ACNC - Guide for Board Members

7/25/2019 ACNC - Guide for Board Members

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MY CHARITY

AND THE ACNCGuide to your charity’s

responsibilities to the ACNC


http://slidepdf.com/reader/full/acnc-guide-for-board-members 2/12visit acnc.gov.au phone 13 ACNC

MY CHARITY AND THE ACNC

2

About the ACNC

The Australian Charities and Not-for-profits Commission (ACNC)is the independent national regulator of charities. This guide explainswho we register and what registration means for your charity.

What is a charity?

Under the law, a charity is a type of not-for-profit

with a charitable purpose for the public benefit, suchas advancing education, or health. Not-for-profitsthat do not fit this meaning cannot be registered

as a charity with the ACNC.

Your not-for-profit may be registered, even if youdon’t think of it as a ‘charity’. If it received charitytax concessions before 3 December 2012 it mayhave been endorsed as a charity by the Australian Taxation Office (ATO) and automatically registeredwith us.

Your charity needs to remain registered to beeligible for Commonwealth charity tax concessionsand some other benefits.

What does the ACNC do? The ACNC:

■ registers charities

■ regulates charities, helping them to understandand meet their obligations by providing information,guidance, advice and other support, while alsolooking into complaints about charities

■ maintains a free searchable online Register

of all registered charities in Australia

■ publishes research about charitiesfrom the information it collects, to support thenot-for-profit sector

■ is developing a ‘report-once, use-often’ reportingframework for use by multiple agencies, as partof working with Commonwealth, state and territorygovernments and agencies to reduce red tapefor charities.

What doesn’t the ACNC do?

The ACNC does not:

■ regulate not-for-profits that are not charities

■ look into complaints about charities outside of

our responsibilities. For example, we generallydon’t investigate internal disputes in a charityexcept in the most serious cases where thismay threaten public trust and confidence

■ make decisions about which Commonwealthtax concessions a charity can receive – the ATOdoes this. The ACNC only decides whether acharity can be registered, and what charitablesubtype or subtypes it can be registered as(such as advancing religion or education). The ATO uses the decision of the ACNC tohelp decide which particular tax concessionsthe charity is eligible for.

See our checklist: What ACNC-registeredcharities need to do, at the end of this guide.




Step 1: Check if your charity isregistered with the ACNC

Search the ACNC Register for your charity (byABN or name) at acnc.gov.au/findacharity .If your charity appears, it is a ‘registered charity’under our Act.

The ACNC Register is a publicly searchabledatabase of all charities registered with the ACNC.

Your charity’s ABN listing on the ACNC Registerwill link to its entry page on ‘ABN Lookup’, on the Australian Business Register. You can follow thislink to find out its charity tax status.

Step 2: Understand informationon the ACNC Register

The ACNC Register contains information charitieshave put in their Annual Information Statements and

other documents like annual reports and governingdocuments. For automatically registered charities,some information was transferred from the ATO.

The Register allows potential donors to find accurateand helpful information about your charity, such aswhat its purpose is, where it operates, what it doesand the names and roles of its responsible persons(such as board or committee members, or trustees).

Your charity’s information will appear on theRegister, but not personal information about itsresponsible people. Information about your charitycan be withheld if the ACNC approves, for example,

if this is to protect public safety.

Find out more about information on theACNC Register on the ACNC website, under‘Find a charity’.

Step 3: Check and updateyour charity’s details

Check contact and other details

Check that the ACNC has your registered charity’scorrect details. You can do this at any time by usingour Charity Portal or, after your reporting period ends,by submitting your Annual Information Statementwhen it is due (see ‘Reporting to the ACNC’,below). Check we have your charity’s ‘addressfor service’ (which can be email), so you don’t miss

out on important information – we use this addressfor contacting you and sending formal documents.

Check charity size

Work out your charity’s size – this affects yourobligations such as reporting and the time for notifyingof key changes. A ‘small’ charity has annual revenueless than $250 000, a ‘medium’ charity has annualrevenue of $250 000 or more, but less than $1 million,and a ‘large’ charity has annual revenue of $1 millionor more.

