
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

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.

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
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Introduction Fraud poses a significant threat to any not-for-profit (NFP) organisation, capable of causing devastating financial losses and reputational damage. Such incidents not only divert critical resources away from community

Introduction Starting a not-for-profit (NFP) organisation in Australia is a rewarding journey, driven by a passion to make a lasting impact. However, building a compliant and resilient charity requires more

Introduction Australian Not-for-Profit (NFP) and charity organisations are increasingly prime targets for cybercriminals, facing a significant cybersecurity vulnerability. This exposure is often due to the sensitive data they manage combined

Introduction For any not-for-profit (NFP) or charity in Australia, understanding the legal landscape of fundraising presents a significant challenge. The current system is a complex patchwork of state and territory

Introduction The adoption of artificial intelligence (AI) is accelerating rapidly within the not-for-profit (NFP) sector, presenting both significant opportunities and considerable ethical risks. While these technologies can enhance efficiency and

Introduction The passage of the Treasury Laws Amendment (Mergers and Acquisitions Reform) Act 2024 (Cth) marks a significant overhaul of Australian merger laws. This legislation introduces a mandatory and suspensory