The Australian Charities and Not-for profits Commission (ACNC) has published more de-identified registration decision summaries. In publishing these summaries, the ACNC sets out to provide the public with greater insight into their activities, as well as improving transparency and providing clear educational benefits to the charity sector.
These summaries are de-identified summaries of actual registration applications, and illustrate some of the aspects of the ACNC’s deliberations and decision-making when considering if an organisation is registered as a charity.
When considering whether any organisation is eligible for registration as a charity, or eligible to be registered with a specific subtype, the ACNC takes into account:
- the Charities Act 2013 (Cth) (Charities Act)
- the Explanatory Memorandum to the Charities Act 2013
- relevant case law
- the applicant’s governing document
- the applicant’s activities
- the applicant’s compliance with ACNC Governance Standards, ACNC External Conduct Standards, and
- other matters relevant to the registration application.
The decision summaries cover the following topics, and illustrate and explain the basis of the decision made by the ACNC:
- Incidental or ancillary purposes
- Necessitous circumstances
- Operating in high-risk areas overseas
- Basic Religious Charities and overseas missionary work
- External Conduct Standards
- Protecting vulnerable people overseas
- Conflicts of interest
- Private benefit and restrictive memberships
- Proprietary company limited by shares (Pty Ltd)
- Partnering to promote reconciliation, mutual respect and tolerance
- Single activity, dual purpose
- Organisation undertaking community sport programs
To view the ACNC de-identified registration decision summaries in detail, click here.