Winding up a charity is permanent, and means the charity no longer exists and must cease all operations. A charity can be subject to either voluntary or compulsory winding up. A charity may wind up voluntarily if it has achieved its purpose, or is unable to find people to govern the charity or carry out its work. There are also circumstances where a court may order that a charity wind up.
A charity is insolvent if it cannot pay its debts as and when they become due and payable. A charity’s Responsible People have a duty to not allow their charity to operate while insolvent.
The purpose of this Commissioner’s Interpretation Statement is to provide guidance about how to determine whether an organisation is a Public Benevolent Institution (PBI).
Our February webinar examined in detail recently-announced changes to charity size and reporting thresholds which will come into effect in coming months. The changes will soon see thousands of charities re-classified - particularly from medium-sized to small - with their reporting obligations to the ACNC to change so they more appropriately match the size of their operations. Our webinar looked at the changes and what they mean for your charity.
This webinar focused on reporting to the ACNC for the first time. We discussed charity reporting obligations and how to submit the Annual Information Statement in the ACNC Charity Portal.
The Australian Charities Report is the annual analysis of the information we receive from charities in their Annual Information Statements. This is the 8th edition.
The Australian Charities Report is the annual analysis of the information we receive from charities in their Annual Information Statements. This is the 10th edition.
This guide examines crypto-assets in the charity context and reminds charities that cryptocurrency is generally considered a high-risk investment. As a result, charities and their Responsible People should think carefully before either accepting donations of crypto-assets or investing in these assets.
Explore the benefits of using the enhanced Charity Register. Watch a short demonstration video, watch the official launch event video with charity leaders explaining benefits for the sector, and more.
The ACNC conducts reviews that focus on charities at risk of failing to meet obligations under the ACNC Governance Standards or External Conduct Standards.
