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.
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.
