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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
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,
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Introduction The board of directors is the core governing body of any not-for-profit (NFP) or charity, tasked with steering the organisation and ensuring it effectively fulfils its purpose. Strong governance
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 For property developers in New South Wales, strategic conveyancing is essential for navigating the complexities of property law and ensuring the financial success of a project. Stamp duty, a