Resources and publications

The purpose of this Commissioner’s Interpretation Statement is to provide guidance on the ACNC’s view on the meaning and scope of the charity subtype of ‘Public Benevolent Institution’ (PBI) for ACNC purposes.

The objective of this Good Governance Principles and Guidance for Not-for-Profit Organisations (Principles and Guidance) is to share with the NFP community some key principles that are a useful starting point for NFP boards when considering what constitutes good governance practice (with regard to their particular circumstances).

The Good Governance Principles and Guidance for Not-for-Profit Organisations (Principles and Guidance) have been created by the Australian Institute of Company Directors as part of their commitment to the not-for-profit (NFP) sector and its directors. The Principles and Guidance: • Are designed to promote and facilitate the crucial conversations and associated activities NFP organisations undertake regularly to achieve good governance. • Are not an attempt to formulate rules on what might constitute good governance practice for NFP organisations, or prescribe related behaviours and specific actions.

This guide is for people who are, or are thinking of becoming, board members of a charity registered with the Australian Charities and Not-for-profits Commission (ACNC). It focuses on good governance and how it helps charities in the context of their obligations.

This guidebook provides information about how a board member in a non-profit or voluntary organization manages conflict. 

This article evaluates the taxation concessions and other advantages that flow from being a charity and how these might apply to native title groups under the Native Title Act 1993 (Cth). Specifically, it examines the role of the Prescribed Body Corporate (‘PBC’) under the Native Title Act and the potential for, and limitations of, these bodies carrying on business, engaging in community development and accumulating funds whilst also having charitable status.