This section of the 2020 Annual Information Statement asks about your charity's operations - its work, programs and how these things helped achieve its charitable purpose.

6. Did your charity operate in the 2020 reporting period

A charity is classed as 'operating' if it undertakes any activities or programs.

These activities can be financial - for example, spending money on projects or overseeing programs - or non-financial or strategic - for example, planning, employing staff or completing administrative work.

If you are unsure whether your charity operated during the period, select ‘Yes’. If you select 'Yes', you will be asked to provide further details about your charity's work and programs.

7. Charitable purpose

Describe how your charity's work helped achieve its overall mission and main aims

This question is mandatory.

This section of the Annual Information Statement is an opportunity for you to tell us more about how your charity's work helped achieve its mission and main aims.

Charities are encouraged to keep their responses to this question brief - a short paragraph or 2-3 dot points. Charities can also include a link to a page on their website which details this information more thoroughly.

Your charity's response to this question will appear on its ACNC Charity Register page.

8. Programs

A program is an activity or service that a charity runs to achieve its charitable purposes for its beneficiaries. It may be small or large, ongoing or temporary, but it is something the charity does to achieve its goal.

Details about your charity's programs will be displayed on its Charity Register page. This will allow members of the public, including potential volunteers, donors and partners, to learn more about your charity, its work and ways to support it.

To help answer this question, you will need to have some information about your charity's programs:

• The program's name
• The type of work the program does
• The program's beneficiaries - who it aims to help
• The location of the program - where it operates
• A website link with information about the program (if there is one)

You can use the ACNC's Annual Information Statement Program Previewer to explore this section of the 2020 Annual Information Statement in more detail, as well as to practice your responses to program-related questions. Once you have finished using the Previewer, you can save or print your responses so that you can easily copy them across when completing your charity's 2020 Annual Information Statement.

Add a program

You must add at least one program for your charity, and you can add up to 10 programs. The more programs you add, the more information there will be about your charity's work on the Charity Register.

To add a program, click on the blue 'Add a program' button in the charity programs table. This will open a page for you to enter details about your charity's program.

Program name

You must add a name for your charity's program. If it has a specific name, enter it here. If it does not, you can give the program a short descriptive name that will help people understand what it is.

Program classification

Note: The taxonomy used in this section of the Annual Information Statement has been developed for the broader not-for-profit sector, and the classification descriptions it uses are reflective of this. The descriptions are a guide to select the appropriate classification.

You must enter a classification for your charity's program. To do so, click on the 'Search classification' button.

A pop-up window will appear for you to choose the classification. You can either:

• Search for a classification with a keyword or two that describes your charity's program. Then, from the search results, click on the classification that best fits the program.
• Browse the classifications on the right-hand side of the screen. Click on one of the classification headings to open more specific classifications from which to choose.

If your charity's program fits into more than one classification, choose the classification that best fits.

Example: Parish church or small religious institution

The most straight forward way for smaller religious institutions - a parish church or local temple or mosque, for example - to classify their program is to browse the list of classifications in the pop-up on screen and select 'Religion'.

From there, charities will be able to select the religious denomination that is most appropriate for them. Some religious organisations will be able to further refine their classification by making one more selection that best describes their denomination.

Some examples include:

• Baptist, Catholicism or Anglicanism under Christianity
• Islam, Shi'a or Sunni under Islam
• Orthodox or Conservative Judaism under Judaism

Example: School/educational institution

Schools and educational institutions should select 'education' from the list of classifications on screen.

Once this selection is made, a number of different options will appear in a drop down list under 'education'.

Some of them include: adult education, primary and secondary education, higher education, distance learning, and student activities and services.
In turn, some of these options allow charities to more precisely refine their classification by making a further selection that best describes the work they do. Examples include:

• Early childhood education, primary education, secondary education, or special needs education under Primary and Secondary Education.
• Tutoring or literacy and numeracy support under Education Support
• Postgraduate education or undergraduate education under Higher Education

Example: Grantmaking organisation

Grantmakers can respond to questions in the programs section of the 2020 Annual Information Statement in a variety of ways.

Program name: Grantmakers can type in formal name of each grants program, or can use generic labels - 'grants program 1', 'grants program 2' - if the programs don't have formal names.

Classification: If grantmakers can classify their programs - for example, they only give funding to environmental organisations - they should choose the relevant classification. If they cannot, or provide a range of grants, they can choose 'unknown or not classified'.

Beneficiaries: Grantmakers can generally respond to this question by selecting 'other charities'. However if grantmakers can identify specific beneficiaries for its grants, they should select those beneficiaries.

Operating location: Grantmakers can enter:

• the specific location from which their grants are given (their physical office address, for example),
• the specific states and territories where they provide grants, or
• 'Australia' if their grants are provided across various states and territories.
• 'Online' if they distribute funds via EFT.

Grantmakers should provide a weblink to their programs if they have one.

When you have found the best classification for your charity's program, click the blue 'Add' button. This will take you back to the page so you can add the rest of the program's details.

Program beneficiaries

You will be asked to choose the main beneficiaries for each charity program. Beneficiaries are who your charity's program aims to help.

Choose the program beneficiaries from the list of options provided. If the program has more than one group of beneficiaries, choose all that apply. Try to be specific, though.

