Some charities in NSW are incorporated under the Associations Incorporation Act 2009 (NSW). These are called 'incorporated associations' and have 'Inc.' or 'Incorporated' at the end of their name.
Incorporated associations have a number of responsibilities such as keeping appropriate financial records, following their rules and holding annual general meetings. These responsibilities are regulated in NSW by Fair Trading.
Annual reporting obligations
From the 2018 reporting period, the majority of registered charities that are incorporated under the Associations Incorporation Act 2009 in NSW will:
- only need to report to the ACNC using the Annual Information Statement
- not be required to pay an annual fee.
To participate in this arrangement, associations must provide the following information in the Annual Information Statement:
- NSW incorporated association number
- details of the public officer (name, address and email address)
- date of the Annual General Meeting
- whether the charity has five (or more) members
- whether the charity three (or more) committee members
Medium and large charities must ensure that the financial reports they provide to the ACNC meet all ACNC reporting requirements.
The ACNC has approved a transition period for the 2018 and 2019 reporting periods to help charities to adjust to these requirements.
group reporting and withheld information. Incorporated associations that form part of an ACNC approved reporting group and/or have certain details withheld from the ACNC Charity Register will not be able to take part in these arrangements. For more information, visit our pages on
All associations must still notify NSW Fair Trading of changes to the association’s name, details or rules.
When to contact ACNC or NSW Fair Trading
|I want to:||ACNC||NSW Fair Trading||Additional information|
|Incorporate an association||No||Yes|| |
|Register as a charity||Yes||No||A charity must be approved as an incorporated association before applying to the ACNC.|
|Change a charity’s rules||Yes||Yes||Before a charity notifies the ACNC of a change to its rules, NSW Fair Trading must approve the change.|
|Change a charity’s name||Yes||Yes|| |
|Update a charity’s address or contact details||Yes||Yes|| |
|Update a charity’s Responsible Persons, including the secretary||Yes||Yes|| |
|Submit the Annual Information Statement and financial report||Yes||No|| |
|Revoke a charity registration||Yes||No||A charity must revoke its registration with the ACNC when it winds up.|
|End an association||No||Yes||If an association is no longer running, it must be wound up with NSW Fair Trading too.|
A cooperative is a type of organisation that is owned, controlled and used by its members. There are different types of cooperatives.
Charities that are cooperatives are regulated by NSW Fair Trading.
To find out more, visit the NSW Fair Trading website or call 13 32 20.
Other legal structures
Information about reporting and other obligations for charities set up with other legal structures is available on these pages: