ACNC
Australian Charities and Not-for-profits Commission
Federal charity regulator. Registers charities, administers governance and external conduct standards, and publishes the Charity Register.
8
Obligations enforced
3
Enforcement actions tracked
4
Scope topics
Obligations enforced by ACNC (8)
- criticalCWLTHComply with ACNC Governance Standards
Six governance standards covering NFP purpose, accountability, compliance, suitability, duties and PBI requirements.
- criticalCWLTHLodge the ACNC Annual Information Statement
Registered charities must lodge the AIS within 6 months of the end of the reporting period.
- criticalCWLTHPAF (Private Ancillary Fund) governance + minimum distributions
PAFs must distribute minimum 5% of net assets annually + comply with PAF Guidelines.
- highCWLTHComply with ACNC External Conduct Standards (overseas activity)
Charities operating or sending funds overseas must comply with four External Conduct Standards.
- highCWLTHDGR annual self-review (from 1 July 2024)
ACNC-registered DGRs must complete annual self-review.
- highCWLTHMaintain DGR endorsement
Deductible Gift Recipients must continue to meet category-specific requirements and report use of donations.
- mediumCWLTHCharity public fundraising — state authority cycle
Each state requires authorisation for public fundraising appeals.
- mediumCWLTHMaintain Basic Religious Charity status (ACNC) — limited carve-outs
Basic religious charities have limited ACNC governance carve-outs but still register.
Recent ACNC enforcement
- enforcement focus2025ACNC data quality + governance enforcement 2025
ACNC focus on charity data quality, governance standards + DGR self-review (new from 1 July 2024).
- registration action2024ACNC charity revocations 2024
ACNC revoked registration of multiple charities throughout 2024 for non-lodgement of AIS, governance standard breaches, or misuse of funds.
- registration action2024ACNC charity revocations 2024 (round-up)
ACNC revoked registration of multiple charities throughout 2024 — typically for non-lodgement of AIS or governance failures.
Scope topics
Parent legislation
Source: regulator's own website. Rules Mate links and summarises — we don't republish full statutory text.