Program locations

You must add the locations for each of your charity's programs. You can add more than one location for a program.

If the program operates in multiple locations, on a state or territory-wide basis, or even nationally, you may use a more general location; for example, 'Perth', 'New South Wales', or 'Australia'.

If the program operates in fewer locations - or a single location - be more specific; for example, use a street address or suburb.

To add a program location, click on the blue 'Add Location' button and start typing the location in the text field. This will give you a list of suggestions from which to choose. If you want to add another location, click the blue 'Add Location' button again.

Note: If your charity's program operates outside Australia, check the 'This program is run outside Australia' box and select all the countries in which your charity runs the program.

Program weblink

Type in a website address for your charity's program here. If the program does not have a dedicated website, use your charity's general website or online presence.

Once you have entered this information, click on the 'Save' button on the bottom right-hand side of the page.

You will see the program details added to the table in the Programs section of the Annual Information Statement. If you want to change the details of a program, click 'edit' on the left-hand side of the program.

To continue to the next section of the 2020 Annual Information Statement, click on the 'Next' button.

Human resources

This section of the 2020 Annual Information Statement focuses on your charity's staff and volunteer numbers.

Note: If your charity’s employee numbers have changed significantly during the reporting period – for example, due to significant redundancies – please explain these changed circumstances as part of the summary of your charity's work in Charity Programs section.

9. Paid employee numbers

This question is mandatory, and asks how many full-time, part-time and casual employees your charity had during the last pay period of the 2020 reporting period.The ACNC classifies:

• full-time staff as those that work 35 hours or more per week
• part-time staff as those who work 1-34 hours a week
• casual staff as those who work any number of hours, but who do not get paid personal or holiday leave.

This information might be contained in your charity's annual report, organisational chart, financials or PAYG forms.

10. Your charity's Full-Time Equivalent (FTE) staff figure

Your charity's full-time equivalent (FTE) staff figure refers to the number of full-time employees your charity would have if it combined the hours of full-time, part-time and casual employees.

Again, this figure is usually available in your charity’s PAYG forms. If so, you can enter the figure as a response to this question.

EXAMPLE: At XYZ Charity, full-time, part-time and casual employees work a total of 245 hours in a week. A employee is considered full-time if they work 35 hours in the week.

To calculate the charity's FTE figure, divide the total number of employees hours that employees worked in a week (245) by the number of hours worked by a full-time employee in the same period (35)

Thus: 245/35 = FTE of 7.

You can manually work out your charity's FTE staff figure by adding up the total of all employee paid hours (including paid leave) for the relevant period, and then dividing this figure by the number of hours normally worked by a full time employee.

The 2020 Annual Information Statement also contains provision to automatically calculate your FTE figure.

Click on the 'Yes' button when asked through the AIS if you need help calculating the FTE staff figure, and then enter:

• the total hours worked by all paid employees (full-time, part-time and casual) during the last pay period of the 2019 reporting period.
• the regular number of hours worked by a full-time employee of your charity in that same pay period (for example, 35).

The total FTE figure will display once both values are entered.

11. Unpaid volunteers

It is mandatory to answer this question.

The volunteer may have only volunteered for one hour, or may have been a full-time volunteer for the whole reporting period. Volunteers may have undertaken a variety of roles, including as unpaid board or committee members.

If you are unsure of the exact number of volunteers who helped your charity during the 2020 reporting period, use your best estimate.

When you have completed this section of the 2020 Annual Information Statement, click on the 'Save' button on the bottom right hand side of the page. Then click on 'Next' to continue to the next section.

Some questions in this section of the 2020 Annual Information Statement will vary depending on the size of your charity. Note carefully in this guide which questions are relevant for your charity.

Jobkeeper

Note: Jobkeeper payments are included in determining your charity's size based on its revenue. They should be recorded as revenue from government in the financial information within your charity's Annual Information Statement. Record jobkeeper payments in your charity's financial information in the way you would record any financial assistance from government. For more about jobkeeper payments, including eligibility, contact the ATO.

12. Cash or accrual accounting (small charities)

Small charities may use cash accounting when preparing financial reports if they are:

• an organisation with annual revenue below $250,000; and
• not required to use accrual accounting under their governing document or by any government department or agency, or funding body.

The ACNC website has more information on cash and accrual accounting.

12. Type of financial report prepared (medium/large charities)

To answer this question, medium and large charities need to choose which type of financial report they have prepared from the four options listed:

• Special purpose financial statements
• General purpose financial statements – reduced disclosure regime
• General purpose financial statements
• General purpose financial statements - simplified disclosure

To decide which type of financial statement your charity needs to prepare under the Australian Accounting Standards, you must work out whether it is a ‘reporting entity’.

Generally speaking, your charity is most likely a reporting entity if:

• people use and rely on your charity's financial statements to help them make decisions about how to allocate resources, and
• people cannot have their information needs satisfied if your charity prepared Special Purpose Financial Statements

Ultimately, whether your charity is a reporting entity or not will depend on a number of factors. Again, refer to our annaul financial reporting guidance, and your reviewer or auditor may also help in deciding whether your charity is a reporting entity.

If your charity is a reporting entity, it must submit general purpose financial statements that comply with all applicable Australian Accounting Standards.

