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Glossary of Charity Infrastructure Terms

ACNC (Australian Charities and Not-for-profits Commission)

The national regulator for charities. You must register with the ACNC to access tax concessions and appear on the public charity register.

Incorporated Association

A simple, low-cost way to set up a charity or community group. You register through your state or territory authority (not ACNC), and you must follow their rules.

Constitution

A written set of rules that explains what your charity does, who is involved, and how decisions are made. It’s a legal document required for most registrations and grant applications.

Responsible People

Also known as board members or committee members. These are the individuals legally responsible for running the charity and making sure it meets its obligations.

Charitable Purpose

The main reason your organisation exists. It must fit within the ACNC’s categories like advancing education, relieving poverty, or promoting health.

Public Benevolent Institution (PBI)

A type of charity that delivers direct relief to people in need (e.g., crisis support). PBIs can access extra tax concessions and deductible gift recipient (DGR) status.

Deductible Gift Recipient (DGR)

An organisation that can receive tax-deductible donations. You must apply for DGR endorsement separately after registering your charity.

ABN (Australian Business Number)

A unique number that identifies your organisation to government and the public. You need this to register for GST, receive grants, and open a bank account.

Not-for-profit

An organisation that uses its income to achieve its purpose rather than distributing profits to members or owners. This is a key requirement for charity registration.

Charity Infrastructure

The essential systems and structures that help a charity function, like governance, financial systems, digital tools, policies, and legal registration.

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