Search

Registered charities are required to keep financial and operational records. This page provides examples of the types of records a charity may need to keep.

All charities have a requirement to keep appropriate records. Your charity’s record-keeping obligations depend on its size, complexity, activities, how it spends or receives money, and whether it has extra obligations from state regulators.

This record-keeping checklist promotes good record-keeping practice and supports charities in meeting their ACNC obligations. It is intended as a guide and is not meant to be an exhaustive list.

See ACNC media releases, news items and the latest Commissioner’s Column.

Partners are third parties that a charity might work with to deliver services or programs. Partners might be corporate organisations, other charities, government bodies or suppliers. It is important to note that a partner arrangement may be formal or informal, but it goes beyond a simple customer-supplier relationship.

Promoting reconciliation, mutual respect and tolerance between groups of individuals that are in Australia is a purpose set out in legislation.

This guidance looks at related party transactions - what they are, how charities can manage them, and the information charities need to ensure these transactions are properly reported in their Annual Information Statements.

The purpose of this Commissioner’s Interpretation Statement is to provide guidance on the application of charity law to housing providers.