A not-for-profit is an organisation that does not operate for the profit, personal gain or other benefit of particular people.
An organisation cannot be a charity if it exists for private benefit. Charities must be for the public benefit, which means that they must benefit the general community.
A conflict of interest is when a person's personal interests conflict with their responsibility to act in the best interests of the charity.
There are limited circumstances when the ACNC may withhold a charity’s information from the ACNC Charity Register. Charities can apply to us to ask for information to be withheld in these circumstances.
Charities operating overseas may send money or goods overseas to support projects, or may directly undertake work 'on the ground' in another country.
Fraud occurs when someone acts in a dishonest way so that they receive a benefit or someone else experiences a loss.
Charities must report annually to the ACNC through the Annual Information Statement (AIS).
A reporting period is the period of time upon which a charity reports to the ACNC in the Annual Information Statement.
The External Conduct Standards guide the governance of charities' work overseas (including sending funds).
The ACNC is responsible for registering organisations as charities.