The standards are issued by the Australian Accounting Standards Board (AASB) and provide ways of accounting for and presenting the financial information of your charity.

Have you provided a consolidated financial report for multiple entities? (medium/large charities)

This question is mandatory for medium and large charities. It asks if your charity has provided a consolidated financial report for multiple entities (that is, a financial report for more than one ABN).

Answer this question by selecting 'yes' or 'no'.

Does the audit or review report, provided with the annual financial statements, include a modified opinion or conclusion? (medium/large charities)

This question is mandatory for medium and large charities. Answer this question by selecting 'yes' or 'no'.

If you answer 'yes', you will be asked about the type of modified opinion or conclusion. You can choose from one of the three options listed in the drop-down box:

• A qualified opinion/conclusion – when the auditor concludes that misstatements in the financial report are material, but not pervasive to the financial report; or the auditor is unable to obtain sufficient audit evidence on which to base the opinion, but concludes that the possible effects of undetected misstatements in the financial report could be material but not pervasive.
• An adverse opinion/conclusion – when the auditor concludes that misstatements are both material and pervasive to the financial report.
• A disclaimer of opinion – when the auditor is unable to obtain sufficient evidence on which to base an opinion, and the auditor concludes that the possible effects on the financial report of undetected misstatements could be material and pervasive.

Related party transactions (medium/large charities)

Read our guide on conflicts of interest and our factsheet on related party transactions for more information.

These questions are mandatory for medium and large charities.

Questions 12d and e ask medium and large charities if they have completed any related party transactions, and if they have any policies which cover these transactions and/or conflicts of interest.

A related party transaction (as defined in the Australian Accounting Standard AASB 124: Related Party Disclosures) is a transfer of resources, services or obligations between a charity and a related party regardless of whether a price is charged.

Answer both questions by selecting 'yes' or 'no'.

13. Your charity's 2020 reporting period

This question is mandatory.

The Annual Information Statement will display your charity's financial reporting period dates (as per ACNC records), and will ask if your charity is reporting for a period other than 12 months. Answer by selecting 'yes' or 'no'.

If you answer 'yes', you will be asked to enter the start and end dates for your charity's reporting period.

14 and 15. Financial Report

If you provide the ACNC with a copy of the financial report your charity gave to a state and territory regulator under relevant incorporated associations, cooperatives or charitable fundraising legislation, the Commissioner will treat this financial report as meeting the ACNC's requirements.

However, for this discretion to be exercised, you must answer question 14 (and, if applicable, 14a and 14b).

Question 14 asks if the financial report has been submitted to a state or territory regulator.

If you answer 'yes' to this question, you will be asked where you submitted your charity's financial report and the reason why your charity had to submit the report.

Both questions can be answered by clicking on the arrow next to the response box and selecting an option from the drop-down list which appears.

When uploading a copy of your charity's financial report (Question 15), read the guidance text in the 2020 Annual Information Statement carefully to ensure your report complies with the requirements listed.

If the information is presented across multiple documents, please combine them into a single document and upload that document by clicking on the blue 'Add Documents' button.

Remember to check the confirmation box at the bottom of the page to confirm that the uploaded financial report contains all of the information required.

Once you have entered this information, click on the 'Save' button on the bottom right hand side of the page. Then click on 'Next' to continue onto the next page.

Note: The information in this section of the guide is tailored for small charities. Small charities have an annual revenue of less than $250,000. If your charity has annual revenue of $250,000 or more, refer to the section in this guide covering income and finances for medium and large charities.

General tips to complete the income statement and balance sheet for small charities

• Check you are using financial statements from the 2020 reporting period.
• Ensure you provide amounts for all of the items that make up the total.
• Enter amounts in full Australian dollars (no cents). Round up or down to the nearest dollar where required.
• Do not enter any dollar signs, commas, or decimal places.
• Note mandatory fields and ensure you don't leave them blank. Enter a zero (‘0’) if there is no dollar figure for that field.

Help and guidance on each question in this section is outlined below. Help is also contained in the 2020 Annual Information Statement itself - clicking on 'More Information' under each question will reveal support text and examples to help you respond.

Clicking on 'More Information' again will close the help text.

The National Standard Chart of Accounts (NSCOA) is a free tool and data dictionary for charities and not-for-profits which can also help guide your charity through this section of the Annual Information Statement. For more information, see our factsheet on NSCOA.

Example income statement and balance sheet for small charities

xx. Income statement summary

Revenue/receipts

a. Revenue from government (including grants)

Revenue from government includes:

• general purpose government grants or funding
• revenue received under a contract with government to provide specified services
• government procurement
• government rebates, supplements, subsidies or funded programs.

Include all types of funding and financial assistance provided by Commonwealth, state, territory or local governments in the 2020 reporting period, even where there was no condition attached to the grant.

Do not include grants from non-government organisations or companies (these should be included in ‘revenue from providing goods or services’ or ‘donations and bequests’, depending on the type of grant).

b. Donations and bequests

A donation is when a charity receives voluntary support (in cash or gifts in kind) and there is no material benefit to the donor. Donations and bequests include donations from:

• public collections
• fundraising
• philanthropic trusts and corporations
• non-government grants that do not include the provision of goods or services
• members (but not membership fees)
• supporters
• employees

As well as:

• bequests and memorials
• tax deductible donations and gifts from the public
• tax deductible donations from members, supporters and employees
• non-tax deductible gifts and bequests.

