All registered charities must meet the following obligations to the ACNC.
Keep charity status
To remain eligible to be registered, charities must continue to be not-for-profit and pursue their charitable purpose or purposes.
Notify ACNC of changes
Charities must notify the ACNC if any of the following details change:
- legal name
- address for service (where legal documents can be sent)
- ‘Responsible Persons’ (people who are members of your charity's governing body including directors or committee members, or its trustees) – you need to let us know if someone takes on or finishes the role of a responsible person, and
- governing documents (such as its constitution, rules or trust deed).
You must also let us know if you think your charity is not meeting its ongoing obligations to the ACNC in a significant way, and as a result, your organisation is no longer entitled to be registered.
Charities must keep financial records that correctly record and explain their transactions and financial position (net wealth) and performance and enable true and fair financial statements to be prepared and to be audited, if required. They must also keep operational records which explain their activities.
They must also keep operational records which explain their activities. Charities operating overseas have specific record keeping requirements for their overseas activities and and the resources (for example, funds) sent overseas.
Report information annually
Charities (except corporations registered with the Office of the Registrar of Indigenous Corporations) must submit an Annual Information Statement (and, for medium and large charities, a financial report) every year. This statement is due within six months of the end of your reporting period and can be submitted by using the ACNC Charity Portal.
Comply with ACNC Governance Standards
Charities (except a limited group called 'Basic Religious Charities') must comply with the Governance Standards. These standards set out a minimum standard of governance, to help promote public trust and confidence in charities.
Comply with ACNC External Conduct Standards
Charities that operate overseas must comply with the external conduct standards. These standards require charities to take reasonable steps to ensure appropriate standards of behaviour, governance and oversight and keep records when undertaking activities or providing resources overseas.