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Governance and legal duties of office holders

Legal duties for board and committee members

Registering as a charity

Some not-for-profits are eligible to register as a charity.

Reporting to the ACNC

There are particular reporting requirements for charities registered with the ACNC. They differ depending on the size of the organisation.

Financial reporting to government

Incorporated structures need to report to the regulator of their structure annually

Who runs the organisation

The committee or board manage the organisation, and special legal rules apply to them in this role.

Holding Meetings

Not-for-profit organisations needs to arrange and hold meetings in line with their rules and the law.

Rules or Constitution

Incorporated not-for-profits have rules or a constitution. These must be followed, and can only be changed in certain circumstances.

Election funding and financial disclosure obligations

There are many types of reporting such as tax, fundraising, and change of details notifications

Whistleblower protection laws