Constitutions, DGR and The ACNC
There are changes coming to not-for-profit (NFP) eligibility and tax exemptions.
We strongly recommend you take the time to consider your organisation's purpose and activities against specific requirements of an eligible income tax exempt entity before 1 July 2024.
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From 1 July 2023, non-charitable not-for-profit organisations with an active Australian Business Number (ABN) that self-assess as income tax exempt are required to lodge an annual self-review return with the Australian Tax Office (ATO). Until then, not-for-profit organisations that self-assess had not been required to report annually to the ATO. The first self-review return is due between 1 July 2024 and 31 October 2024, but lodgement will be allowed up to 31 March 2025.
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If the purpose of your Neighbourhood House does not match the definitions of NFP correctly, they may decide that the organisation does not meet requirements and you could be at risk of losing the tax exemption/NFP status.
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We have a number of available supports to help you navigate these changes or gaining NFP and DGR status:
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If you already have charity status, we strongly recommend you complete the assessment tool below attend a Community of Practice to ensure your purpose and constitution comply with requirements.
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If you do not yet have charity status and would like to apply, you can do so through the bulk register. For access to the bulk register, please contact info@nhvic.org.au
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If you already have charity status and would now like to apply for DGR status, please contact info@nhvic.org.au and register for the Community of Practice
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If you're not sure and/or need more information, attend a Community of Practice.
Community of Practice
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These sessions on Constitutions, DGR and The ACNC fortnightly on Fridays at 11:30am AEDT up until October 2024. You do not need to make an appointment, these sessions are casual workshops on a drop-in basis. The information is tailored to the attendants, so recordings are not available.
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Register for the 2024 Community of Practice here
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Registering will give you access to the Zoom link and allow you to save it to your calendar. This link is used for all 2024 meetings, so you only need to register once.
Charity/NFP Assessment Tool
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This Charity/NFP Assessment tool is designed to introduce updated requirements and regulations that are critical for gaining and/or maintaining income tax exemption status for not-for-profits and charities. It will guide you through an initial review of your constitution and provide direction for the next steps required. Deakin University, through its Law School, has developed this survey tool.
Your responses will be received by Neighbourhood Houses Victoria (NHVic), which will be working on behalf of the Australian Neighbourhood Houses and Centres Association (ANHCA).
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