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Registered charities have an obligation to report annually to the ACNC. This involves submitting an Annual Information Statement, and an annual financial report (for medium and large sized charities).

Charities must meet these reporting requirements, as well as other obligations, in order to retain their registration with the ACNC.

This guidance details the ACNC's processes for those charities that fail to submit two or more Annual Information Statements. We sometimes call these charities 'double defaulters'.

How we notify charities at risk of not meeting their reporting obligations

The ACNC makes numerous attempts to contact charities that are not meeting their reporting obligations.

Charities receive reminders before their Annual Information Statement is due, as well as overdue notices if they do not complete their annual reporting on time. These reminders are sent to the charity's Address For Service - the email or physical address the charity provides as its official point of contact.

We also include reporting reminders in our monthly e-newsletter, The Charitable Purpose.

Our website provides extensive information and guidance about the obligations that charities have to the ACNC, as well as resources to help them meet these requirements.

Consequences for potential double defaulter charities

If a charity fails to submit two Annual Information Statements, it risks becoming a double defaulter charity and, as a result, having the ACNC revoke its charity registration.

If a charity has its registration revoked, the Australian Taxation Office (ATO) will also remove its entitlement to charity tax concessions.

Potential double defaulter charities the ACNC is unable to contact

When we contact charities through their Address For Service, we may receive unopened letters that have been returned to sender, or emails that have 'bounced' and not been delivered.

Both of these situations indicate that these charities may have changed their address and contact information without notifying the ACNC. It is a requirement for charities to notify the ACNC of changes to charity details.

If a charity fails to submit two Annual Information Statements, it may become a double defaulter charity. As a result, the ACNC can revoke its charity registration.

But because these charities have not provided us with their current contact information, it is unlikely they have received our reminders to submit their Annual Information Statements.

Since the ACNC is unable to directly contact these charities to notify them of our decision to revoke their registration, we provide formal notification through an official public notice.

Re-registering with the ACNC

Charities whose registration has been revoked due to being a double defaulter, but who are still operating, can apply for re-registration as long as they:

  • meet eligibility requirements to register as a charity, and
  • submit all overdue Annual information Statements (including any that are due after the revocation date).

Once the charity submits the required Annual Information Statements, it is eligible to re-register.

This can be done by logging into the ACNC Charity Portal and completing the 'Apply to register as a new charity' online form.