide quality services to charities, the public and government. | We constantly monitor our external environment to identify technology and tools that can assist our staff to complete their job more efficiently. We use our relationships with the Charity Forum, Advisory Board, the ATO and the Treasury to ensure we are aware of our operating environment and how this may impact on future skills we may require. When recruiting, we aim to find the people with the right skills. We are committed to developing our staff through learning and development opportunities. |
The ACNC Advisory Board is established under section 135-15 of the ACNC Act.
The board meets quarterly to support and advise the ACNC Commissioner.
Board members are appointed by the Assistant Minister responsible for the ACNC.
The board:
- includes up to 8 ‘general members’ with expertise in the NFP sector, law, taxation or accounting
- can include ‘ex officio’ members appointed to the board because they hold a specified office.
The Chair of the Advisory Board provides an update after each meeting that is published on our website.
Details of current board members and meeting summary updates are available at acnc.gov.au.
Performance target | |||||
| Key activity | Performance measure | 2026–27 | 2027–28 | 2028–29 | 2029–30 |
| ACNC 6 | Percentage of time that the Charity Register is available (excluding scheduled maintenance) | 99% | 99% | 99% | 99% |
Rationale for measure: The Charity Register is the ACNC’s key means to promote public trust and confidence in charities. It is the only register of Australian charities and is used by the public, volunteers, donors, charities, government agencies, the media and researchers to identify and access information on registered charities. This measure looks at our effectiveness in ensuring the Charity Register is available with as little interruption as possible. It excludes scheduled maintenance (for example, where we may need to apply security updates).
Data sources: Charity Register, Uptime Robot and Google Analytics
Methodology: The number of minutes that the Charity Register is available divided by the total number of minutes in the financial year, less time scheduled for maintenance.
Comparison to 2025–26: No changes.
Performance target | |||||
| Key activity | Performance measure | 2026–27 | 2027–28 | 2028–29 | 2029–30 |
| ACNC 6 | Percentage of new eligible charities registered within 15 business days of ACNC receiving all information necessary to make a decision | 90% | 90% | 90% | 90% |
Rationale for measure: It is important for the ACNC to process new applications from eligible organisations as quickly as possible once the ACNC has sufficient information to make a decision. This ensures the Charity Register is updated in a timely way and supports charities wishing to access available benefits and concessions. This measure looks at our efficiency in registering new charities, which promotes an accurate Charity Register.
Data sources: The ACNC’s case management system (Microsoft Dynamics).
Methodology: The number of new eligible charities registered within 15 business days of the ACNC receiving all information necessary to make a decision divided by the total number of eligible charities registered.
Comparison to 2025–26: No changes.