Factsheets
A
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.
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.
C
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 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.
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.
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 member for your governing body (your board or committee) is one of the most important decisions your charity can make. It’s 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...
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.
D
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.
E
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.
G
A charity’s governing documents are the formal documents that set out the charity’s charitable purpose or purposes, that the charity operates on a not-for-profit basis, and the way that the governing body of the charity makes decisions and consults any members.
H
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'.
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.
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.
O
In addition to tax concessions, charities registered with the ACNC may be eligible to receive other concessions or other benefits.
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.
P
A public benevolent institution is a type of charitable institution whose main purpose is to relieve poverty or distress. Public benevolent institutions are recognised by the ACNC and ATO as a subtype of charity.
R
The role of a Responsible Person is an important one for registered charities. Generally, a charity’s Responsible Persons are its board or committee members, or trustees.
S
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.
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.
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.
This factsheet looks at several aspects of small charity governance, including meetings, inductions and reporting.
This factsheet aims to help small charities with their complaints handling processes.
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.
This factsheet examines a number of trends and issues that small charities may encounter or need to address.
This factsheet looks at fundraising and the fundraising-related issues small charities may encounter.
Handovers are a vital way to ensure charity continuity, to properly manage change and to prevent the loss of key charity knowledge.
This factsheet examines issues like internal disputes, conflicts of interest and charity wrongdoing.
This factsheet looks at issues like winding up and merging, as well as changes to charities' subtype or legal structure.
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.
This factsheet provides guidance for small charities on managing their money, including protecting against fraud.
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.
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.
Motions drive board and committee meetings. This factsheet looks at different types of motions, as well as providing tips on writing good motions.
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.
This factsheet provides information on other regulators that may oversee small charities, as well as other obligations they might have.
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.
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.
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.
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.
The External Conduct Standards (ECS) are a set of four standards that govern a registered charity’s operations outside Australia.
This factsheet provides details about what a charity is, as well as the proper technical meaning of the term as defined by Australian law.
This factsheet aims to answer the question: What is the ACNC?
W
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.
