As we wrote about here, from 14 December 2022, all entities with non-government deductible gift recipient status (DGR status) (except public and private ancillary funds) are required to be registered as a charity with the Australia Charities and Not-For-Profits Commission (ACNC) in order to maintain their DGR Status.

Transitional deadlines

For entities with existing DGR status, a transitional period applies until 13 December 2022. If affected entities have not complied with requirements by this date, they will lose their DGR status unless they obtain an extended application date from the Commissioner. The Commissioner may grant this if satisfied the entity satisfies the following criteria:

  1. that but for the amendment, there has been no change in the entities circumstances affecting entitlement to DGR endorsement;
  2. the entities application for ACNC registration has never been refused; and
  3. the entities ACNC registration has never been involuntarily revoked.

If you wish to seek an exception to the deadline, you must apply before 13 December 2022.

How to become an ACNC registered charity

In order to apply with the ACNC to become a registered as a charity, your entity must:

  1. have an Australian Business Number;
  2. be able to identify and demonstrate its charitable purpose and not-for-profit character through governing documents or other means;
  3. have responsible persons running the entity;
  4. have only charitable purposes or purposes ancillary to charitable purposes; and
  5. provide other information supporting information (eg financial information).

How to retain ACNC charity status?

The entity must operate in accordance with its ACNC obligations, such as ensuring compliance with ACNC governance standards and reporting annually to the ACNC.