Do not include fundraising income where there is a sale of an item – for example, raffle tickets, tickets to a fundraising event, sale of merchandise.

c. Revenue from providing goods or services

Revenue from providing goods and services includes:

• sale of items
• commercial activities
• fees and charges for services provided
• certain types of grants from non-government bodies like philanthropic trusts and corporations
• rental income (if earned as part of your charity’s ordinary activities)
• running lotteries and gaming machines
• receiving royalties
• membership fees
• corporate sponsorship or partnership revenue
• subscription fees.

Do not include any revenue from government – this should be included under ‘revenue from government’. Include revenue from providing goods or services as part of your charity’s ordinary activities.

d. Revenue from investments

Include interest, dividends, and distributions from investments such as shares and units in managed funds. Do not include rental income or the increase in fair value of investments.

e. Other revenue/receipts

Examples of other revenue/receipts may include:

• non-government grants that do not include the provision of goods and services
• recoupments
• other revenue not already captured in the above categories.

f. Total revenue/receipts (a+b+c+d+e)

This total is calculated automatically from your charity’s revenue from government, donations and bequests, revenue from providing goods or services, revenue from investment, and other revenue or receipts.

Revenue is what your charity earns in a year as a result of carrying out its ordinary activities. For more information, see our factsheet on charity revenue and size.

Ensure your charity’s total revenue matches the size of your charity.

g. Other income (for example, gains)

Other income comes from transactions that are not part of your charity’s ordinary operations but affect your charity’s profit and loss. This may include:

• gains (only when they form part of the surplus/deficit for the year) such as sale of an asset of your charity. This might include the sale of a motor vehicle, equipment, real estate, investments, assets that are not part of your charity’s inventory (stock or sale of goods)
• forgiveness of a liability or debt
• gains on foreign currency transactions
• rental income (if not earned as part of your charity’s ordinary activities).

h. Total income/receipts (f+g)

This total is calculated automatically from your charity's total revenue/receipts and other income.

Expenses/payments

i. Employee expenses/payments

Employee expenses/payments include salaries and wages paid (and payable if using accrual accounting) to staff employed by your charity. This includes permanent, casual and temporary staff. It also includes leave expenses and superannuation.

k. Grants and donations made for use in Australia

Some charities make grants to other charities, individuals or beneficiaries, while some grant scholarships. If your charity made grants and donations for use in Australia, enter the amount here.

l. Grants and donations made for use outside Australia

Grants and donations made by your charity for use outside Australia may include:

• sponsorship programs or projects that your charity manages
• money, goods or services your charity has donated to sister organisations or main governing body overseas
• indirectly sending money overseas, via another Australian organisation or charity.

If your charity has made a grant or donation for use outside Australia, list the country where the grant or donation was made in question 8 under the 'Program Location' section.

m. Other expenses/payments

Other expenses/payments are those not already listed. These may include:

• administration costs
• agency contractor staff
• amortisation expense (loss due to the depreciation of a non-tangible asset – for example: intellectual property such as patents, trademarks or copyrights)
• auspicing/partnership fees
• bad debts
• bank charges
• board/governance expenses, including governance activities such as travel and accommodation for meetings
• cleaning
• consultancy fees
• cost of goods sold
• costs directly associated with grant funds
• credit card fees
• depreciation
• entertainment costs
• equipment hire/lease
• printing and stationery
• rental expenses
• repairs and maintenance

n. Total expenses/payments (i+k+l+m)

This amount is calculated automatically from your answers to i, k, l and m.

o. Net surplus/(deficit) (h-n)

This amount is calculated automatically by subtracting your charity's total expenses/payments (n) from its total income/receipts (h).

Balance Sheet

Assets

v. Total assets

Assets provide future benefits to a charity and include anything of commercial value that is controlled by your charity at the end of the reporting period. Some categories may only be relevant for charities using accrual accounting.

Liabilities

aa. Total liabilities

Liabilities are the future sacrifices of economic benefits to the charity - generally, what it owes. It includes anything of indentifiable value that is owed by your charity at the end of the financial year.

ab. Net assets/liabilities (v-aa)

This amount is calculated automatically by subtracting your charity’s liabilities (aa) from its net assets (v).

Once you have entered all this information, click on the 'Save' button on the bottom right hand side of the page. Then click on 'Next' to continue your 2020 Annual Information Statement.

Note: The information in this section of the guide is tailored for medium and large charities. Medium charities have annual revenue of between $250,000 and $999,999, and large charities have annual revenue of $1 million or more. If your charity has annual revenue of less than $250,000, refer to the section in this guide covering income and finances for small charities.

Help and guidance on each question in this section is outlined below. Help is also contained in the 2020 Annual Information Statement itself - clicking on 'More Information' under each question will reveal support text and examples to help you respond.

Clicking on 'More Information' again will close the help text.

The National Standard Chart of Accounts (NSCOA) is a free tool and data dictionary for charities and not-for-profits which can also help guide your charity through this section of the AIS. For more information, refer to our factsheet on NSCOA.

