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De-identified registration decision - partnering to promote reconciliation, mutual respect and tolerance
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.
Promoting reconciliation, mutual respect and tolerance between groups of individuals that are in Australia is a purpose set out in legislation.
Related party transactions
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.
Commissioner's Interpretation Statement: Provision of housing by charities
The purpose of this Commissioner’s Interpretation Statement is to provide guidance on the application of charity law to housing providers.
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.
Why charities matter more than ever
In this month's Commissioner's Column, Sue Woodward AM reflects on the essential role charities play in healing and rebuilding communities during periods of hardship and loss.
Charity Portal
The Charity Portal is where a charity's Responsible and Authorised People can log in to update their charity's details or fill out their charity's Annual Information Statement.
New ACNC Charity Forum
The new ACNC Charity Forum combines groups formerly known as the Adviser Forum and Sector Forum.
After Bondi terror attack, ACNC recommends donors check register before donating to appeals
Following Sunday’s tragic terror attack on Bondi Beach in Sydney, the Australian Charities and Not-for-profits Commission (ACNC) recommends donors check the ACNC Charity Register before donating to fundraising appeals.
De-identified registration decision summary – conflicts of interest
Charities must be for the public benefit, meaning they must benefit the general community or a section of the general community. A charity may only confer private benefits if those benefits are incidental or ancillary to achieving its charitable purpose. An organisation that exists solely for private benefit cannot be a charity.
The issue of possible private benefits can also raise concerns in relation to conflicts of interest. ACNC Governance Standard 5 requires charities to take reasonable steps to ensure their Responsible People comply with a range of duties – these include acting honestly and in the best interests of the charity, and disclosing conflicts of interest.
The issue of possible private benefits can also raise concerns in relation to conflicts of interest. ACNC Governance Standard 5 requires charities to take reasonable steps to ensure their Responsible People comply with a range of duties – these include acting honestly and in the best interests of the charity, and disclosing conflicts of interest.