ACNC
Australian Charities and Not-for-profits Commission
Federal charity regulator. Registers charities, administers governance and external conduct standards, and publishes the Charity Register.
7
Obligations enforced
2
Enforcement actions tracked
4
Scope topics
Obligations enforced by ACNC (7)
- 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.
- criticalCWLTHComply with ACNC Governance Standards
Six governance standards covering NFP purpose, accountability, compliance, suitability, duties and PBI requirements.
- highCWLTHComply with ACNC External Conduct Standards (overseas activity)
Charities operating or sending funds overseas must comply with four External Conduct Standards.
- highCWLTHMaintain DGR endorsement
Deductible Gift Recipients must keep meeting the requirements of their DGR category for as long as they are endorsed.
- mediumAll statesCharity 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
- 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.