Introduction For any Australian charity, preparing an annual financial report is a critical responsibility, forming a key part of its obligations to the Australian Charities and not-for-profits Commission (ACNC), a
Introduction For not-for-profit (NFP) organisations, understanding what operating as a not-for-profit organisation means is the first step to maintaining the financial compliance fundamental to ensuring transparency and upholding public trust. Not-for-profits registered
Introduction For any Australian charity with a membership base, ensuring accountability to members is a core requirement under the ACNC Governance Standards. Governance Standard 2 is specifically designed to ensure
Introduction For any not-for-profit (NFP) organisation, managing charity reserves is a vital component of good governance, playing a critical role in ensuring long-term financial stability and sustainability. Despite their importance,
Introduction For any Australian charity registered with the Australian Charities and Not-for-profits Commission (ACNC), comprehending ACNC Governance Standard 6 is crucial. This specific governance standard is intrinsically linked to the
Introduction For any charity or not-for-profit organisation, correctly distinguishing between volunteers and employees is a critical responsibility, yet the legal distinctions can often be complex. This understanding is fundamental for
Introduction Effectively managing conflicts of interest is fundamental for every charity’s board or committee to maintain integrity and adhere to governance standards set by the Australian Charities and Not-for-profits Commission
Introduction Not-for-profit organisations and charities in Australia are increasingly exploring mergers, acquisitions, and restructures as strategic avenues. These significant undertakings often arise from the need to navigate increasing compliance pressures,
Introduction For any not-for-profit organisation, understanding and upholding whistleblower protections is a critical aspect of good governance. The legal landscape, significantly shaped by the Corporations Act 2001 (Cth), requires not-for-profits
Introduction For officers of Australian not-for-profits structured as companies, understanding their obligations to both the Australian Charities and Not-for-profits Commission (ACNC) and the Australian Securities & Investments Commission (ASIC) is
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Introduction Fraud presents a serious threat to the mission and reputation of any charity, often resulting in misappropriated funds and the erosion of public trust. When such financial abuse occurs,
Introduction Not-for-profit organisations, including charities and incorporated associations, have a core obligation to be accountable to their members, which often includes providing access to information. However, this duty of transparency
Introduction Internal disputes are an unfortunate reality for any incorporated association and can arise between a member and the committee or among members themselves. When left unresolved, these conflicts can
Introduction For a not-for-profit organisation to meet ACNC charity registration eligibility, it must demonstrate that its purposes are for the public benefit. This fundamental requirement, stipulated by the Charities Act 2013
Introduction For Australian charities and not-for-profit organisations, advocacy and campaigning are powerful tools for achieving social change and furthering their charitable purpose. Engaging in public debate is a legitimate and
Introduction For charities and not-for-profits, the use of fixed-term contracts has long been a practical approach to managing roles tied to specific projects or government funding. However, new rules introduced