Comply with ACNC Governance Standards
Six governance standards covering NFP purpose, accountability, compliance, suitability, duties and PBI requirements.
Who must comply
All ACNC-registered charities (limited transitional carve-outs for basic religious charities).
What triggers it
Being a registered charity.
When due
Continuous; self-attestation in AIS.
Evidence required
Governing documents, member registry, conflicts register, responsible persons declarations.
Max penalty
Revocation of charity status; loss of DGR endorsement; tax concession recovery
Summary
Division 45 of the ACNC Act sets six Governance Standards: (1) charity must be an NFP and pursue charitable purpose; (2) accountability to members; (3) compliance with Australian laws (criminal + civil penalty); (4) suitability of responsible persons; (5) duties of responsible persons (care/diligence, good faith, no improper use of position); (6) PBI requirements.
Enforced by
Source legislation
Industries
Entity types
Topics
Related obligations
- CWLTHLodge the ACNC Annual Information StatementRegistered charities must lodge the AIS within 6 months of the end of the reporting period.
- CWLTHPAF (Private Ancillary Fund) governance + minimum distributionsPAFs must distribute minimum 5% of net assets annually + comply with PAF Guidelines.
- CWLTHDGR annual self-review (from 1 July 2024)ACNC-registered DGRs must complete annual self-review.
- CWLTHComply with ACNC External Conduct Standards (overseas activity)Charities operating or sending funds overseas must comply with four External Conduct Standards.
- CWLTHMaintain DGR endorsementDeductible Gift Recipients must continue to meet category-specific requirements and report use of donations.
- CWLTHCharity public fundraising — state authority cycleEach state requires authorisation for public fundraising appeals.
Frequently asked questions
- Who must comply with ACNC Governance Standards?
- All ACNC-registered charities (limited transitional carve-outs for basic religious charities).
- What triggers ACNC Governance Standards?
- Being a registered charity.
- When is ACNC Governance Standards due?
- Continuous; self-attestation in AIS.
- What is the maximum penalty for ACNC Governance Standards?
- Revocation of charity status; loss of DGR endorsement; tax concession recovery
- What evidence is required for ACNC Governance Standards?
- Governing documents, member registry, conflicts register, responsible persons declarations.
Source: https://acnc.gov.au/for-charities/manage-your-charity/governance-hub/governance-standards. Rules Mate is not a law firm. Always verify against the live regulator source before acting.