The ACNC has announced the 2026-27 Regulatory Focus to support charities to strengthen their governing documents and better understand how to manage relationships with partners.
Our two focus areas are prioritised based on a range of factors, including emerging trends or common failures we see as part of our work, and issues we have identified that will support charities to protect themselves from risk.
A charity’s governing document - also known as a constitution, rules or trust deed - is foundational to good governance because it helps give certainty about how a charity is run and established procedures that everyone involved with the organisation can rely on. The governing document binds the Responsible People, the charity and its members, and needs to accurately reflect how the charity operates.
If the governing document is unclear, incorrect, or inconsistent with a charity’s activities, or not followed, it cannot be relied on when there is uncertainty or conflict – when it is needed most. Outdated governing documents can also lead to legal, governance and operational risks, including whether an organisation remains eligible for ongoing registration as a charity.
Charities are encouraged to review their governing document to make sure it still reflects their purpose and activities. See our governing document factsheet for more information. We also have governing document templates available.
Many charities work with partners or third parties on fundraising, services or programs. While working with partners can provide significant benefits, charities also need to understand and manage the associated risks and obligations.
Charities should conduct appropriate due diligence before entering a partnership and consider the details carefully before establishing an agreement.
This includes giving consideration to the potential benefits of the partnership, any risks or conflicts of interest that may arise, how risks will be managed, whether the board supports the partnership, and the alignment of values, work and aims of the prospective partner with the charity.
Charities need to ensure the relationship is clearly documented, and there is a process for monitoring, evaluating and ending partnerships.
See our guidance on working with partners to learn more about your charity’s obligations and responsibilities in this area.
The ACNC’s 2026-27 Regulatory Focus complements our ongoing regulatory work to address issues of non-compliance and risks of harm.
Our approach includes education and guidance, self-evaluations, reviews, self-audits and investigations.
Read more about the ACNC’s 2026-27 Regulatory Focus.