Winding up a charity

Before a charity is wound up there are several compliance activities that must occur with the Australian Charities and Not-for-Profits Commission (ACNC), including lodging the most recent Annual Information Statement. Once this is done, charities are required to submit the relevant form requesting that the Commissioner revoke registration. If the request is approved, it takes …
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Electoral spending

Changes to the Electoral Act 1918 (Cth) now require charities that spend money to influence voters in a federal election to register and report expenditure to the Australian Electoral Commission (AEC). Depending on the level of expenditure, a charity may be subject to disclosure requirements as: a political campaigner; or a third party. Political campaigner …
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Charity Listing with the ACNC

Throughout the year we assist clients with their corporate governance and regulatory compliance. The Australian Charities and Not-for-profits Commission (ACNC) has imposed new obligations on charities, in some cases in addition to existing reporting obligations. We often find that charities are not up to date with their ACNC lodgements. If you work for a charity, …
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ACNC Governance Standard 4 – Suitability of Responsible Persons

A “Responsible Person” is a person that is responsible for governing a charity, for example a member of the board or committee or trustee of a charity. The Australian Charities and Not-for-profits Commission (ACNC) has high expectations on Responsible Persons and ACNC Governance Standard 4 is premised on the expectation that Responsible Persons governing a charity are …
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Strengthening For Purpose: ACNC 2018 Report Summary

STRENGTHENING FOR PURPOSE: AUSTRALIAN CHARITIES AND NOT-FOR-PROFITS COMMISSION LEGISLATION REVIEW 2018 The Report following a review of the Australian Charities and Not-for-Profits Commission (ACNC) legislation was released on 22 August 2018 after much industry consultation. While the review is focused on the Act and operations of the ACNC, it makes a number of recommendations which …
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