Check reporting period

You should also check your charity’s reportingperiod, as this will affect when it needs to report. The standard ACNC reporting period is 1 Julyto 30 June, but you can apply to use a differentreporting period (see Step 4).

You can update your charity’s details online,by logging in to the ACNC Charity Portal atcharity.acnc.gov.au. Forms are also availableon the ACNC website.

Steps charities must take


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Step 4: Understand yourcharity’s obligations to the ACNC

If your not-for-profit is a registered charity, it hasongoing obligations to the ACNC and must:

A. keep records

B. report by submitting Annual Information Statementsand other information if needed

C. notify the ACNC of changes to its key details

D. remain eligible to be registered, by meetingminimum governance standards and other

requirements.

Your charity’s obligations depend on its size,based on its annual revenue:

■ small – less than $250 000

■ medium – $250 000 or more,but less than $1 million

■ large charity – $1 million or more.

A. Keep charity records

Your charity needs to keep financial and operationalrecords. Records must be easy to access and given

to the ACNC if we ask for them.

Financial records are documents that allow you to:

■ explain your charity’s financialtransactions and position

■ get your charity’s financial statements prepared(and audited, if needed).

Operational records are any other documents aboutyour charity’s operations, such as meeting minutes,reports and written details of your charity’s activities,programs or services. You need to keep records thatallow the ACNC to assess whether your organisation:

■ continues to be a charity (for example, thedocuments should show that your activitiesfurther your charitable purpose), and

■ is complying with its obligations underthe ACNC Act and the tax law.

B. Report charity information

Your charity must submit its Annual Information

Statement once a year, within six months of

the end of its reporting period.

You can do this online with your charity’s login,which we provide. There is no fee to submit thestatement or any financial reports.

To save you time, we will use information you havepreviously provided us with to pre-populate thestatement.

If there is sensitive information in your statement thatyou wish to have withheld from the ACNC Register,you need to request this.

Check your reporting period

The standard ACNC reporting period is from1 July to 30 June. If you want to report on a differentreporting period (for example, a calendar year) youmust apply to do this by using Form 4A: Request a

substituted accounting period at acnc.gov.au. Youneed to provide a brief reason (for example, ‘we haveused a calendar year since we started’). This helps usknow when your annual reporting is due so we can

send you reminders at the right time. We encourageyou to apply as soon as possible.

Reporting for 2013 period

All charities must submit the 2013 Annual InformationStatement. It has 20 questions (including threeoptional ones) about what your charity did inthe previous year and how its work helped thecommunity.

Reporting from 2014 onwards

Charities need to provide some financial informationfrom the 2014 reporting period and for future years.

Small charities (and ‘basic religious charities’,a specific type of charity) do not need to provideas much information as medium or large charities.

Small charities and basic religious charities:

the Annual Information Statement includes basicfinancial questions. You can choose to submitan annual financial report, but this is optional.

Medium charities: you must submit an AnnualInformation Statement and an annual financial reportthat you can choose to have reviewed or audited.




Large charities: you must submit an AnnualInformation Statement and an audited annualfinancial report.

Find out more about reporting to the ACNC,including financial requirements, on the ACNCwebsite under ‘Manage my charity’.

C. Notify the ACNC of key changes to your charity

Your charity must tell the ACNC if there is a changeto its:

■ legal name

■ address for service

■ ‘responsible persons’ (such as boardor committee members, or trustees)

■ governing documents (such as a constitution,rules or trust deed) – also give us a copy ofthe changed documents.

Updating your governing documents as neededis an important part of good governance. It canbe a simple task, but even small changes (forexample, to your purposes) may affect otherobligations your charity has, or even its status withthe ACNC or the ATO. Consider getting professionaladvice before making changes.

Also make sure you follow the right legal steps tochange your governing documents, including gettingany approval you need from members and complyingwith any requirements of other regulators, before youtell us about the change.

When to notify us

Small charities must notify the ACNC as soon as theyreasonably can, but no later than 60 days after beingaware of the change. Medium and large charities haveto notify as soon as they reasonably can, but no laterthan 28 days after being aware of the change.

