The legal structure you choose for your charity should meet your charity’s needs, and allow for future development. Charities have a range of structures, incorporated or unincorporated, and there may be more than one that works for your charity.
An unincorporated association is one type of organisational structure for a charity. Unlike an incorporated structure, an unincorporated association is not a separate legal entity from its members.
There are a number of benefits to registering as a charity with the ACNC.
‘Charity’ has a technical legal meaning. When we decide whether to register an organisation as a charity, we apply the law taking relevant legislation into account.
Generally, a not-for-profit is an organisation that does not operate for the profit, personal gain or other benefit of particular people (for example, its members, the people who run it or their friends or relatives).
To be registered as a charity, a not-for-profit must have charitable purposes that are ‘for the public benefit’. A charity’s purpose is for the public benefit if achieving it would be of benefit to the public generally, or to a 'sufficient section of the public'.
Looking to make a donation to charity? Some donations to charity can be claimed as tax deductions on your individual tax return each year. For a donation to be tax deductible, it must be made to an organisation endorsed as a Deductible Gift Recipient (DGR), and must be a genuine gift – you cannot receive any benefit from the donation.
This guidance provides information for members of the public who want to donate to or volunteer with a charity.
This guidance covers key steps people should consider before supporting a charity during an emergency or in the wake of a natural disaster – either in Australia or overseas.
Australians have long been extraordinarily generous when it comes to donating to worthy causes. But with so many worthy causes to choose from, how do donors know their money is going to the right place? This factsheet provides guidance on donating safely to legitimate charities.
