In section 5 of the Charities Act, a charity is defined, in part, as being a not-for-profit entity, having purposes that are all ‘charitable purposes that are for the public benefit’ or ‘purposes that are incidental or ancillary to, and in furtherance or in aid of’ charitable purposes. These are purposes that are not of substance on their own, but which tend to help or naturally go with a charitable purpose.
The ACNC examines each purpose that an organisation has, or appears to have, to determine if it is a charitable purpose for the public benefit, or if it is a purpose that is incidental or ancillary, and in furtherance or in aid of, charitable purposes. This decision summary illustrates that process.
To be registered as a charity, an organisation must have a charitable purpose. An organisation that has a governing document including an object of creating community sports events may be of concern because, generally, the purpose of promoting sport is not a recognised charitable purpose.
The ACNC accepts that many charitable organisations undertake sporting activities. We needed more information from the organisation to determine whether its object of engaging in community sport events amounted to an independent non-charitable purpose of promoting sport.
Our staff take part in the annual Australian Public Service (APS) employee census. The census collects employee opinions and perspectives on a range of topics, such as employee engagement, leadership, communication, innovation, and wellbeing.
The ACNC's compliance powers include providing regulatory advice, enforceable undertakings, directions, suspending or removing board members, and ultimately, revoking charity registration.
Information about the ACNC regulates charities.
This Operational Procedure sets out the ACNC's approach to redacting information from documents to be published on the ACNC Charity Register.
The ACNC has a range of policies and procedures to support us in achieving our objects. The following policies and procedures are provided to guide charities and the public on how we make important decisions.
A proprietary company limited by shares can be registered as a charity as long as its governing document makes clear that it must operate on a not-for-profit basis, and that it does not allow shareholders to receive private benefits.
However, any governing document generally appropriate for a proprietary company limited by shares will need significant amendments for it to also be appropriate for use if that organisation seeks registration as a charity with the ACNC.
We are committed to publishing interagency agreements such as Memoranda of Understandings (MOU) and Exchange of Letters (EOL) to be transparent about our dealings with other agencies and to demonstrate our independence as a regulator.
For an organisation to have a charitable purpose of relieving necessitous circumstances, it must only provide, via funds or goods, assistance to people who would otherwise lack what they need to have a modest standard of living in the Australian community.
A charity with a purpose of relieving necessitous circumstances will be entitled to registration with the charity subtype of 'advancing social or public welfare’.