Example comprehensive income statement and balance sheet for medium and large charities

16. Income statement summary

Gross income

a. Revenue from government (including grants)

Revenue from government includes:

• general purpose government grants or funding
• revenue received under a contract with government to provide specified services
• government procurement
• government rebates, supplements, subsidies or funded programs

Include all types of funding and financial assistance provided by Commonwealth, state, territory or local governments in the 2020 reporting period, even where there was no condition attached to the grant.

Do not include grants from non-government organisations or companies (these should be included in ‘revenue from providing goods or services’ or ‘donations and bequests’, depending on the type of grant).

b. Donations and bequests

A donation is when a charity receives voluntary support (in cash or gifts in kind) and there is no material benefit to the donor. Donations and bequests include donations from:

• public collections
• fundraising
• philanthropic trusts and corporations
• non-government grants that do not include the provision of goods or services
• members (but not membership fees)
• supporters
• employees

As well as:

• bequests and memorials
• tax deductible donations and gifts from the public
• tax deductible donations from members, supporters and employees
• non-tax deductible gifts and bequests.

Do not include fundraising income where there is a sale of an item – for example, raffle tickets, tickets to a fundraising event, sale of merchandise.

c. Revenue from providing goods or services

Revenue from providing goods and services includes:

• sale of items
• commercial activities
• fees and charges for services provided
• certain types of grants from non-government bodies like philanthropic trusts and corporations
• rental income (if earned as part of your charity’s ordinary activities)
• running lotteries and gaming machines
• receiving royalties
• membership fees
• corporate sponsorship or partnership revenue
• subscription fees.

Do not include any revenue from government – this should be included under ‘revenue from government’. Include revenue from providing goods or services as part of your charity’s ordinary activities.

d. Revenue from investments

Include revenue interest, dividends and distributions from investments and investment portfolios, and dividends and/or distributions from units held in managed funds which may contain real estate. Do not include rental income or the increase in fair value of investments.

e. Other revenue

Other revenue may include:

• levies where there is no obligation to supply goods or services
• recoupments – for example, electricity for sublet arrangements, insurance recoupments for workers compensation, salaries for jury duty and other cost recoveries such as airfares and accommodation for conferences
• other revenue not already captured in the above categories.

f. Total revenue (a+b+c+d+e)

This total is calculated automatically from your charity’s revenue from government, donations and bequests, revenue from providing goods or services, revenue from investment, and other revenue. Revenue is what your charity earns in a year as a result of carrying out its ordinary activities.

Ensure your charity’s total revenue matches the size of your charity. For more information, see our factsheet on charity revenue and size.

g. Other income (for example, gains)

Other income comes from transactions that are not part of your charity’s ordinary operations but affect your charity’s profit and loss. This may include:

• gains (only when that form part of the surplus/deficit for the year) such as sale of an asset of your charity. This might include the sale of a motor vehicle, equipment, real estate, investments, assets that are not part of your charity’s inventory (stock or sale of goods)
• forgiveness of a liability or debt gains on foreign currency transactions.
• rental income (if not earned as part of your charity’s ordinary activities)

h. Total gross income (f+g)

This total is calculated automatically from your charity's total revenue/receipts and other income.

Expenses

i. Employee expenses

Employee expenses/payments include salaries and wages paid (and payable if using accrual accounting) to staff employed by your charity. This includes permanent, casual and temporary staff. It also includes leave expenses and superannuation.

j. Interest expenses (large charities)

Interest expenses include interest paid by your charity on any money it has borrowed (for example interest on its bank overdraft or mortgage) as well as any interest accrued during the reporting period that has not yet been paid.

k. Grants and donations made for use in Australia

Some charities make grants to other charities, individuals or beneficiaries, while some grant scholarships. If your charity made grants and donations for use in Australia, enter the amount here.

l. Grants and donations made for use outside Australia

Grants and donations made by your charity for use outside Australia may include:

• sponsorship programs or projects that your charity manages
• money, goods or services your charity has donated to sister organisations or main governing body overseas
• indirectly sending money overseas, via another Australian organisation or charity.

If your charity has made a grant or donation for use outside Australia, list the country where the grant or donation was made in question 8 under the 'Program Location' section.

m. All other expenses

Other expenses/payments are those not already listed. These may include:

• administration costs
• agency contractor staff
• amortisation expense (loss due to the depreciation of a non-tangible asset – for example: intellectual property such as patents, trademarks or copyrights)
• auspicing/partnership fees
• bad debts
• bank charges
• board/governance expenses, including governance activities such as travel and accommodation for meetings
• cleaning
• consultancy fees
• cost of goods sold
• costs directly associated with grant funds
• credit card fees
• depreciation
• entertainment costs
• equipment hire/lease
• printing and stationery
• rental expenses
• repairs and maintenance.

n. Total expenses (i+k+l+m)

This amount is calculated automatically from your answers to i, k, l and m.

o. Net surplus/(deficit) (h-n)

This amount is calculated automatically by subtracting your charity's total expenses/payments (n) from its total income/receipts (h).

p. Other comprehensive income (if applicable)

Other comprehensive income is identified below the surplus/deficit line in a total comprehensive income statement. An example may be a revaluation of land or buildings owned by your charity (but not sold).

q. Total comprehensive income (o+p)

This amount is calculated automatically by adding your charity's net surplus/deficit (o) and other comprehensive income (p).

