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These charity governance tools aim to help charities self-assess compliance with their governance obligations.

Completing the tools also allows charities to reflect on their current governance practices, and identify issues that may prevent good governance.

How to complete the charity governance tools

  • Gather relevant documents (such as policies or procedures) before you start
  • Make notes of action items and topics for further discussion within the tool if any issues are identified
  • Click ‘Print or download my answers’ to save a copy of your completed responses for your charity’s records (please do not send a copy to the ACNC)
  • Take a copy of your responses to your next board or committee meeting for discussion
  • Create an action plan to document any next steps

You can complete the charity governance tools again later to ensure your charity continues to meet its obligations over time.

You can provide feedback on these charity governance tools by emailing websitefeedback@acnc.gov.au.

Record-keeping

Registered charities are required to maintain written financial and operational records. Records should be kept for seven years, in any format that is easy to find, including electronic forms.

You don't need to provide these records to the ACNC unless requested.

If operating overseas, you must also keep records of those activities.

Financial management

Financial management is the process of strategically planning, organising, directing, and controlling a charity's financial resources to pursue its charitable purpose. It involves making decisions about how to protect funds and assets and ensuring a charity is meeting reporting and record-keeping obligations.

A charity’s Responsible People have a duty to ensure the financial affairs of the charity are managed responsibly, and to not allow the charity to operate while insolvent.

Safeguarding

Safeguarding is protecting the welfare and human rights of people that are connected with your charity or its work – particularly people that may be at risk of abuse, neglect or exploitation.

Safeguarding is part of a charity’s primary duty of care.

While all people must be protected from harm, there are additional legislative and ethical considerations for protecting vulnerable people.

Conflicts of interest

A conflict of interest is when a person's personal interests conflict with their responsibility to act in the best interests of the charity.

A conflict of interest may be actual, potential or perceived, and may be financial or non-financial.

Charities need to take steps to manage conflicts of interest.

Related party transactions

A related party transaction is a transfer of resources, services, or obligations between related parties. It does not have to include financial payment.

Charities must report on their related party transactions through the Annual Information Statement.

Maintaining entitlement to charity registration

Our charity registration self-assessment tool can be used by charities that are already registered and want to check they are continuing to meet the eligibility criteria.

It can also be used by organisations considering charity registration.

The registration tool is longer than the other governance tools on this page, but can be saved and resumed later.