Charities must operate on a not-for-profit basis. But this doesn’t mean they must merely break even or run at a loss. As part of their approach to financial management, charities may choose to invest surplus funds. This guidance defines common investment terms, and outlines key considerations for charities when investing funds to generate income or grow assets.
The ACNC's 2025 Annual Information Statement Hub includes a checklist to help you prepare and submit your charity’s Annual Information Statement.
The ACNC Corporate Plan 2025-2026 is included as a section of the Australian Taxation Office (ATO) Corporate Plan 2025-2026. It sets out the corporate priorities for the ACNC which covers the periods of 2025–26 to 2028–29, and explains how we will meet our statutory obligations.
This Australian Charities Report is the annual analysis of the information we receive from charities in their Annual Information Statements. This is the 11th edition.
A collection of resources to help charities with a range of aspects of good governance.
Guidance and support to help charities to meet their obligations.
The ACNC conducts reviews that focus on charities at risk of failing to meet obligations under the ACNC Governance Standards or External Conduct Standards.
The Charity Forum membership comprises invited representatives of the charity sector and professional advisers to the charity sector, primarily from the legal and accounting professions. The forum brings this membership together with ACNC representatives and invited observer members.
This guidance defines ‘safeguarding’ and ‘vulnerable people’, and outlines your charity's legal obligations. It also provides approaches for managing safeguarding risks.
This guide has been developed to help charities understand their obligations to the ACNC regarding financial management, reporting on transactions and the use charity funds.