If a charity fails to submit two or more Annual Information Statements, it risks becoming a 'double defaulter' charity and, as a result, having the ACNC revoke its charity registration.
This page provides guidance about reporting to the ACNC through group reporting (when a group of registered charities submit one Annual information Statement and financial report on behalf of the whole group) or bulk lodgement (when multiple registered charities submit more than one Annual Information Statement on a single form).
Many charities are becoming increasingly aware of the potential benefits and opportunities that come with holding meetings remotely. This guidance provides some tips and considerations for charities considering this option.
A charity's ongoing obligations to the ACNC are determined by its size. If your charity's size changes for one reporting period due to a bequest or other one-off event, but you think it is likely to return to its previous size in the next reporting period, you can apply to have its former size recognised for a single reporting period.
The ACNC has streamlined reporting arrangements in place with other government regulators. Transitional reporting relief helps charities subject to a streamlined reporting arrangement whose financial reports do not initially meet the ACNC requirements.
In addition to obligations to the ACNC, charities may also have obligations to other Commonwealth, state, or local government agencies due to benefits they receive, their legal structure, how they fundraise, or their specific sector.
If your organisation is registered under the CATSI Act as a corporation, as well as with the ACNC as a charity, ORIC continues to be your corporate regulator. ORIC and the ACNC are working together and your corporation can continue to operate and report to ORIC like it has always done.
This guidance covers the regulation of charities in the Northern Territory, and the obligations specific to charities in the Northern Territory.
This page describes relevant information about charity reporting requirements and responsibilities for each Australian state and territory.
This guidance covers the regulation of South Australian charities, and the obligations specific to charities in South Australia.