In this edition
In this edition, we explore the latest developments shaping the not-for-profit and charity landscape.
Our feature article examines charitable bequests, with a focus on protecting and preserving these gifts. With an estimated $40 million in charitable bequests going unnotified or unpaid each year, we explore common issues that can reduce or redirect gifts, including family provision claims and tax considerations, and outline practical steps charities can take to engage proactively with executors and estate administration.
We also bring you sector updates, including:
- the ACNC’s updated Commissioner’s Interpretation Statement on community housing
- the ACNC’s new regulatory focus areas for 2026-27 on governing documents and working effectively with partners the launch of the Charity Resilience and Productivity Project
- new ACNC Advisory Board appointments.
We also bring you upcoming events, including the Not-for-Profit Cyber Uplift Community of Practice Launch Webinar on 26 August 2026 and the Charity Law Association of Australia and New Zealand’s (CLAANZ) webinar ‘From Incident to Insights: Key Privacy Lessons for Charities’ on 3 September 2026.
As always, please reach out if we can support you as you pursue your purpose.
Happy reading!
Research and resources
Bequests and the bottom line: practical tips for charities
Gifts in wills represent a significant and sustained source of funding for charities in Australia. Yet only 6.5% of Australian wills currently include a charitable bequest, and an estimated $40 million in charitable bequests goes unnotified or unpaid every year.
Understanding how gifts are lost (including through administrative issues, family provision claims, cy-près applications, or missed tax-saving opportunities) and what charities can do to protect them is increasingly important for charities and their advisers. By engaging early and maintaining clear communication throughout the estate administration process, charities are better positioned to identify potential issues before they escalate and to advocate effectively for the donor’s wishes.
Read the full article, Bequests and the bottom line: practical tips for charities.
ACNC launches updated CIS on contemporary community housing models
On 14 August 2026, the ACNC released a significant update to its guidance on the provision of community housing by charities. The new Commissioner’s Interpretation Statement: Community housing (CIS) replaces the previous Commissioner’s Interpretation Statement: Provision of housing by charities published on 5 November 2021.
The release of the updated CIS comes following the ACNC’s issuing of a consultation draft in November 2025 and extensive public consultation with the sector, community housing peak bodies and regulators.
The updated CIS provides greater clarity on how the ACNC applies charity law principles when assessing community housing charities. It includes expanded guidance on contemporary housing models, including social housing, affordable housing, key worker housing, mixed-tenure developments and multi-party special purpose vehicles (SPVs). It also addresses poverty, distress and disadvantage as they relate to community housing, and provides greater clarity on commercial activities, financing arrangements and home ownership schemes.
For charities considering SPV arrangements, the updated CIS includes important guidance on governance, eligibility for registration and managing risks and includes practical case studies to illustrate key points.
With the housing sector continuing to evolve, charities involved in community housing should review the new CIS to ensure their activities and structures align with the ACNC’s expectations.
A more detailed analysis of the updated CIS will be published in the coming weeks.
Access the ACNC’s updated Commissioner’s Interpretation Statement: Community housing.
2026 Doing Business in Australia Guide now available
Gilbert + Tobin’s Doing Business in Australia Guide for 2026 is now available. This practical guide to Australia’s legal and regulatory landscape is essential reading for businesses, investors and legal advisers entering or operating in Australia, including international charities looking to establish a presence in Australia. The guide gives a snapshot of the core requirements for doing business in Australia and what an entity wishing to establish a presence here should understand. It covers Australia’s system of government, legal framework and key regulators, foreign investment review, establishing a business presence, acquisitions, capital raising and disclosure requirements, financial services and banking, taxation, competition, consumer protection, employment law, intellectual property, dispute resolution, property, native title and Indigenous heritage, and privacy law, and much more.
International charities looking to establish a presence in Australia may benefit from specialist advice on key steps, including incorporation, ACNC registration, navigating regulatory requirements and understanding the practical considerations for operating here.
View the full Doing Business in Australia Guide.
Announcements and reminders
Release of the ACNC’s 2026–27 regulatory focus areas
The Australian Charities and Not-for-profits Commission (ACNC) has announced its regulatory focus areas for 2026–27, signalling a shift in priorities towards two foundational governance matters: governing documents and working effectively with partners.
