Non-Profit Fact Sheets

What is an Unincorporated Association?

Although an unincorporated association does not have the same economic significance as larger non-profit organisations, its great number and presence in many communities across the country attest to the robust nature of choosing it as a legal structure. In a 2021 report, Volunteering Australia found that there are nearly 6 million people who volunteer through an organisation every year. The most popular activities for volunteering are sports and physical recreation, religious organisations, and education and training.

What is Deductible Gift Recipient (DGR) Status?

Deductible gift recipient (DGR) status carries with it certain legal responsibilities and only certain types of entities qualify. As with organisations registered as a charity, a deductible gift recipient or DGR receives a special legal status that can only be assigned and endorsed by the Australian Taxation Office (ATO). These entities must conduct their activities under specific categories. What is a Deductible Gift Recipient (DGR) Status? Entities that are endorsed as a deductible gift recipient (DGR) can receive income tax deductible donations.

What is an Indigenous Corporation?

When establishing a non-profit organisation specialising in providing programs or services to Aboriginal and Torres Strait groups, founding an Indigenous Corporation is a great option. An Indigenous Corporation is a specific type of organisational legal structure that can be used in Australia. Indigenous Corporations are overseen by the Office of the Registrar of Indigenous Corporations (ORIC), an independent statutory office appointed by the Minister for Indigenous Affairs under the Corporations (Aboriginal and Torres Strait Islander) Act 2006.

What is an Incorporated Association?

An incorporated association is one of several formal legal structures available to non-profit organisations in Australia. Incorporating your association can offer your members certain rights and legal benefits. The main benefit of incorporating as an association is that your members will have limited liability status and will be protected legally if you fail to meet your financial obligations or are sued for negligence. When establishing a non-profit organisation, founders can choose from a large range of legal formats.

Cooperatives in Australia: What are they?

Co-operatives in Australia come in several different forms. The co-op organisational structure may be the right one for you if your goal is to produce goods and services in an isolated community where the middleman is making it difficult for businesses to thrive or people to access affordable services. Co-ops in Australia may vary since each has its own unique purpose and membership. An organisation’s legal structure will determine the types of activities you are legally able to carry out and which government bodies it is required to seek registration from or report to.

What is a Company Limited by Guarantee?

When establishing your non-profit organisation, you have several legal structure options to choose from, including an incorporated or unincorporated association, a cooperative, a charitable trust, or a company limited by guarantee (CLG). As a founder, the choice you make will determine the types of activities you can legally carry out. An organisation’s legal structure will inform the way reports and registration requirements are determined and regulated by government bodies and must be made clear during the registration process.

What is a board?

“Board” is one of several names used to signify the group of people assigned the responsibility to govern an organisation, company or other similar entity. A board is a legal requirement of a number of different forms of for-profit and non-profit organisations. Your organisation’s board might be called the board of directors, board of trustees, committee, management committee, council, governing body, responsible entity, or one of a variety of other names, depending on your organisation’s legal form or constitutions.

What is a Director Identification Number?

The Australian Government is working to modernise the Australian Business Register. As part of this project, as of November 1st 2021, The Australian Government has introduced the Director Identification Number (DIN) system. Table of Contents What is a Director ID? What are Director IDs For? Why have Director IDs been introduced? Why do I need a Director ID? What is the format of a Director ID? Who needs a Director ID?

What is the difference between a not-for-profit and a non-profit organisation?

There is no difference between a non-profit organisation and a not-for-profit organisation. These two terms are simply different ways of describing the same type of entity. There are several more terms that are sometimes used to describe these types of organisations and the sector they constitute, these include: for-purpose, third sector, community business, civil society, non-governmental, social-benefit. The abbreviations for these terms are also used, including: NFPs (not-for-profits), NGOs (non-governmental organisations), NPOs (non-profit organisations), NPIs (non-profit institutes).