Public Ancillary Fund
See Ancillary fund
Search
Governance practices for complex structures
The ACNC’s 2024-25 Regulatory Focus highlighted our work in reviewing charities’ use of complex structures, and the governance and compliance challenges that may accompany their use. The use of complex structures comes with more complex governance matters for charities to consider and manage. This guidance aims to help charities identify and manage common governance issues that may arise when operating within a complex structure.
‘To come with purpose’: Reflections from the ACNC’s Governing for Good Forum 2025
In this month's Commissioner's Column, Sue Woodward AM reflects on the recent Governing for Good Forum, held on Wednesday 30 July 2025.
The Charitable Purpose
The Charitable Purpose is our monthly e-newsletter, with news about matters that impact the charity sector and resources to help charities meet obligations to the ACNC.
Ancillary fund
Ancillary funds are funds that provide a link between people who want to donate and organisations that can receive tax deductible donations (deductible gift recipients, or DGRs).
Model rules
Model rules are a type of governing document.
Legislation
The Australian Charities and Not-for-profits Commission administers a number of pieces of legislation.
Agent
An agent is a person authorised by a charity to act on its behalf.
Lodging entity
A lodging entity is another registered charity that can sign and lodge a form on behalf of another charity.
Annual financial report
An annual financial report is a report that includes a charity’s financial statements.