CAMPBELL & ASSOCIATES
The Charity Specialists

1. Legal Structure and Incorporation

• Choose a legal structure: Common options include:

  • Company Limited by Guarantee (often used for charities operating nationally).

  • Incorporated Association (state-based).

  • Trust (for philanthropic purposes).

• Structure impacts governance, liability, and reporting obligations.

• Incorporation is usually under state/territory law or Corporations Act for companies.

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2. Governing Document

• Prepare a constitution or trust deed that includes:

  • Charitable purpose clauses aligned with the Charities Act 2013.

  • Not-for-profit and winding-up clauses.

  • Governance rules for decision-making and member responsibilities.

  • Reserve powers for founding or  governing or trustee members

Special requirements for particular DGR categories 

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3. ACNC Registration Requirements

• Eligibility criteria:

  • Must be not-for-profit.

  • Have charitable purposes for public benefit.

  • No disqualifying purposes (e.g., political party promotion).

• Information needed for application:

  • ABN, legal name, contact details.

  • Governing document.

  • Details of Responsible People (board/committee).

  • Activities, operating locations, charity subtype.

  • Financial and governance information.

• Apply via the ACNC Charity Portal.

• Specialist applications for the following DGR categories

  • Public Benevolent Institution

  • Health Promotion Charity

  • Cultural Organisations

  • Private & Public Ancillary Funds

  • Necessitous Circumstances Funds - (School or College Building Funds)

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4. ACNC Registration Requirements

• Submit Annual Information Statement (AIS) and financial reports based on charity size.

• Maintain compliance with:

  • ACNC Governance Standards.

  • External Conduct Standards (if operating overseas).

Notify ACNC of changes (Responsible People, Address for Service)

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5. ATO Endorsement for Tax Concessions

• After ACNC registration, apply for:

  • Income Tax Exemption.

  • GST Concessions.

  • Fringe Benefits Tax (FBT) Rebate or Exemption.

  • Deductible Gift Recipient (DGR) endorsement (if eligible).

• Applications can be combined with ACNC registration or lodged separately with ATO.

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6. Additional Compliance

• Ensure compliance with state-based incorporation laws (e.g., Associations Incorporations Act).

• Hold AGMs and maintain proper financial reporting.

• Update ASIC registration if operating as a company limited by guarantee

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