Notifying us of failing to meet obligations

All charities must tell us within 28 days if theybecome aware that they may not be complyingwith their obligations to the ACNC in a significantway. An example would be discovering that yourcharity is not operating for its charitable purpose,as described below.

Find out more about notifying the ACNCof changes on the ACNC website under‘Manage my charity’.

If you don’t notify us, there may be penalties.However we are more focused on providing guidanceand education to support you and your charity,so you understand what you need to do.

Find out more about the ACNC’s regulatoryapproach, under ‘About ACNC’ > ‘Regulatoryapproach’.

D. Stay eligible for registration

At all times, you need to make sure your charitycontinues to be entitled to registration with the ACNC by:

■ continuing to:

■ be not-for-profit

■ have a charitable purpose, and

■ be for the public benefit

■ complying with the governance standards

■ not being involved in terrorist or othercriminal activity.

Meet governance standards

Your charity must meet the five minimum governancestandards that apply to all registered charities except

‘basic religious charities’ (a specific type of charity). These standards aim to maintain public confidencein registered charities by ensuring they manage theiraffairs openly, use their resources efficiently, managerisks and pursue their charitable purposes.

The standards cover:

■ a charity’s purposes and not-for-profit nature

■ accountability to members

■ compliance with Australian laws

■ the suitability of ‘responsible persons’ (such asboard or committee members, or trustees), and

■ the duties of ‘responsible persons’ – the charitymust take reasonable steps to make surethose governing it understand their duties and

follow them.




Other regulators and more information

Obligations to other regulators

Generally, unless you are told otherwise, you must

continue to comply with requirements your charity

has under other laws or to other regulators, as well

as those for the ACNC.

For example, if your charity is an incorporatedassociation you will generally still need to meetobligations to your state or territory incorporatedassociations’ regulator.

If your charity is a company, then most

of your reporting will now be to the ACNCinstead of the Australian Securities andInvestments Commission (ASIC).

In some cases if your charity has existing obligations(such as to notify and report) to certain governmentagencies this may satisfy its obligations to the ACNC.

The ACNC is working to streamline reportingand reduce red tape – for example, by acceptingsome reports submitted to other agencies.

Find out more about our work to reduce

regulatory burden at ‘Red tape reduction’ in‘About ACNC’ on the ACNC website.

More information aboutcharity obligations

Visit the ACNC website to find out more aboutyour charity’s obligations, including how it canmeet the governance standards. We have detailedinformation and education videos that help explainwhat your charity needs to do.

Go to ‘Manage my charity’ on the ACNC website.

Not registered?

Decide if you want to apply for your charity

to be registered with the ACNC

Registration is voluntary, but if your not-for-profitwants to apply for Commonwealth charity tax

concessions or other benefits, it must registerwith the ACNC.

Before you apply to register, find out ‘Who canregister’ on the ACNC website, under ‘Registermy charity’.

If your organisation is considering registering asa charity, reading our guidance can help you work outwhether your organisation is eligible to register andwhat you will need before you start (such as an ABN).

You can apply to register it as a charity and for charitytax concessions using the same online form.

Find out more about the benefits of registration on the ACNC website.

Where can I find information aboutmanaging a charity?

The ACNC produces a range of guidance materials,including guides and quick tips, to assist peoplemanaging charities, such as the Governance for good

and the Protect your charity from fraud guides. We alsoprovide links to information from other governmentagencies and the not-for-profit sector.

Find out more on the ACNC website under

‘Manage my charity’.




More information and help

Contact us:

There are a number of ways you can find outmore about the ACNC and how we can workwith your charity:

■ visit the ACNC website at acnc.gov.au

■ phone 13 ACNC (13 22 62)

■ email [email protected]

■ write to Advice Services, ACNC, GPO Box 5108,

Melbourne VIC 3001, or ■ fax us on 1300 232 569.

Sign up for email updates through our website,or follow us on Facebook or Twitter.

