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The ACNC has registered a record number of charities in the 2024-2025 financial year, with the figure at more than 4,600.
This increase is largely due to the self-assessing income tax exempt reforms being administered by the ATO.
Registration with the ACNC comes with a responsibility to report annually.
To help newly registered charities thrive, the ACNC has a range of useful links and resources to support charities in meeting their requirements.
The 2025 Annual Information Statement Hub is a one stop shop to help charities prepare and submit their Annual Information Statement (AIS).
All registered charities are required to submit an AIS to the ACNC to maintain registration.
The Annual Information Statement Hub includes a step-by-step guide on each question in the AIS, a link to the Charity Portal where the AIS is submitted, and a checklist to refer to before submitting the AIS.
'We know that the number of registered charities is growing, reflecting changes by the ATO for not-for-profits with a charitable purpose looking to maintain tax concessions,' said ACNC Acting Commissioner Cate Bennett.
'We understand there's a lot to learn about reporting to the ACNC as a newly registered charity, and we are committed to supporting charities to do that through our tailored guidance and resources.'
The Annual Information Statement asks for key information such as a charity’s work and finances over a 12-month period, and much of that information is publicly displayed on the Charity Register.
'Over the last few years there have been changes to the AIS, incorporating new questions on topics such as the remuneration for key management personnel, and related party transactions,' said Ms Bennett.
‘Reporting of remuneration of key management personnel is relatively new. It’s important for large charities to document this correctly and report any instances of this in their AIS.’
‘Additionally, related party transactions are an area that we know charities need some more guidance on,’ said Ms Bennett.
Examples of a reportable related party transaction in the AIS can include:
- fees paid to a related party for providing goods or services to the charity
- loans from/to a related party
- salary/wages paid to a related party’s relative(s)
- transfer of charity property or assets to a related party
- charity goods or services provided at a discount to a related party
- significant use of charity property by a related party
- investment in a related party.
‘Charities have an obligation to the ACNC to report correctly, and also to the communities in which they operate,’ said Ms Bennett.
Information that charities report through the AIS allows them to highlight the vital work they do across a broad range of areas including education, health, environment, social services, the arts and more.
See more on the AIS in the 2025 Annual Information Statement Hub.