Charities may want to provide gifts or honorariums to individuals – including current or outgoing Responsible Persons, members, staff or volunteers – as a gesture of gratitude and appreciation for their services.

A gift is something given to someone without obligation and may be in the form of money, goods or other property, while an honorarium is an honorary payment made to someone without obligation in recognition of their professional service.

The decision to provide gifts or honorariums comes with some important considerations - including legal considerations - and charities should approach it with care and diligence.

Gifts and honorariums should not provide any individual with a sizeable or significant personal benefit, and the ACNC generally expects that gifts or honorariums will be of a token nature.