The Australian Charities and Not-for-profits Commission (ACNC) is established under the Australian Charities and Not-for-profits Commission Act 2012 (Cth) (ACNC Act) as the independent regulator of charities at the Commonwealth level.
While the Commissioner of Taxation is the Accountable Authority for the ACNC, the ACNC has operational independence and its own corporate plan.
The ACNC Act sets out the ACNC’s objects to:
- maintain, protect and enhance public trust and confidence in the Australian not-for-profit sector
- support and sustain a robust, vibrant, independent and innovative Australian not-for-profit sector
- promote the reduction of unnecessary regulatory obligations on the Australian not-for-profit sector.
These objects, or purposes, are achieved through the following activities:
- maintaining a public register of Australian charities
- registering new charities and subtypes of charity
- revoking the registration of charities that are no longer entitled to registration
- collecting information about charities annually
- providing advice and guidance to charities and the public
- disseminating resources for better governance practices
- enhancing transparency and good governance in the sector
- monitoring charities for compliance with legal requirements, and acting on identified concerns
- working across governments to reduce unnecessary regulation.
Further details about the ACNC, including its activities and its 2022–23 corporate plan, are available from acnc.gov.au/about/corporate-information/our-vision-mission-and-values/our-corporate-planExternal Link.