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An Address For Service is the primary address to which the ACNC will send a charity all correspondence.

Administration costs are generally understood to be costs that are not directly incurred by a charity in delivering its services.

Advocacy is support for a particular cause or policy.

An agent is a person authorised by a charity to act on its behalf.

Ancillary funds are funds that provide a link between people who want to donate and organisations that can receive tax deductible donations (deductible gift recipients, or DGRs). 

An annual financial report is a report that includes a charity’s financial statements.

An annual general meeting (AGM) is a meeting held once a year that all members of a charity are invited to attend.

Charities must report annually to the ACNC through the Annual Information Statement (AIS).

An annual report is a publication that often details a range of important information about a charity and its work over a 12-month period.

As part of the reporting obligations to the ACNC, some charities must submit financial reports that have either been reviewed or audited. 

An organisation must have an ABN to be registered as a charity with the ACNC.

The Australian Charities Report is an annual report published by the ACNC on the state of the charity sector, produced from the latest data from charities’ Annual Information Statements.

The Australian Securities and Investments Commission (ASIC) is the integrated corporate, markets, financial services and consumer credit regulator. 

The Australian Taxation Office (ATO) is the principal revenue collection agency of the Australian Government. 

An Authorised Person is someone who holds a position in a charity that gives them authority to declare and sign documents for the charity.

A Basic Religious Charity (BRC) is an ACNC category for a particular type of religious charity.

See Responsible People

Bulk lodgement is using a single form to submit information or other documents on behalf of multiple charities at once.

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 charitable purpose is a mission or an object. It is the reason a charity has been set up and what its activities work towards achieving.

The ACNC Charity Passport enables authorised government agencies to access ACNC charity data to help reduce red tape for charities.

The Charity Portal is where a charity's Responsible and Authorised People can log in to update their charity's details or fill out their charity's Annual Information Statement.

The ACNC Charity Register contains information about Australia's registered charities. It is free to search and is available to everyone.

A charity can be classified as small, medium or large, with a charity’s size based on its annual revenue for the reporting period. Small charities are those with annual revenue under $500,000, medium charities are those with annual revenue of $500,000 or more, but under $3 million, while large charities are those with annual revenue of $3 million or more.

A charity subtype is a category that reflects a charity’s purposes.

The ACNC Commissioner is a statutory office holder appointed to administer the ACNC Act. 

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

A Compliance Agreement is an action plan developed in consultation with a charity to address identified governance issues.

The ACNC has compliance powers to gather information, monitor whether charities are meeting their obligations, and respond to charities not meeting their obligations.

Members of the public can raise concerns about a registered charity with the ACNC. The ACNC takes all concerns seriously, and investigates where appropriate.

A conflict of interest is when a person's personal interests conflict with their responsibility to act in the best interests of the charity.

A constitution is a type of governing document.

A corporate partnership is where a charity forms a relationship with a business.

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

The Department of Education (DoE), formerly the Department of Education, Skills and Employment (DESE), is the Federal Government department that is responsible for education.

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 director identification number (director ID) is a unique identifier that company directors (including some charity directors) require. 

A disqualified person is a Responsible Person, such as a board or committee member, that may not be eligible to serve on the board of a charity.

There are three purposes that will disqualify an organisation from being a registered charity.

Many charities rely on donations to fund or support the work that they do. 

Double defaulters are charities that have failed to submit an Annual Information Statement for two or more years.

Charities have a duty to notify the ACNC of changes to their details.  

An enforceable undertaking is one of the compliance powers the ACNC has under the ACNC Act. 

This is the word used in the ACNC Act to describe any kind of 'legal person'.

The External Conduct Standards guide the governance of charities' work overseas (including sending funds).  

A federally regulated entity is a charity that is incorporated in specific ways. Generally there are two ways a charity will be a federally regulated entity.

All registered charities are required to report annually to the ACNC in the Annual Information Statement, which includes a section on charity finances. Medium and large sized charities must also submit an annual financial report.

An approved form is an official form or other document a charity uses to submit information to us.

Fraud occurs when someone acts in a dishonest way so that they receive a benefit or someone else experiences a loss.

Under freedom of information (FOI) laws, members of the public have a right, with limited exceptions, to access documents held by the ACNC.

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.

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. 

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.

Goods and services tax (GST) is a tax applied to the sale price of goods and services.

Governance refers to the processes, activities and relationships that make sure your charity is effectively and properly run.

The ACNC Governance Standards are a set of six core, minimum standards that deal with how a charity is run (including its processes, activities and relationships) – its governance.

A charity's governing document sets out its charitable purpose, that it operates on a not-for-profit basis and how its governing body makes decisions and consults members.

Government entities are not eligible to be registered as charities with the ACNC.

Group reporting occurs when charities have permission from the ACNC to report as part of a group.

A Health Promotion Charity (HPC) is a charity subtype for 'a charitable institution whose principal activity is to promote the prevention or the control of diseases in human beings'.

Income refers to funds that flow into a charity, and includes revenue, other income and other comprehensive income.

Incorporated associations have a legal structure set up under a state or territory law, that is usually not-for-profit.

Indigenous corporations are companies incorporated under the Corporations (Aboriginal and Torres Strait Islander) Act 2006 (Cth) and regulated by the Office of the Registrar of Indigenous Corporations (ORIC). 

Charities hold sensitive information about their beneficiaries, employees, volunteers and donors, so it’s important for charities to manage this data appropriately.

An injunction is one of our enforcement powers.

A charity is insolvent when it is unable to pay all of its debts when they are due. A charity’s Responsible People have a duty to not allow their charity to operate while insolvent. 

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

Key management personnel are, broadly, the senior decision makers in a charity (for example, Responsible People, chief executive officer, chief financial officer).

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 Australian Charities and Not-for-profits Commission administers a number of pieces of legislation.

A lodging entity is another registered charity that can sign and lodge a form on behalf of another charity.

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

Model rules are a type of governing document.

The National Disability Insurance Scheme (NDIS) funds costs associated with disability. It is implemented by the National Disability Insurance Agency (NDIA).

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 not-for-profit is an organisation that does not operate for the profit, personal gain or other benefit of particular people.

The Office of the Registrar of Indigenous Corporations (ORIC) administers the Corporations (Aboriginal and Torres Strait Islander) Act 2006.

Charities must meet many different legal requirements imposed by government agencies, at local, state and territory, and Commonwealth levels.

Charities operating overseas may send money or goods overseas to support projects, or may directly undertake work 'on the ground' in another country.

Parents & Citizens Associations (P&Cs), or Parents & Friends Associations (P&Fs), are organisations set up to support schools. Many P&Cs are registered charities. 

The ACNC can apply administrative penalties if a charity makes false or misleading statements or fails to lodge documents on time. We may remit all or part of any penalties that apply.

A privacy policy outlines the way that a charity collects, stores and uses people’s information and data.

See Ancillary fund

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 proprietary limited (Pty Ltd) company is a type of legal structure that is generally not suitable to charities.

See Ancillary fund

A charity’s purpose is for the public benefit if achieving it would be of benefit to the public generally or a sufficient section of the public.

A Public Benevolent Institution (PBI) is a charity subtype for charities that work to relieve poverty, sickness, suffering, distress, misfortune, disability or helplessness.

Charities registered with the ACNC are required to keep operational and financial records for seven years.

One of the ACNC's objects is to 'promote the reduction of unnecessary regulatory obligations on the Australian not-for-profit sector'.

The ACNC Registered Charity Tick aims to gives reassurance to the public that the charity is transparent and accountable and listed on the ACNC Charity Register.

Some organisations, like incorporated associations, can only operate in their 'home' state or territory. By becoming a registered Australian body, these organisations can operate in all states and territories within Australia.

The ACNC is responsible for registering organisations as charities.

Related party transactions are dealings between the charity and ‘related parties’.

Remuneration is a term used by charities to describe payment made to Responsible People (board or committee members) for their duties. 

Registered charities are required to report annually to the ACNC.

A reporting period is the period of time upon which a charity reports to the ACNC in the Annual Information Statement.

One of the ACNC's functions is to improve public understanding of the work of charities and the not-for-profit sector generally. To aid this, the ACNC conducts research on topics relevant to the sector.

A Responsible Person is someone who is responsible for governing a charity (such as a board or committee member, or a trustee).

Revenue arises in the course of the ordinary activities of a charity, and is a component of total income. Charity size is determined by annual revenue.

If you do not agree with a decision that the ACNC has made, you have the right to have the decision reviewed.

Revocation of charity status can be voluntary or involuntary.

Charities should put in place good standards of governance and accountability to manage and reduce the risk of terrorism financing, fraud and other forms of abuse.

The ACNC is governed by strict secrecy provisions. We cannot disclose ‘protected ACNC information’ to anyone other than the person, charity, or entity that the information is about, unless one of the limited exceptions in the ACNC Act applies.

Open and non-discriminatory self-help groups that otherwise meet the legal meaning of charity and our requirements for registration can register as charities with the ACNC.

Generally, social clubs or associations do not meet the legal meaning of charity as the purpose of social interaction is not generally recognised as a charitable purpose.

You can connect with the ACNC through a variety of social media, including Facebook, X, YouTube and LinkedIn

Generally, sporting clubs or associations do not meet the legal meaning of charity because their purposes are generally not recognised as charitable.

See Other regulators

See Red tape reduction

The standard ACNC reporting period is the financial year, 1 July to 30 June. Charities that use a different accounting period need to request to use this substituted accounting period.

See Charity subtype

A charity can make a surplus, providing it is used to further its charitable purposes.  

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

See Risk management

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

A trust deed is a type of governing document.

A trust is a legal structure that holds and uses funds, property or other assets for its beneficiaries.

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

Vulnerable people are defined as a people aged under 18 or other individuals who may be unable to take care of themselves or are unable to protect themselves against harm or exploitation. 

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

A charity which is wound up will cease to exist and will end all of its operations.

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.