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A direction is one of our enforcement powers. If a charity fails to respond to our regulatory advice on an issue, we may send the charity a written direction that instructs them to do or not do something. 

A warning is an enforcement power in the Australian Charities and Not-for-profits Commission Act 2012 (Cth).

Transitional reporting arrangements allow the ACNC to accept reporting originally prepared for other government agencies.

Cash accounting records revenue when money is received and expenses when money is paid out. Accrual accounting records revenue when it is earned and expenses when they are incurred.

A constitution is a type of governing document.

Volunteers help charities in many ways - from preparing food, visiting elderly people, to being a board member.

Internal disputes within a charity are disagreements between individuals or groups about the charity's activities, decisions or policies.

A charity's legal structure affects many things, such as its legal identity, its governance structure, who is liable for its debts and its specific responsibilities.

The National Standard Chart of Accounts (NSCOA) is a free data entry tool and data dictionary for charities and other not-for-profit organisations.

A company limited by guarantee (CLG) is a type of legal structure that is common for a charity.