Registering as a charity
Who determines charity status?
The Australian Charities and Not for profit Commission (ACNC) regulates charities. Although registration with the ACNC as a charity is voluntary, a charity must be registered to access any charity tax concessions from the Australian Taxation Office. For further information on tax endorsements please see our NFP Resources – tax endorsements page.
NOTE: The Federal Coalition has expressed its plans to absolve the ACNC. However, at this stage the ACNC is still empowered to be the charity regulatory.
Is your not for profit organisation a charity?
On 1 January 2014, the Charities Act 2013 (Cth) came into effect, and it introduced a statutory definition of ‘charity’.
To be a charity, your not for profit organisation must:
NOTE: Being a charity is a ‘status’ rather than a structure. The structure is an incorporated association, a company limited by guarantee, a cooperative, an indigenous corporation etc.
There are five key obligations that a charity must comply with to maintain its registration as a charity with the ACNC, including: