Introduction With the establishment of mandatory climate reporting in Australia, many organisations are now complying to new disclosure obligations under the Corporations Act 2001 (Cth). However, for the not-for-profit sector,
Introduction Government grants are a vital source of income for many Australian charities and not-for-profits, providing essential funds to support their ongoing work. However, this form of charity fundraising is
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 For any not-for-profit charity, understanding the difference between fundraising and accepting donations is crucial. While both are vital for generating income to support a charitable purpose, they represent distinct
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
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
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Introduction Whistleblower complaints present not-for-profits and charities with complex challenges that can impact their reputation, operations, and legal standing. Addressing these complaints effectively is essential, as organisations must ensure that
Introduction Managed services agreements are increasingly used by not-for-profit (NFP) organisations to improve efficiency, but these arrangements can quickly become the source of business disputes, director disputes, or even litigation
Introduction Internal disputes between a charity’s board and senior staff can disrupt governance, undermine public trust, and threaten the organisation’s ability to fulfil its charitable purpose. These conflicts often arise
Introduction After a merger or acquisition, not-for-profit organisations can face unexpected post-acquisition disputes when hidden liabilities or discrepancies surface that were missed during due diligence. These issues can disrupt operations,
Introduction Recent deductible gift recipient (DGR) reforms have significantly altered the landscape for many charities seeking to attract tax-deductible gifts. These changes, which include the introduction of new categories and
Introduction For many charities, forming a corporate partnership is a powerful strategy to raise funds, access vital resources, and ultimately extend their reach and impact within the community. This type