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Aboriginal and Torres Strait Islander corporations – applying for charity registration with the ACNC
There are a number of benefits of registering your corporation as a charity with the Australian Charities and Not-for-profits Commission, including tax concessions.
ACNC Fundraising Hub
The ACNC Fundraising Hub is a collection of resources about state and territory fundraising regulators and guidance about charities and fundraising.
Address For Service
An Address For Service is the primary address to which the ACNC will send a charity all correspondence. The Address For Service is an email address, or a physical or postal address in Australia.
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Changing your charity's governing rules
Sometimes it will be necessary to change your charity's rules - maybe new rules might better support new ways of doing things, or they might improve governance structures. Whatever the reason, making changes to your charity's rules is a significant decision. There are some things to keep in mind when going through this process.
Charities and insolvency
A charity is insolvent if it cannot pay its debts as and when they become due and payable. A charity’s Responsible People have a duty to not allow their charity to operate while insolvent.
Charities supporting disaster relief
Charities play an important role in supporting the victims of natural disasters. From providing food and shelter, to counselling those who have lost loved ones through a disaster, across Australia, charities are always at the heart of responding to major emergencies. Therse tips are for charities who want to support disaster relief.
Charity reserves: financial stability and sustainability
Reserves play an important role in the financial stability and long-term sustainability of a charity. Managing reserves is an important aspect of the overall financial management of a charity – a crucial element of good charity governance.
Charity tax concessions
There are a number of tax concessions available to charities from the ATO and from relevant state and territory governments. While the ACNC registers organisations as charities for Commonwealth purposes, the ATO remains responsible for tax.
Choosing a new board member
Choosing a new member for the governing body (the board or committee) is one of the most important decisions your charity can make. It is important that board members share a commitment to your charity’s purpose, understand their duties as board members and, between them, have the right mix of skills and experience to support the work of your charity.
Conflict of interest
Conflicts of interest are common and do not have to be a serious problem. However, if a conflict of interest isn’t managed properly, it may damage your charity’s reputation and, in serious cases, even breach the law.
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Deductible Gift Recipients and the ACNC
The ATO decides on DGR endorsement. The ACNC decides whether your organisation is a charity or not. Not all charities are able to be DGRs.
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Engaging volunteers
Engaging volunteers who share a commitment to your charity’s purpose and have the right skills is a great way to maximise your charity’s impact. To support their contribution, these are some things to keep in mind when engaging volunteers.
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Governing document
A charity’s governing document is the formal document that sets out the charity’s charitable purpose or purposes, that the charity operates on a not-for-profit basis, andthe way the charity's governing body makes decisions and consults any members.
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Health Promotion Charities
The specific legal meaning of Health Promotion Charity is a charitable 'institution whose principal activity is to promote the prevention or the control of diseases in human beings'.
Holding meetings
To get the work of your charity done, you will need to hold meetings. Here are just a few tips on some things you can do to make sure your meetings are efficient, enjoyable and productive.
Holding your annual general meeting
An annual general meeting (AGM) is a meeting held once a year that all members of a charity are invited to attend. The purpose of an AGM is to give members a report on the charity’s activities and finances for the previous year, to allow time for members to ask questions, and to elect members of your governing body (board or committee members) for the coming year.
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Income
Income refers to the money flowing into a charity, and includes revenue, other income and other comprehensive income.
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Other Commonwealth benefits and exemptions
In addition to tax concessions, charities registered with the ACNC may be eligible to receive other concessions or other benefits.
Overseas aid and development charities
All charities should exercise due diligence and good governance. But when sending money overseas, charities may face particular risks of their charitable funds being diverted or otherwise misused, even if they are working with a local organisation which has similar charitable purposes.
Overseas aid and development charities
All charities should exercise due diligence and good governance. But when sending money overseas, charities may face particular risks of their charitable funds being diverted or otherwise misused, even if they are working with a local organisation which has similar charitable purposes.
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Public Benevolent Institutions and the ACNC
A Public Benevolent Institution is a type of charitable institution that has a main purpose of relieving poverty or distress.
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Responsible People - board or committee members
The role of a Responsible Person is an important one for registered charities. Generally, a charity’s Responsible People are its board or committee members, or trustees.
