Registered charity obligations
Charities & not-for-profits compliance hub
Every ACNC-registered charity must meet the six Governance Standards, keep proper records, lodge an Annual Information Statement each year, and — where it works overseas — the External Conduct Standards. Reporting scales with charity size. Here's the full map.
The Australian Charities and Not-for-profits Commission (ACNC) is the national regulator of charities. To stay registered, a charity must comply with the six ACNC Governance Standards, keep financial and operational records, lodge its Annual Information Statement (AIS) each year, and notify the ACNC of changes to responsible persons, address for service and governing documents.
Reporting scales with size, which is set by annual revenue: small charities (under $500,000) lodge the AIS with an optional financial report; medium charities ($500,000 to under $3 million) must submit a reviewed or audited financial report; and large charities ($3 million or more) must submit an audited financial report. These thresholds are set by the ACNC — confirm the current figures before relying on them.
Charities that operate, or send funds, outside Australia must also comply with the External Conduct Standards, which govern activities and control of resources overseas, record-keeping for overseas activity, and anti-fraud and anti-money-laundering controls. Use the readiness scorer below to map your size tier and prioritise governance gaps, then run the Compliance Fingerprint for a personalised obligation list.
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Key obligations
Comply with ACNC Governance Standards
Six governance standards covering NFP purpose, accountability, compliance, suitability, duties and PBI requirements.
Lodge the ACNC Annual Information Statement
Registered charities must lodge the AIS within 6 months of the end of the reporting period.
Comply with ACNC External Conduct Standards (overseas activity)
Charities operating or sending funds overseas must comply with four External Conduct Standards.
Maintain Basic Religious Charity status (ACNC) — limited carve-outs
Basic religious charities have limited ACNC governance carve-outs but still register.
PAF (Private Ancillary Fund) governance + minimum distributions
PAFs must distribute minimum 5% of net assets annually + comply with PAF Guidelines.
Regulators
FAQ
What are the six ACNC Governance Standards?
(1) Purposes and not-for-profit nature; (2) accountability to members; (3) compliance with Australian laws; (4) suitability of responsible people; (5) duties of responsible people; and (6) maintaining and enhancing public trust, including following the National Principles for Child Safe Organisations. All registered charities (other than some exempt types, such as basic religious charities) must meet them.
How is my charity's size worked out?
By annual revenue. Small = revenue under $500,000; medium = $500,000 to under $3 million; large = $3 million or more. Your size sets your financial-reporting obligation. The thresholds are set by the ACNC and can change, so confirm the current figures.
What financial report does each size have to submit?
Small charities complete the Annual Information Statement (AIS); a financial report is optional. Medium charities must submit a reviewed or audited financial report. Large charities must submit an audited financial report. Every size lodges the AIS each year.
When must I lodge the Annual Information Statement (AIS)?
Every registered charity must lodge an AIS with the ACNC each reporting period, generally within six months of the end of its reporting period. Late or non-lodgement can lead to the charity being marked as overdue and, ultimately, to revocation of registration.
When do the External Conduct Standards apply?
Where a charity operates outside Australia or sends funds or resources overseas. The four standards cover activities and control of resources abroad, annual review of overseas activities, record-keeping for overseas activity, and controls to protect against fraud, bribery and money laundering. They sit on top of the Governance Standards.
What must I tell the ACNC about, and when?
You must notify the ACNC of certain changes, including changes to your responsible persons, your address for service, your governing documents, and your legal name. Medium and large charities generally have a shorter notification window than small charities. Keeping details current is part of staying registered.
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