In this edition
In this edition, we share the latest research, resources and developments shaping the not-for-profit and charity landscape including:
- Our article on employment law considerations for volunteers in the charity sphere.
- NSW charitable fundraising reforms, now in effect from 1 April 2026, easing administrative requirements for ACNC-registered charities.
- New ACNC registration decision summaries published focusing on organisations working across international borders.
- Insights from the She Gives National Research Report, the largest mixed-methods study of women’s giving ever undertaken in Australia, with independent analysis by the Centre for Social Impact at the University of Western Australia.
- The importance of sound legal advice and following procedural requirements, highlighted through the case of Wildlife Information Rescue and Education Service Ltd v Emmet [2026] NSWSC 145.
We also highlight information on key events in the sector.
As always, please do not hesitate to reach out if we can support you as you pursue your purpose.
Happy reading!
Research and resources
From goodwill to payroll navigating the volunteer employee distinction for charities
The charity sector relies heavily on volunteers, with the most recent Australian Charities Report noting that Australian charities are supported by approximately 3.77 million volunteers, with more than half (52.1%) of all charities operating with no paid staff. Our article explores the legal landscape that organisations should be aware of when engaging volunteers.
Click here to read our article.
NSW charitable fundraising amendments now in effect
From 1 April 2026, ACNC-registered charities no longer need to apply for or renew a NSW charitable fundraising authority. Registered charities are automatically taken to hold a ‘deemed authority’ in NSW once they notify the ACNC that they intend to fundraise in that state. This means that deemed fundraisers no longer need to submit a NSW ‘Statement of compliance’ with their Annual Information Statement for lodgement with the ACNC, they simply report once a year to the ACNC.
For more information, click here to access the NSW Fair Trading website.
Tasmanian charitable fundraising legislation moving towards reform
The Charities and Associations Law (Miscellaneous) Amendment Bill 2025 passed the House of Assembly on 26 March 2026. This legislation aims to modernise Tasmania’s charity and fundraising framework by aligning it with national harmonisation reforms, including the adoption of the ACNC cross-border recognition model. The Bill will now proceed to the Upper House for consideration.
For more information, click here to view the Tasmanian Government news release.
ACNC shares new examples of registration decisions for overseas charities
The ACNC has expanded its charity registration summaries to include new cases that outline how the ACNC makes registration decisions for organisations working across international borders. The new summaries explore a range of topics, including organisations operating in high-risk or unstable regions, those registered as Basic Religious Charities and those conducting overseas missionary work. They also show how organisations are demonstrating that their overseas activities are genuine, planned and properly controlled.
While the ACNC decision summaries provide useful general guidance, it is important for charities or organisations looking to apply for registration to obtain advice tailored to their circumstances.
Click here to access the ACNC’s registration decision summaries.
She Gives releases National Research Report on women’s giving in Australia
Earlier this year She Gives released its first National Research Report, the largest mixed-methods study of women’s giving ever undertaken in Australia. Based on independent analysis by the Centre for Social Impact at the University of Western Australia, the report captures how women across Australia participate in giving and driving impact.
The report confirms that women lead in generosity, with contributions that are powerful, values-driven and far from fully realised. The report also highlights that the diverse forms of women’s giving, including financial contributions, volunteering, governance, leadership and informal care, represent a significant and often under-recognised component of Australia’s social infrastructure.
The report's recommendations advocate for a coordinated national effort to acknowledge women's leadership in philanthropy, enhance the systems enabling women to give confidently and effectively and foster large-scale collaboration to unlock the full potential of women's giving.
The importance of sound legal advice – Wildlife Information Rescue and Education Service Ltd v Emmet [2026] NSWSC 145
The importance of sound legal advice and following procedural requirements carefully was highlighted through the case of Wildlife Information Rescue and Education Service Ltd v Emmet [2026] NSWSC 145. The case arose from procedural irregularities in the process by which WIRES, Australia’s largest wildlife rescue organisation, sought to convert its corporate form from an incorporated association to a company limited by guarantee. The NSW Supreme Court found that incorrect legal advice caused the irregularities and made orders on conditions to regularise the conversion, including requirements for enhanced financial transparency and an invitation to lapsed members to rejoin the organisation. The case serves as a timely reminder of the critical importance of obtaining sound legal advice and adhering to procedural requirements when undertaking significant organisational change.
Click here to read the full case.
Upcoming events and webinars
CLAANZ – Key case series
Continuing their Key Case Series, the Charity Law Association of Australia and New Zealand (CLAANZ) will hold a webinar on several key cases from 2025 and 2026, presented by Professor Myles McGregor-Lowndes (QUT), Rebecca Lambert-Smith (Moores) and Caleb Simmons (Prolegis).
Event details
Date: Monday 20 April 2026
Time: 1pm to 2pm AEST
Format: Online via Teams. If you cannot attend at the above time, please note the webinar will be recorded and the recording link sent to registrants up to a week after.
Cost: Free
The Tax Institute – Not for profits, charities and tax
The Tax Institute is hosting a not-for-profit tax intensive covering a breadth of tax issues relevant to charities and not-for-profits, including sessions on fundraising, regulator engagement, employment considerations and more.
This session also counts towards 7 CPD hours.
Event details
Date: Wednesday 29 April 2026
Time: 8am to 3:30pm (AEST)
Format: In person at the Four Seasons Hotel, Sydney and Online
Cost: Varied depending on membership.
Seeds Impact Conference 2026
This year, the Seeds Impact Conference, presented by Parry Field Lawyers, will focus on impact and initiatives, covering a range of areas including the impact economy, community housing, start-ups, the intersection of charity and various other sectors (including art, technology, climate and health), and insights on high performance.
Event details
Date: Friday 22 May 2026
Time: 11am to 2:30pm (AEST)
Format: Online
Cost: Free
2026 CLAANZ Annual Conference
Gilbert + Tobin is excited to host this year’s CLAANZ Annual Conference. The theme of the conference is Towards Solutions: Pressing Issues in Charity Law and will be held over one and a half days in July 2026.
Charities and Social Sector Partner Darren Fittler will deliver a keynote address focusing on a number of pressing issues in charity law. There will also be panels conducted by various practitioners and industry leaders, including our own Elizabeth Wighton, on a range of legal and regulatory issues facing charities and their advisors, including compliance, AI, taxation, gifts and bequests, mergers and restructures.
Event details
Date: Thursday 23 July – Friday 24 July 2026
Format: Gilbert + Tobin, Sydney and online
Cost: Varied depending on membership.