Introduction The Australian Taxation Office (ATO) has introduced a significant new compliance measure for the not-for-profit (NFP) sector: the annual NFP self-review return. This requirement marks a major shift, compelling
Introduction For not-for-profit (NFP) organisations, in-kind contributions are becoming an increasingly common and valuable form of support, often arising from strategic partnerships with businesses rather than simple cash donations. While
Introduction Online fundraising platforms provide Australian charities with powerful tools to connect with donors nationwide. However, this broad reach creates a significant challenge, as each state and territory has its
Introduction For any charity, managing the personal information of donors, volunteers, and beneficiaries is a core responsibility that brings significant legal and ethical duties. Compliance with the requirements set by
Introduction Cyber security is an essential responsibility for every Australian charity and not-for-profit (NFP) organisation. As prime targets for cybercrime, charities and NFPs are uniquely vulnerable due to their handling
Introduction Fraud is one of the most significant concerns for charities, posing a threat that extends beyond financial loss. These dishonest acts can severely damage an organisation’s reputation and erode
Introduction For any Australian charity, establishing and maintaining a clear charitable purpose is a fundamental legal requirement. This purpose, defined under the Charities Act 2013 (Cth), is not just a
Introduction For many charities, particularly those with or seeking Public Benevolent Institution (PBI) status, political advocacy is a vital tool for achieving their mission. However, this often leads to a
Introduction Safeguarding vulnerable people is a primary duty of care for every charity and a crucial part of its governance framework. This responsibility involves safeguarding the welfare and human rights
Introduction Engaging in a related party transaction is a common and often beneficial practice for a charity. However, these arrangements can introduce significant governance risks, such as real or perceived
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Introduction Following the Federal Court of Australia’s judgment in the Equality Australia case, the Australian Charities and Not-for-profits Commission (ACNC) has released an updated Commissioner’s Interpretation Statement on Public Benevolent
Introduction For any not-for-profit (NFP) or religious institution, facing insolvency presents a unique and complex set of challenges that differ significantly from those in the commercial sector. The duties that
Introduction For any charity, holding Deductible Gift Recipient (DGR) endorsement from the Australian Taxation Office (ATO) is crucial for securing donations. This status allows an organisation to receive a deductible
Introduction Charities dissatisfied with a decision made by the Australian Charities and Not-for-profits Commission (ACNC) have a formal pathway for reviews and appeals under the Australian Charities and Not-for-profits Commission
Introduction The Australian Charities and Not-for-profits Commission (ACNC) is increasing its scrutiny of the not-for-profit sector, with a rise in public concerns leading to more formal ACNC investigations. For any
Introduction A charitable bequest included in a will represents a vital source of funding that allows a charity to fulfil its long-term mission. However, these essential gifts are often at