Balance sheet

Assets

r. Total current assets

Assets are generally ‘current assets’ if they are expected to be realised, sold or consumed within 12 months from the end of the reporting period. They may include:

• cash in the bank (restricted and unrestricted)
• petty cash
• cash on hand
• short-term investment
• prepayments
• accrued income
• other financial assets
• accounts receivable, less provision for doubtful debts
• rental debtors accounts receivable, less provision for doubtful rental debtors
• other debtors, less provision for doubtful debts
• inventory on hand – such as stock held by your charity or as food or clothing held for distribution.

s. Non-current loans receivable (large charities only)

Non-current loans receivable include loans receivable by your charity from other organisations in the period beyond 12 months from the end of the reporting period.

t. Other non-current assets (large charities only)

Other non-current assets usually relate to fixed assets such as land and buildings, but can also include other items expected to be realised, sold or consumed more than 12 months from the end of the reporting period. They may include, but are not limited to:

• long-term investments and other financial assets (not trading stock)
• land
• accounts receivable not realised within 12 months from the end of the reporting period, less provision for doubtful debts
• rental accounts receivable not realised within 12 months from the end of the reporting period, less provision for doubtful rental debtors
• buildings, less accumulated depreciation of buildings
• plant and equipment, less accumulated depreciation of plant and equipment
• rental property furniture and fittings, less their accumulated depreciation
• motor vehicles, less their accumulated depreciation.

u. Total non-current assets (s+t)

Medium-sized charities should enter the total amount of non-current assets at this point. For large charities, this figure will be calculated automatically (s+t).

v. Total assets (r+u)

This amount is calculated automatically.

Assets provide future benefits to a charity and include anything of commercial value that is controlled by your charity at the end of the reporting period. Some categories may only be relevant for charities using accrual accounting.

Liabilities

w. Total current liabilities

Current liabilities may include, but are not limited to:

• accounts payable
• accrued expenses
• loans payable
• other payables
• GST payable
• employee entitlements (benefits/provisions)
• ABN withholding tax payable
• PAYG withholding payable
• superannuation payable
• salary sacrifice
• hire purchase liability
• lease liability
• revenue received in advance
• grants received in advance
• grants payable to government departments.

x. Non-current loans payable (large charities)

Non-current loans payable should include loans payable by your charity to other entities in the period beyond 12 months from the end of the reporting period.

y. Other non-current liabilities (large charities)

Other non-current liabilities relate to balances that are expected to be settled beyond 12 months from the end of the reporting period. These include:

• hire purchase liability
• lease liability
• employee entitlements (benefits/provisions)
• loans payable not likely to be repaid in the next 12 months.

If a liability that would normally be included as non-current is likely to be repaid within 12 months from the end of the reporting period, it may be more appropriate to list it as current.

z. Total non-current liabilities

Medium-sized charities should enter the total amount of non-current liabilities at this point. For large charities, this figure will be calculated automatically (x+y).

aa. Total liabilities (w+z)

Medium-sized charities should enter the amount of total liabilities at this point. For large charities, this figure will be auto calculated (w+z).

Liabilities are the future sacrifices of economic benefits to the charity – generally, what it owes. It includes anything of identifiable value that is owed by your charity at the end of the reporting period.

ab. Net assets/liabilities (v-aa)

This amount is calculated automatically by subtracting your charity’s liabilities (aa) from its net assets (v).

Once you have entered all this information, click on the 'Save' button on the bottom right hand side of the page. Then click on 'Next' to continue your 2020 Annual Information Statement.

A Responsible Person is someone with responsibility for governing your organisation (for example, a board member, a committee member or a trustee). More information on Responsible People.

When completing your charity's 2020 Annual Information Statement, ensure the names and information displayed are accurate. You may need to add, remove or change the position of one or more Responsible People involved with your charity.

It is important to note that only the name of each Responsible Person and the position the person holds in your charity will appear on the ACNC Charity Register.

If you wish to have a Responsible Person's name and position withheld from the Charity Register, apply to do so before you submit your charity's Annual Information Statement. For more information, see our factsheet on withholding details from the Charity Register.

17. Review and edit the current Responsible People

In the first table you can check the list of your charity's current Responsible People, as well as edit details as required.

To update the position of a Responsible Person, click 'edit' in the table then change the position. You will also need to provide a start date for the new position.

To remove a Responsible Person, click 'edit' and then simply add an 'end date' to the record.

Note that any changes you make at this point will be saved, but will not display until you submit your charity’s 2020 Annual Information Statement.

Add a new Responsible Person

The next table is where you add new Responsible People.

To do so, click on the 'Add Responsible Person' button in the table. From there, you can provide the details of the Responsible Person you wish to add.

Note that any changes you make at this point will be saved, but will not display until you submit your charity’s 2020 Annual Information Statement.

Before continuing onto the next section, you must confirm that the details for all your charity's Responsible People are correct. You can do this by ticking the box at the bottom of the page.

From there you can click on the 'Save' button on the bottom right hand side of the page. Then click on 'Next' to continue your 2020 Annual Information Statement.

Note: This section of the guide is only for ancillary funds, and is designed to help them complete the ancillary fund section of their 2020 Annual Inforamtion Statement. If your charity is not an ancillary fund, this section of the Annual Information Statement will not appear.

