
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

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 Effective financial management is vital for the success and integrity of any charity. The duty of managing charity money responsibly rests with the organisation’s “Responsible Persons”—the board or committee

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 Selecting the appropriate legal structure is a foundational step for any not-for-profit (NFP) organisation in Australia, profoundly impacting its governance, operational capacity, and long-term sustainability. With several different legal

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
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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

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