Commissioner's Interpretation Statement: Public Benevolent Institutions
The purpose of this Commissioner’s Interpretation Statement is to provide guidance about how to determine whether an organisation is a Public Benevolent Institution (PBI).
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Charitable purpose
To be registered as a charity, your organisation must have a charitable purpose or purposes. This guidance provides information about charitable purpose and ways your organisation can demonstrate that its purpose is charitable.
External Conduct Standard 3: Anti-fraud and anti-corruption
External Conduct Standard 3 encompasses anti-fraud and anti-corruption measures for charities operating overseas.
ACNC Annual Report 2020-21
The ACNC Annual Report 2020-21 provides an overview of the Commission's work in the 2020-21 financial year.
ACNC submissions
The ACNC occasionally provides submissions on matters of relevance to charities, such as to parliamentary inquiries, discussion papers, and reviews.
Protecting your charity against fraud
Our October webinar, staged to coincide with Charity Fraud Awareness Week, looked at the different aspects of charity fraud examined the practical ways a charity can guard against fraud.
Reviewing charities’ financial information and annual financial reports - 2021
Registered charities in Australia have an ongoing obligation to report annually to the ACNC. To do this, charities complete and submit an Annual Information Statement and, in the case of medium and large charities, an annual financial report. This report analyses charities’ reporting during the 2021 reporting period.
ACNC Annual Report 2021-22
The ACNC Annual Report 2021-22 provides an overview of the Commission's work in the 2021-22 financial year.
Reviewing charities’ financial information and annual financial reports - 2018
Australia's registered charities must report annually to the ACNC. They can do this through completing and submitting an Annual Information Statement and, in the case of medium and large charities, an annual financial report. Here we examine charities’ reporting during the 2018 reporting period.
Wind up your charity
Winding up a charity is permanent, and means the charity no longer exists and must cease all operations. A charity can be subject to either voluntary or compulsory winding up. A charity may wind up voluntarily if it has achieved its purpose, or is unable to find people to govern the charity or carry out its work. There are also circumstances where a court may order that a charity wind up.