Completing this section of the Annual Information Statement replaces the requirement to lodge a separate Australian Taxation Office (ATO) Ancillary Fund Return for 2020. The information is not for publication and will be forwarded to the ATO only.

Note: Most of the information in this section has been provided by the ATO. Further information is available at the ATO’s website. The ATO will refer to ‘your charity’ as ‘your fund.’ These terms are the same.

AF1. Constitutional Corporation

Each trustee of an ancillary fund should be a constitutional corporation; however, there are certain exceptions that allow individuals to be trustees of ancillary funds established prior to 1 October 2009 for private ancillary funds, and 1 January 2012 for public ancillary funds.

A constitutional corporation is either:

• a corporation to which paragraph 51(xx) of the Australian Constitution applies
• a body corporate that is incorporated in a territory.

A constitutional corporation would usually be registered with the Australian Securities & Investments Commission and have an Australian Company Number.

Less frequently, it may be incorporated under a territory's associations' incorporation legislation and have an association or incorporation number. If the trustee is a constitutional corporation, insert:

• the name of the constitutional corporation
• the Australian Company Number, association number or incorporation number
• the phone number (including area code) of the constitutional corporation.

AF2. Additional financial information

Your fund will need to provide details about all donations received in the 2020 financial year.

We have pre-filled the total amount of donations based on the amount provided at ‘Donations and Bequests’ question in the Income and Expenses sub-section of your Annual Information Statement. If this amount is incorrect, you will need to go back and change the figure entered at ‘Donations and Bequests.’

(i) Cash received

Enter the amount of total cash donations received.

(ii) Value of shares in publicly listed entities received

Enter the total value of shares in publicly listed entities received.

(iii) Value of shares in unlisted entities received

Enter the total value of shares in unlisted entities received.

(iv) Combined value of collectibles, land, buildings and other property received

Collectables include:

• paintings, sculptures, drawings, engravings or photographs, reproductions of these items or property of a similar description or use
• jewellery
• antiques
• coins or medallions
• rare folios, manuscripts or books
• postage stamps or first day covers.

Collectables also include:

• an interest in any of the items listed above
• a debt that arises from any of those items
• an option or right to acquire any of those items.

Enter the total value of collectibles, land, buildings and other property received.

Ensure the total value of donations matches the figure you entered for the ‘Donations and Bequests’ question in the Income and Expenses sub-section of your 2020 Annual Information Statement.

Market value of assets

The market value of the fund’s assets must be estimated in accordance with the ATO’s Ancillary Fund Guidelines and any other directions from the ATO.

Estimates must be finalised before the fund is required to lodge its Annual Information Statement. The table below summarises:

• the method that must be used to obtain estimates; and
• when estimates must be made.

For more information:

• refer to Private Ancillary Fund Guidelines,
• Public Ancillary Fund Guidelines, or
• contact the ATO on 1300 130 248.

We have prefilled the market value of assets based on the amount for the ‘Total Assets’ question in the Income and Expenses sub-section of your 2020 Annua Information Statement.

(v) Cash and term deposits

Enter the amount (in Australian currency) of all cash held and term deposits held (including accounts with any Australian financial institutions).

(vi) Listed shares

This category relates to shares, equities and similar financial contracts that are traded on Australian stock exchanges, excluding debt securities. Include investments in listed trusts here.

To answer this question, enter the market value of shares, equities and similar financial contracts that are held within Australia and traded on Australian stock exchanges.

(vii) Unlisted shares

This category refers to shares, equities and similar financial contracts that are not listed on Australian stock exchanges but are located in Australia. Include investments in unlisted trusts here. To answer this question, enter the market value of shares, equities and similar financial contracts that the fund held within Australia and are not listed on Australian stock exchanges.

(viii) Loans

Enter the amount that the fund has loaned that has not been repaid.

(ix) Land, buildings and any other assets

Enter the market value of land, buildings and any other assets.

(x) Total market value of assets

This value is auto-calculated based on (v) to (ix).

AF3. Distributions

An ancillary fund should only make distributions to Deductible Gift Recipients (DGRs) that are covered by item 1 of the table section 30-15 of the ITAA 1997. Item 1 DGRs are DGRs that are not Ancillary Funds. The Australian Business Register indicates whether an entity is an Item 1 DGR.

A distribution includes the provision of money, property or benefits, and is sometimes referred to by funds as a grant.

To complete this question, download and complete the 2020 Ancillary Fund Distributions spreadsheet. This spreadsheet details the distributions your fund made.

Where multiple distributions were made to the same recipient, combine all distributions made to that recipient and enter the total.

List the full names of the entities to which distributions were made, including their ABNs and the breakdown of distributions into the amount of money or the value of property. You can check that you have the correct name and ABN using the Australian Business Register.

a. Name of recipient

Enter the legal name of the recipient.

b. ABN of recipient

Enter the ABN of the recipient.

c. Money distributed

Enter the amount of money distributed to the recipient. Do not include expenses or fees incurred by your organisation.

d. Market value of property distributed

Enter the market value of property distributed to the recipient.

e. Total value of distributions made

This amount is calculated based on all amounts in c and d.

