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The Charitable Purpose
ACNC monthly e-newsletter
March 2024
Commissioner's Column
Each year we conduct reviews to check if DGR endorsed charities already on the Charity Register remain eligible to be registered as DGRs. This is part of our Charity Register integrity work – work that we do to ensure the Charity Register is accurate and can be relied on by the public and other stakeholders. To use our resources effectively we focus on those charities that have a combination of higher risk factors, ones that have emerged over the last few years we have been conducting these reviews.
Charity news and updates
Guidance and resources for charities
Changes for self-assessing income tax exempt entities
If a not-for-profit organisation is eligible for charity registration, it must register as a charity with the ACNC and be formally endorsed by the ATO to be income tax exempt. Our updated guidance can help determine whether you can be registered with the ACNC.
Updated cyber security advice and templates
Our updated guidance defines cyber security, outlines your charity's legal obligations, and explains how to manage the risks of cyber attacks. There are also additional resources, including a cyber security assessment and checklist, as well as templates for your charity's use.
2023 Annual Information Statement
Is your charity's Annual Information Statement overdue?
The 2023 Annual Information Statement is now overdue for most charities that operate on a standard financial year (1 July to 30 June) and have not yet submitted it.
If your charity operates on a standard financial year and it hasn't submitted its 2023 Annual Information Statement, submit it now to avoid potential penalties.
For charities that operate on a calendar year (1 Jan to 31 Dec), submit the 2023 Annual Information Statement before the 30 June due date.
Answering your questions
A few of the most common questions we have been hearing from charities recently...
Q. A colleague of mine runs a not-for-profit that is not a registered charity – do they need to lodge an annual self-review return or register with the ACNC to be income tax exempt?
A. If a not-for-profit organisation is eligible for charity registration, it must register as a charity with the ACNC and be formally endorsed by the ATO to be income tax exempt.
If the organisation is charitable but does not register as a charity with the ACNC, it will be taxable. It will not be eligible to self-assess as income tax exempt. If an organisation is a taxable not-for-profit, it may need to lodge an annual income tax return (or notify the ATO if a return is not necessary).
We’ve developed guidance to help not-for-profit organisations determine if they can be registered with the ACNC.
If the organisation is not charitable and has an active ABN, it will be required to lodge an annual NFP self-review return in order to self-assess as eligible for income tax exemption.
Q. Does my charity need to lodge an annual self-review return for the 2023-24 year with the Australian Taxation Office (ATO) to access an income tax exemption.
A. No. If your organisation is already a registered charity with the ACNC, you are not required to lodge an annual self-review return with the ATO.
Not-for-profits that have an active Australian Business Number (ABN) will have to lodge an annual self-review return for the 2023-24 year with the Australian Taxation Office (ATO) to access an income tax exemption.
Welcome to the charities we registered in February 2024.
We register hundreds of new charities every month. Take a look at the latest list.
To remain eligible for registration, charities must meet ongoing obligations.
Each time a Responsible Person (a committee or board member or trustee) commences or resigns from their position, you must notify us.
Learn more about notifying the ACNC.
Holding an annual general meeting is a good way to be accountable to your members. Read more about AGMs and view our free resources.
Stay up to date
The ACNC acknowledges the Traditional Custodians of country throughout Australia and their connections to land, sea and community. We pay our respects to them and their cultures and elders past and present.
