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.
Annual general meetings
An annual general meeting (AGM) is a meeting held once a year that all charity members 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 to the charity's governing body.
Changing your charity's governing document or rules
Sometimes it may be necessary for a charity to change its governing document in order to support new ways of doing things or to improve governance structures. Making changes to your charity's governing document is a significant decision, and there are some things to keep in mind when working 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 wishing to support disaster relief
Charities play an important role in supporting the victims of natural disasters – from providing food and shelter to counselling those who may have lost loved ones. Across Australia, charities are always at the heart of responding to major emergencies. This guidance list some things charities need to do or consider when looking to support disaster relief.
Charity tax concessions
This guidance outlines the variety of tax concessions that may be available to charities, and provides information on how to apply for tax concessions from the Australian Taxation Office (ATO).
Choosing a new board member
When considering having a new board member join your charity, it is important to have your charity’s needs at the forefront of your mind. This factsheet examines some things charities and their Responsible People should do when looking to bring a new board member into their organisation.
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.
Deductible gift recipients (DGR) and the ACNC
The Australian Taxation Office (ATO) decides on endorsement as a deductible gift recipient (DGR). The ACNC registers eligible organisations as charities. It's important to note that not all charities are eligible for DGR endorsement.
Employing staff at your charity
While a large number of Australia’s registered charities draw on the efforts of volunteers, a significant portion pay employees. This factsheet covers some of the things your charity needs to consider before employing staff.
Each year, millions of Australians contribute their time, energy and expertise to volunteering. Without their contributions, much of the work that charities do would not be possible. To support their contribution, these are some things to keep in mind when engaging volunteers.
Establishing strong financial controls at your charity
Strong financial systems and controls are very important in helping protect you and your charity, and in ensuring your charity runs effectively. This factsheet provides guidance on some relatively straightforward ways your charity can establish strong financial controls.
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, and the way the charity's governing body makes decisions and consults any members.
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'. This page explains what a Health Promotion Charity is, and outlines the requirements for registration as a Health Promotion Charity.
To get the work of your charity done, you will need to hold meetings. This factsheet provides tips on things you can do to make sure your meetings are efficient, enjoyable and productive.
Income refers to the money flowing into a charity, and includes revenue, other income and other comprehensive income.
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.
Public Benevolent Institutions
A Public Benevolent Institution is a type of charitable institution that has a main purpose of relieving poverty or distress.
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 is a component of a charity's income. Charity size is determined by annual total revenue.
Reviews of deductible gift recipient-endorsed charities
As part of changes to Australia's deductible gift recipient (DGR) system, the ACNC reviews a selection of DGR-endorsed charities each year to ensure they remain eligible for their charity registrations.
Small Charities Library - ACNC 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 - 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 - Manage charity money
This factsheet provides guidance for small charities on managing their money, including protecting against fraud.
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. 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 People, leadership, governing documents and engaging volunteers and staff.
Small Charities Library - 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.
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.