AF4. Information relating to entitlement to endorsement

a. Has the fund’s auditor or reviewer confirmed compliance with the Ancillary Fund Guidelines relating to the 2020 reporting period?

To answer this question, select yes or no.

Each financial year the trustee must arrange for an auditor or reviewer to audit compliance with the Ancillary Guidelines by the fund and the trustee. The audit or review must be finalised before the date that the AIS is due.

An ancillary fund with revenue and assets of less than $1 million in a particular financial year may have its compliance with the Ancillary Fund Guidelines reviewed rather than audited, unless:

• the Commissioner advises otherwise
• your trust deed requires an audit.

A reviewer must meet the requirements provided in:

• Private Ancillary Fund Guideline 28.1A.1 or
• Public Ancillary Fund Guideline 28.2.1.

An auditor must meet the requirements provided in:

• Private Ancillary Fund Guideline 28.1 or
• Public Ancillary Fund Guideline 28.1.

For more information, refer to:

• Private Ancillary Fund Guideline 28, 29 and 48 and
• Public Ancillary Fund Guideline 28, 29 and 47.

b. Does the fund maintain a current written investment strategy?

To answer this question, select 'yes' or 'no'.

The trustee of your fund must prepare and maintain a current investment strategy for the fund that sets out the investment objectives of the fund and details the investment methods the trustee will adopt to achieve those objectives.

The investment strategy (and a record of the associated decision-making processes) must be available in a written form so that:

• the trustee;
• an auditor;
• a reviewer; or
• the Commissioner of Taxation

can determine whether the fund has complied with the Ancillary Fund Guidelines.

For more information:

• refer to Private Ancillary Fund Guideline 30, 31 and 32, and
• Public Ancillary Fund Guideline 30, 31 and 32.

c. Has the fund entered into a financial dealing with a person or entity associated with the founder or trustees of the fund?

To answer this question, select 'yes' or 'no'.

Dealings (except by way of gift), with a founder donor, trustee, director, officer, agent, member or employee of the trustee, or an associate of these entities must be at arm's length or on terms more favourable to the fund than would otherwise be expected under an arm's length transaction.

For more information:

• refer to Private Ancillary Fund Guideline 36, and
• Public Ancillary Fund Guideline 36.

d. Did the fund wind up or cease to be a Public or Private Ancillary Fund during the 2020 reporting period?

To answer this question, select 'yes' or 'no'.

If your fund was wound up or ceased to be a Public or a Private Ancillary Fund during the financial year, you need to answer yes.

If you have not provided the ACNC with your fund’s audited or reviewed financial reports, the ATO will contact you to request this.

e. Have the fund's financial statements been audited or reviewed?

This question only appears for small charities. To answer this question, select 'yes' or 'no'.

Each financial year the trustee must arrange for an auditor or reviewer to audit compliance with the Ancillary Guidelines by the fund and the trustee. The audit or review must be finalised before the date that the Annual Information Statement is due.

An ancillary fund with revenue and assets of less than $1 million in a particular financial year may have its compliance with the Ancillary Fund Guidelines reviewed rather than audited, unless:

• the Commissioner advises otherwise
• your trust deed requires an audit.

A reviewer must meet the requirements provided in:

• Private Ancillary Fund Guideline 28.1A.1 or
• Public Ancillary Fund Guideline 28.2.1.

An auditor must meet the requirements provided in:

• Private Ancillary Fund Guideline 28.1 or
• Public Ancillary Fund Guideline 28.1.

For more information, refer to:

• Private Ancillary Fund Guideline 28, 29 and 48 and
• Public Ancillary Fund Guideline 28, 29 and 47.

Review your Annual Information Statement

If you would like to review your charity's Annual Information Statement before submitting it, click on the large blue 'Review your charity's Annual Information Statement' button on this page.

Note: When you submit your charity's Annual Information Statement, you will be able to download a copy of the full submitted version to retain for your charity's records.

Declaration

The declaration section spells out how the ACNC will use information we gather through the 2020 Annual Information Statement, as well as details of where information submitted through charities' Annual Information Statements will be published on the ACNC website.

The ACNC’s privacy policy is available on our website. The policy contains important information about how you can access and request correction of information we hold about you, how you may complain about a breach of the Australian Privacy Principles and how the ACNC will deal with any privacy complaint.

If you have any questions, our contact details are advice@acnc.gov.au, 13 22 62 or GPO Box 5108 Melbourne Victoria 3001.

Declaration details

When completing the form declaration, ensure you fill in all the mandatory information (marked by red asterisks) and verify any information that needs to be verified by clicking on the search icons.

Select the relevant declaration and submit

Select the declaration relevant to your position or role with your charity from the drop-down list.

Ensure you have answered all the relevant questions correctly and read the privacy statement before you complete the declaration and submit your charity's Annual Information Statement. An incomplete statement may delay processing and we may ask you to complete a new one.

When you are satisfied, click the 'Submit' button at the bottom right of the page to submit your 2020 Annual Information Statement.

Ensure you click on the 'submit' button - if you do not do so, we will not receive your 2020 Annual Information Statement.

After you click 'submit' to submit your AIS, a confirmation screen will appear and you will be able to download a full version of your charity's Annual Information Statement to retain. You will also receive an email to confirm the successful submission of your charity's Annual Information Statement.