The Australian Charities and Not-for-profits Commission (ACNC) is the national regulator of charities in Australia.
Since 3 December 2012, charities wanting to access Commonwealth charity tax concessions (and other benefits), need to register with the ACNC. Although many charities choose to register, registration with the ACNC is voluntary. Each financial year, registered charities are required to lodge an Annual Information Statement (AIS) with the ACNC. Generally, charities are required to submit their AIS within six months of the end of their reporting period – for example, by 31 December for a charity with a 30 June financial year end. This dataset provides a record of the 2014 AISs submitted by charities, that is, the statements submitted for the 2014 reporting period. For most charities that will be for the financial year 1 July 2013 – 30 June 2014, for others it will be the 2014 calendar year. There are also a small number of charities that will have alternative particular reporting periods.
As at November 2016, approximately 46 000 registered charities have submitted their 2014 AIS to the ACNC.
Registered charities can apply to the ACNC to have some or all of the information they provide withheld from the ACNC Register. If a charity has applied to have their data withheld, the AIS data relating to that charity has been excluded from this dataset. There are only limited circumstances when the ACNC can agree to withhold information, including because the information:
• is commercially sensitive and it could cause harm
• is false, confusing or misleading
• is offensive
• could endanger public safety
• falls within the circumstances allowed by the regulations (such as if the information identifies a private donor in relation to a private ancillary fund).
The AIS information for individual charities can be viewed at www.acnc.gov.au/findacharity.
The 2014 AIS dataset on data.gov.au can be used to find the AIS information lodged by more than one charity, for example for research purposes. It can also be used to filter and sort by different variables across all the AIS information that the ACNC has received for the 2014 reporting period.
The 2014 AIS asked information about charity finances for the first time. Financial information provides a basis for understanding the charity and its activities in greated detail. However, it is easy to misunderstand a charity's financial position or performance by judging it solely on its financial information. When comparing financial information to other charities, it is important to consider each charity's unique situation. This is especially the case for small charities, that do not provide financial reports which often contain more details about a charity's financial position and activities. For more information on interpreting financial information, please see the ACNC website.
NOTE: It is possible that some information in this dataset might be subject to a future request by the charity to have their information withheld, but will still appear in the dataset until the next update. Please consider this risk when using this dataset.
Please use the explanatory notes attached to help with analysis of this dataset.