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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.

There are tax concessions available to charities from the Australian Taxation Office (ATO) and from relevant state and territory governments.

A deductible gift recipient (DGR) is an organisation that can receive donations that are tax deductible.

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.

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.

When two or more charities choose to join as one organisation or group, this is called merging or amalgamating.

Fundraising generally refers to activities such as soliciting public donations, holding public events with admission fees, holding fundraising events, raffles and other games, corporate partnerships, and crowdfunding. 

See Responsible People