The ACNC’s focus on governing documents reflects the regulator’s view that these documents are foundational to good governance. The ACNC has flagged that where governing documents on the ACNC Register are missing, outdated, incomplete, inconsistent with the charity’s activities or not well understood by its Responsible People, this contributes to misunderstanding, internal disputes, mission drift and overall compliance concerns.
The focus on working with partners emphasises the importance of conducting due diligence, documenting arrangements and maintaining ongoing oversight when engaging third parties to deliver activities on your charity’s behalf, as well as having a process for monitoring, evaluating and ending partnerships. The ACNC will provide guidance to help Responsible People understand their ongoing obligations to maintain oversight when partners deliver activities on their behalf.
These focus areas mark a shift from recent priorities (effective record-keeping in 2025-26; complex structures to conceal non-compliance in 2024-25) towards strengthening foundational governance. Charities should review their governing documents and partnership arrangements to ensure they are current, complete and well documented.
The ACNC has indicated it will release further guidance on these issues. An update will be provided when that guidance becomes available.
See the ACNC’s 2026-27 regulatory focus areas.
New Charity Resilience and Productivity Project announced
At the ACNC’s Governing for Good Forum in Melbourne on 14 August 2026, the Hon. Dr Andrew Leigh MP announced the Charity Resilience and Productivity Project.
The ACNC will deliver the project in collaboration with the Australian Taxation Office (ATO). It aims to help realise the ACNC’s second statutory object to support and sustain a robust, vibrant, independent and innovative charity sector. It will boost charity education on key governance issues and help charities prevent common compliance risks, understand new laws and safely adopt new technologies. The project will also amplify work across government and the sector on cyber uplift and digital productivity, and support face-to-face events where charities can meet key regulators and get their questions answered in one place.
The project will run from October 2026 to June 2028.
Read Treasury’s announcement.
New appointments to the ACNC Advisory Board
Congratulations to all new and reappointed members of the ACNC Advisory Board, who bring together expertise in charity law, philanthropy, governance, multicultural communities and service delivery.
The Government has reappointed Ms Sarah Davies AM as Chair, Ms Sara Harrup as Deputy Chair and Mr Ian Hamm as a member. Four new members have also been appointed: Ms Alice Macdougall (charity law expert and ACNC Charity Forum member), Professor Ian Murray (not-for-profit law academic at the University of Western Australia), Mr Krystian Seibert (former Productivity Commission Associate Commissioner who led the philanthropy inquiry) and Dr Rosy Walia (CEO of Multicultural Care with 25 years’ experience in community and health sectors). Mr Nick Maisey continues as a part-time member.
All appointments commence on 2 August 2026 and run until 1 August 2029. We also acknowledge outgoing members Emeritus Professor Myles McGregor-Lowndes OAM, Ms Anna Bacik, Mr David Crosbie and Ms Rosina Loria for their contributions over the past three years.
See further information on the appointments.
Upcoming events
Not-for-Profit Cyber Uplift Community of Practice Launch Webinar
The Department of Home Affairs and the ACNC are launching the Not-for-Profit Cyber Uplift Community of Practice, a national initiative to strengthen cyber security across the charity and not-for-profit sector. This free webinar introduces the initiative and offers practical guidance on protecting your organisation and the communities you serve.
See further information and register.
Event details
Date: Wednesday 26 August 2026, 1.00pm – 2.00pm AEST
Format: Online (access link provided via email before the event)
Cost: Free
Register here.
Charity Law Association of Australia and New Zealand (CLAANZ) Webinar – From Incident to Insights: Key Privacy Lessons for Charities
Please join the Australian Privacy Commissioner and Oxfam Australia as they reflect on a data incident experienced by Oxfam and the lessons it offers for charities. Chaired by CLAANZ, this webinar will discuss charities’ privacy obligations, the regulatory role of the Office of the Australian Information Commissioner, and the practical steps taken by Oxfam to strengthen its privacy practices. The discussion will explore how charities can foster a culture of privacy, to protect their organisations’ data and the personal information entrusted to them.
Event details
Date: Thursday 3 September 2026, 1.00pm – 2.00pm AEST
Format: Online via Zoom
Cost: Free
Register here.