What does your charity owe the ACNC this year?

Six questions and you'll know your charity size, whether you have to lodge a financial report at all, and the exact date your Annual Information Statement is due. Most treasurers have the wrong date in the diary this year, because the Commissioner moved it.

Free, no sign-up to see your results. Your answers stay in your browser unless you email yourself a copy. General information generated from your own answers under the Australian Charities and Not-for-profits Commission Act 2012 — not legal, accounting or tax advice.

1. Are you actually in this regime? Is the organisation registered as a charity with the ACNC? *

Different question from "are we a not-for-profit". ACNC registration is a formal thing you applied for, and your charity has a page on the public ACNC Charity Register. If you're not certain, search your name at acnc.gov.au/charity — it takes ten seconds. A not-for-profit that is not a registered charity owes the ATO something different, and this check will say so.

2. Your reporting period The end date of the period you're reporting on *

Your financial year end — 30 June for about seven charities in ten, 31 December for most of the rest. It is on your charity's Charity Register page. Every date below comes from it.

3. Your revenue Total revenue for that period, in whole dollars *

Revenue, not total income. Revenue is what the charity earns from its ordinary activities — grants, donations, memberships, fees, sales, interest. Gains are not revenue: a profit on selling a vehicle, a revaluation, or a foreign exchange movement is "other income" and does not count towards your size. Getting this wrong in either direction changes what you owe.

4. Basic religious charity Does the charity meet the ACNC's criteria to report as a basic religious charity?

A narrow category — broadly, a charity registered only for advancing religion, not incorporated, not a deductible gift recipient and not receiving significant government grants. If it applies, no annual financial report is required at any size.

5. Are you an incorporated association? Is the charity an incorporated association? If yes, which state or territory?

This changes what you owe your state regulator, not what you owe the ACNC.

6. Last year Did you lodge last year's Annual Information Statement on time?

One charity in four lodged the 2024 statement late. If yours is still outstanding, the answer below changes.