In this month’s social sector spotlight, we bring a range of key updates and upcoming events in the sector, including a recently published de-identified registration decision summary from the Australian Charities and Not-for-profits Commission (ACNC).
In this month’s feature article, we highlight the deductible gift recipient (DGR) category of harm prevention charities, including addressing changes introduced to this category from 1 January 2024.
Research and resources
Deductible gift recipient update – harm prevention charities
Supporting individual wellbeing and addressing behavioural and social issues are crucial to enabling people to thrive and actively participate in the community. This involves fostering social connections, providing support and addressing systemic challenges in creating a more inclusive and resilient society. Harm prevention charities therefore play a significant role in safeguarding vulnerable people and supporting individuals, their families and communities.
Harm prevention charities have existed for some time and until 1 January 2024, the Secretary of the Department of Social Services maintained and administered this DGR category. From 1 January 2024, the Australian Taxation Office (ATO) assumed administration of harm prevention charities.
We explore the updated DGR category of harm prevention charities, including the requirements and processes for registration and the types of activities these entities undertake. Read our ‘Deductible gift recipient update – harm prevention charities’ article.
ACNC registration decision summary: incidental or ancillary purposes
The ACNC published a new de-identified registration decision summary focusing on what the ACNC considers when determining if an organisation’s purposes are charitable or if they are incidental or ancillary purposes.
This decision summary demonstrates the reasoning the ACNC uses when organisations apply for charity registration and have purposes which may or may not be charitable.
The latest de-identified registration decision summary is available on the ACNC website.
AICD and Governance Institute of Australia issue updated guidance on board minutes and AI
In response to shifts in governance practice and the increasing use of artificial intelligence (AI), the Australian Institute of Company Directors (AICD) and the Governance Institute of Australia have released an update to the Joint Statement on Board Minutes (Statement).
The Statement revisits and reinforces the fundamental principles underpinning effective minute-taking in the context of modern technological advancements and the growing adoption of AI. It addresses contemporary challenges, including the role of technology in minute preparation, the use of AI tools and associated governance risks. The Statement emphasises that while AI can enhance efficiency, human oversight remains critical for the accuracy and integrity of board minute preparation.
Explore the updated Statement here: AICD - Effective board minutes and the use of AI: A joint statement.
Upcoming events and webinars
CLAANZ Annual Conference
The upcoming Charity Law Association of Australia and New Zealand (CLAANZ) Annual Conference will explore current issues in charity law. Topics covered include governance, accumulations and reserves, regulatory approaches, complex charitable structures, current issues in social housing, managing privacy reforms, AI issues, cy-près / judicial advice applications and cross-jurisdictional charity cases. Professor Matthew Harding, the conference’s keynote speaker, will consider the topic ‘Reimagining Charity Law’.
Dates: Monday 28 July to Tuesday 29 July 2025.
Time: Commences after lunch on Monday and continues with a full day on Tuesday.
Location: Victorian Bar, Owen Dixon Chambers East, Level 5, 205 William Street, Melbourne and online.
Cost: $200 for members and $400 for non-members. Concession and online rates also available. Please confirm details on the CLAANZ website to determine the ticket and pricing option that is best for you.
Registrations are now open.
For more details and to register, visit the CLAANZ website.
ACNC Governing for Good Forum
The ACNC Governing for Good Forum (previously known as the ACNC Regulators Day) will bring together charities, government agencies, sector representatives, charity law and accounting professionals and advisers to reflect on the sector's regulatory developments and explore the regulatory landscape.
Date: Wednesday 30 July 2025 (the day after the CLAANZ Annual Conference).
Time: 10am to 3:30pm.
Location: The Event Centre, Tower 2, Level 5, 727 Collins Square, Docklands and online.
Cost: Free (but spaces are limited).
Registrations are now open.
For more details and to register, visit the event page.