A-Z List of topics
A
See Political advocacy
Person authorised by the charity to sign the relevant form being submitted to the ACNC (such as a lawyer or an accountant). The charity needs to provide the information that goes into the form to the agent and declare that the information is correct
Ancillary funds are special funds that provide a link between people who want to give (‘donors’) and organisations that can receive tax deductible donations (‘deductible gift recipients’ – DGRs). Ancillary funds are set up for the purpose of providing money, property or benefits to DGRs. There...
An approved form is a form or other document required to have written approval from the Commissioner, which has a formal declaration to sign. An approved form can include more than one type of document in it. The form may have to be provided to us in a certain way, for example electronically.
See Other regulators
See Other regulators
B
The Board (for some charities this is the committee or company directors) is comprised of members who have the ultimate responsibility for running a charity, managing its finances, its operations and managing staff and volunteers. At Board meetings the board members discuss and make decisions...
Bulk lodgement is a process of submitting multiple forms or other documents at one time, for example, for corporate trustees administering more than one trust. See also ‘group reporting’.
C
All charities must have a charitable purpose and meet other requirements to register as a charity with the ACNC.
The Charity Portal is where a charity's responsible persons can log in to update their details or fill out their Annual Information Statement.
You can log in to the portal using the button in the top right corner of our website.
The ACNC Charity Register contains information about Australia's registered charities. It is free to search and is available to everyone.
Each listing on the Charity Register shows details about a charity and its purposes, the names of the people involved in running the charity, and...
When a charity is registered with the ACNC, we register it with at least one 'charity subtype', which reflects the charity's purpose. There are 14 categories or 'subtypes' of charity.
A corporate partnership is where a charity forms a relationship with a business. It usually involves a charity receiving funds, goods or services in exchange for something the corporate partner sees as beneficial.
D
See Other regulators
Many charities rely on donations to fund or support the work that they do.
E
An enforceable undertaking is one of the ACNC's powers under the ACNC Act. It occurs when we make arrangements with charities about what they need to do to meet their obligations - these arrangements can be enforced by a court. This power is used to address non-compliance, and can only be...
This is the word used in the ACNC Act to describe any kind of 'legal person'. It includes an individual, a body corporate or politic, an unincorporated association or other body of people, and a trust. It includes a person involved in a charity’s governing body (a ‘responsible entity’ or '...
F
This is a type of registered charity. Generally there are two ways charities will be federally regulated entities:
A charity is a ‘constitutional corporation’ or it is a trust whose trustees are all constitutional corporations. A constitutional corporation is: a foreign corporation, a ‘...Fraud occurs when someone acts in a dishonest way so that they receive a benefit or someone else experiences a loss. Over half the allegations of fraud received by the ACNC have related to the conduct and activities of senior and entrusted members of the charity, including the chief executive...
Fringe benefits tax (FBT) is a tax paid on benefits that an employer provides to their employees in addition to their salary, such as the use of a work car or phone. Charities can apply for FBT rebates and FBT exemptions, it depends on what kind of charity they are.
G
GST is a tax applied to the sale price of goods and services. Several GST concessions are available to charities.
Each charity has Governing Documents which set out its charitable purpose, that it operates on a not-for-profit basis and how the governing body of the charity (such as its committee of management, or board) makes decisions and consults any members.
These documents may have different names...
Group reporting occurs when charities have permission from the ACNC to report as part of a group, either through:1. joint reporting – when your charity as part of a group of registered charities submits one annual information statement and one financial report (if applicable)2. collective...
H
I
Incorporated associations have a legal structure set up under a state or territory law, that is usually not-for-profit. Generally these must have at minimum number of members, be managed by a committee of management that meets at least annually at an annual general meeting, have a set of rules...
L
Another registered charity (lodging entity) can sign and lodge a form on behalf of another charity. They must be able to legally change the governing rules of the other charity in relation to the subject matter of the form it is lodging.
M
N
O
See Other regulators
See 'Income'
P
Charities that need to reset their password for the Charity Portal can do so using the 'Forgot my password' link from the portal log in page.
The ACNC launched a new website and Charity Portal in October 2018. The first time that charities log in to the new portal they will need to reset...
Charities should, as a matter of good practice, have a policy that outlines the way they collect, store and use people’s information and data. Such a policy will determine the approach that a charity takes to managing information and data, guide the practices of its staff and volunteers, and...
See 'ancillary fund'
See 'ancillary fund'
Public benevolent institution is a category ('subtype') of charity that works to relieve poverty, sickness, suffering, distress, misfortune, disability or helplessness. For example, some hospitals and hospices, disability support services, aged care services and low rental or subsidised housing...
R
The ACNC Tick of Charity Registration (the Registered Charity Tick) aims to gives reassurance to the public that the charity is transparent and accountable and listed on the ACNC Charity Register.
We hope that the Registered Charity Tick will have a positive effect on public trust and...
If you do not agree with a decision that the ACNC has made, you have rights to have the decision looked at again.
S
See Other regulators
See 'charity subtype'
T
There are tax concessions available to charities from the Australian Taxation Office (ATO) and from relevant state and territory governments. Charities must be registered with the ACNC to apply for charity tax concessions from the ATO. They may not need to be registered with us to access state...
V
Volunteers help charities in many ways - from preparing food, visiting elderly people, to being a board member.
If you are interested in volunteering for a charity, you can search the ACNC Charity Register to find the contact details of a charity that you want to help. It's often a good...