Social media:

Twitteracnc_gov_au

YouTubeacncvideos

Facebookacnc.gov.au

Translating and Interpreting Service /National Relay Service:

■ Translating and Interpreting Service – call 13 14 50

■ National Relay Service TTY/voice calls 133 677

■ Speak & Listen 1300 555 727

■ SMS relay 0423 677 767




C h e c k l i s t : W h a t

A C N C - r e g i s t e r e d c h a r i t i e s n e e d t o d o

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i n ?

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W h a t

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4 a n d 5

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r

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c h a n g i n g d e t a i l s




W h a t

W h e r e / H o w

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S t e p 3 .

U n d e r s t a n d y o u r o b l i g a t i o n s

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p o r t i n g p e r i o d ( f i n a n c i a l y e a r ) e n d s .

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e n y o u r A n n u a l I n f o r m a t i o n S t a t e m e n t

i s d u e

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n c . g o v . a u

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C h a r i t y P o r t a l


■

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o f t h e e n d o f y o u r

r e p o r t i n g

p e r i o d

■

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m i t t i n g r e p o r t s , f o r m s o r o t h e r

d o c u m e n t s t o t h e A C N C h a s t h e a u t h o r i t y t o d o t h i s ( f o r e x a m p l e ,

t h e y a r e a r e s p o n s i b l e p e r s o n

o r a n a u t h o r i s e d a g e n t )

■

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f o r m s , v i s i t ‘ P u b l i c a t i o n s ’ a n

d ‘ F o r m s ’

a t p a g e a t a c n c . g o v . a u

■

B e f o r e s u b m i t t i n g

a f o r m




W h a t

W h e r e / H o w

W h e n

■

W o r k o u t i f t h e r e a r e a n y c h a n

g e s t o y o u r c h a r i t y ’ s r e p o r t i n g

o b l i g a t i o n s t o o t h e r g o v e r n m e n t a g e n c i e s

F o r e x a m p l e , c o m p a n i e s t h a t a r e r e g i s t e r e d c h a r i t i e s

g e n e r a l l y r e p o r t t o t h e A C N C i n s t e a d o f A S I C

■

T h i s i n f o r m a t i o n m a y b e i n

y o u r g o v e r n i n g o r o t h e r d o c

u m e n t s

( s u c h a s g r a n t s o r f u n d i n g d

o c u m e n t s )

■

R e a d m o r e a b o u t r e p o r t i n g

a n d

o b l i g a t i o n s t o o t h e r r e g u l a t o

r s

u n d e r ‘ M a n a g e m y c h a r i t y ’


■

B e f o r e t h e e n d o f

t h e

r e l e v a n t r e p o r t i n g

p e r i o d

N o t i f y u s o f a n y c h a n g e s t o y o u r c h a r i t y ’ s d e t a i l s

■

I f y o u r c h a r i t y ’ s d e t a i l s c h a n g e

( l e g a l n a m e , a d d r e s s f o r s e r v i c e ,

r e s p o n s i b l e p e r s o n s , o r g o v e r n i n g d o c u m e n t s ) , n o t i f y t h e A C N C

■



■

W h e n d e t a i l s c h a n

g e ,

o r w h e n r e q u e s t e d

K e e p i n g y o u r c h a r i t y s t a t u s

■

T o r e m a i n e l i g i b l e t o b e r e g i s t e

r e d , y o u r c h a r i t y m u s t

r e m a i n n o t - f o r - p r o f i t , c o n t i n u e

t o p u r s u e i t s c h a r i t a b l e p u r p o s e

a n d o t h e r w i s e m e e t i t s o b l i g a t

i o n s t o t h e A C N C

■

I f y o u f i n d o u t y o u r c h a r i t y h a s

n o t d o n e t h e s e t h i n g s y o u m a y

h a v e a d u t y t o t e l l t h e A C N C

■

F i n d o u t m o r e a b o u t m a i n t a

i n i n g

c h a r i t y s t a t u s u n d e r ‘ M a n a g

e m y c h a r i t y ’


■

T a l k t o u s i f y o u h a v e a n y q u e s t i o n s

a b o u t w h a t t h i s c o u l d m e a n

f o r y o u r

c h a r i t y b y p h o n i n g 1 3 2 2 6 2 o r e m a i l i n g

a d v i c e @ a c n c . g o v . a u

■

O n g o i n g


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