Revenue
Revenue is a component of a charity's income. Charity size is determined by annual total revenue.
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Setting up strong financial controls
Strong financial systems and controls are very important to help protect you and your charity, and ensure it runs effectively and can meet its debts.
Small Charities Library - ACNC Governance Standards
All charities, including small ones, must meet a set of Governance Standards to be registered, and remain registered, with the ACNC. This factsheet details those standards.
Small Charities Library - Charities' ongoing obligations
All charities, including small and extra small charities, must meet a series of ongoing obligations to maintain their registration with the ACNC. This factsheet examines those obligations.
Small Charities Library - Charity governance
This factsheet looks at several aspects of small charity governance, including meetings, inductions and reporting.
Small Charities Library - Complaints handling
This factsheet aims to help small charities with their complaints handling processes.
Small Charities Library - Compliance and regulation
The ACNC’s regulatory approach places an emphasis on supporting charities to meet their obligations through advice, guidance and education. Understanding charities is at the centre of that approach.
Small Charities Library - Emerging issues and trends
This factsheet examines a number of trends and issues that small charities may encounter or need to address.
Small Charities Library - Fundraising
This factsheet looks at fundraising and the fundraising-related issues small charities may encounter.
Small Charities Library - Handovers
Handovers are a vital way to ensure charity continuity, to properly manage change and to prevent the loss of key charity knowledge.
Small Charities Library - If things go wrong
This factsheet examines issues like internal disputes, conflicts of interest and charity wrongdoing.
Small Charities Library - If your charity changes
This factsheet looks at issues like winding up and merging, as well as changes to charities' subtype or legal structure.
Small Charities Library - Induction and welcome pack
Someone who is properly inducted into your charity is quickly productive, meaning that they can hit the ground running and quickly be at their best in their new role.
Small Charities Library - Managing conflicts of interest
The ACNC defines a conflict of interest as when someone’s personal interests conflict with their ability to act in the best interests of the charity they are a part of.
Small Charities Library - Managing staff and volunteers: good practice tips
Your small charity should treat its staff and volunteers with respect, and have a positive organisational attitude to its people. Ongoing staff and volunteer management occurs through planning, processes/procedures and the right attitude.
Small Charities Library - Meetings and motions
Motions drive board and committee meetings. This factsheet looks at different types of motions, as well as providing tips on writing good motions.
Small Charities Library - Meetings and preparing a practical agenda
Agendas play a key role in the success of any board or committee meeting a charity or not-for-profit might hold. And like a road map, a clear, concise and good quality agenda makes navigating board or committee meetings far easier.
Small Charities Library - Other regulators and obligations
This factsheet provides information on other regulators that may oversee small charities, as well as other obligations they might have.
Small Charities Library - Reporting for small charities
Registered charities have an obligation to complete an Annual Information Statement each year. This includes answering questions about their charity’s finances. The level of reporting for small charities differs to that which is required by medium and large charities.
Small Charities Library - Running your small charity
This factsheet looks at various elements of the day-to-day running of a charity, including Responsible Persons, leadership, Governing documents and engaging volunteers and staff.
Small Charities Library - Small charities and social media
Charities should use social media responsibly, in line with public expectations and in ways which do not compromise the charity’s reputation or community standing. A social media policy can help guide charity behaviour and mitigate risks.
Small Charities Library - Tax, DGR and other concessions
ACNC registration allows access to Commonwealth charity tax concessions from the ATO. Charity tax concessions are endorsed and administered at a federal level by the ATO, not the ACNC, and not all charities are eligible for endorsement as a Deductible Gift Recipient (DGR) from the ATO.
Small Charities Library - The External Conduct Standards
The External Conduct Standards (ECS) are a set of four standards that govern a registered charity’s operations outside Australia.
Small Charities Library - What is a Charity?
This factsheet provides details about what a charity is, as well as the proper technical meaning of the term as defined by Australian law.
Small Charities Library - What is the ACNC?
This factsheet aims to answer the question: What is the ACNC?
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Whistleblower protections
A whistleblower is someone with inside knowledge of an organisation who reports misconduct or dishonest or illegal activity that may have occurred within that organisation. Whistleblower protections are the protections provided to whistleblowers to enable them to come forward to report misconduct without fear of retribution or personal detriment.