Registered charities in Australia have an ongoing obligation to report annually to the ACNC. To do this, charities complete and submit an Annual Information Statement and, in the case of medium and large charities, an annual financial report. This report analyses charities’ reporting during the 2017 reporting period.
The ACNC External Conduct Standards are a set of standards that govern how a registered charity must manage its activities and resources outside Australia.
The standards require charities to take reasonable steps to ensure appropriate standards of behaviour, governance and oversight when undertaking activities or providing funding overseas. The standards also seek to protect vulnerable people overseas.
Charities must be for the public benefit, meaning they must benefit the general community or a section of the general community. An organisation that exists solely for private benefit cannot be a charity.
A charity may restrict its benefits to a particular class or group of people as long as the class is not closed, and the restriction advances its charitable purpose.
The ACNC recognises the significant opportunities that Artificial Intelligence (AI) can provide in improving our productivity and our ability to support charities and build capability in the charity sector. We also recognise that AI must be used in a safe, responsible and ethical manner.
Charities registered with the ACNC must submit an Annual Information Statement every reporting period (unless they have an exemption). This page provides general details about the Annual Information Statement, including its completion and submission.
The Australian Charities and Not-for-profits Commission (ACNC) is inviting charities that operate overseas to participate in a short survey exploring their experiences with banking services.
This Operational Procedure sets out how to process requests from professional services agencies (such as legal and accounting firms) to use a single shared Charity Portal account to manage the records of multiple charity clients.
Charities may want to provide gifts or honorariums to people – including current or outgoing Responsible People, members, staff or volunteers – as a gesture of gratitude and appreciation for their services.
