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Revenue arises in the course of a charity's ordinary activities, and can be referred to by a variety of different names, such as sales, fees, interest, dividends and royalties. Revenue is realised from the sale of goods or services, through the use of capital or assets, or revenue arising from the contribution of an asset to a charity.

Examples of revenue for a charity include:

  • grants from government, foundations, private or any other sources
  • donations, tithes, bequests or legacies
  • fees for provision of services
  • sale of goods
  • inflows from fundraising activities or sponsorship
  • interest earned on investments, dividends
  • royalties and license fees
  • in-kind donations (for example, volunteer time or goods).

Charity size

An organisation's total annual revenue determines its charity size for the reporting period.

Charity size, in turn, determines a charity's financial reporting obligations and the timeframe for notifying the ACNC of changes.

See our guidance about charity size for more information.


Revenue is a component of total income.

Revenue + Other income = Total income

Revenue is usually shown as the top line item in an income (profit and loss) statement.

See our factsheet about income for more information.

For technical guidance, please refer to the Australian Accounting Standards Board (AASB) website.

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