Elizabeth Wighton

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Gifts in wills represent a significant and sustained source of funding for charities in Australia. These charitable bequests often reflect decades of stewardship and relationship-building between a charity and its supporters. Yet only 6.5% …

The Charity Law Association of Australia and New Zealand (CLAANZ) 2026 Annual Conference tackled the forces putting charitable purpose under pressure: commercial activity, debt, mergers, bequests and AI. This article synthesises the confere…

Mergers and acquisitions (M&A) are increasingly part of the strategic conversation for charity and not-for-profit boards. The Australian Institute of Company Directors’ Not-for-profit Governance & Performance Study 2025–26 found that 20% of…

Welcome to the June edition of Gilbert + Tobin’s Social sector spotlight. In this issue, we explore the latest developments shaping the not-for-profit and charity landscape. Read more.

Explore Gilbert + Tobin's May 2026 Social Sector Spotlight covering ACNC group reporting, DGR updates, Payday Super reforms and key charity sector events. Read more.

ACNC group reporting and bulk lodgement can reduce reporting burdens for charities operating in complex group structures. Visit Gilbert + Tobin for more.

Welcome to the April edition of Gilbert + Tobin’s Social sector spotlight. In this issue, we explore the latest developments shaping the not-for-profit and charity landscape. Read more.

Charities and not-for-profits across Australia rely heavily on volunteers to deliver their services. According to the Australian Charities and Not-for-profits Commission (ACNC), more than half of all registered charities (52.1%) operate wit…

The introduction of a new deductible gift recipient category is an uncommon occurrence, warranting attention when a development arises. With the Australian Government pursuing its broader objective of doubling philanthropic giving in Austra…

Welcome to the March edition of Gilbert + Tobin’s Social sector spotlight. In this issue, we explore the latest developments shaping the not-for-profit and charity landscape. Read more.

The first edition of Social Sector Spotlight for 2026.

Australia’s charity regulator, the Australian Charities and Not for profits Commission (ACNC), is on high alert as public pressure mounts to address terrorist financing and money laundering.

Stay informed on Australia’s not-for-profit sector – charity mergers, ACNC guidance, digital trends, DGR reform and key governance insights. Read more at Gilbert + Tobin.

Stay informed on Australia’s not-for-profit sector – charity mergers, ACNC guidance, digital trends, DGR reform and key governance insights. Read more at Gilbert + Tobin.

A practical guide for directors on mergers with charities in financial distress, addressing governance, safe harbour and insolvency law obligations.

We are pleased to present the October 2025 edition of our Social Sector Spotlight, offering an insight into the latest developments shaping the not-for-profit and charity sector.

Selecting an appropriate legal structure is an important decision when forming a charity. The structure frames governance, member rights (where applicable), regulatory oversight, reporting and how the organisation can scale.

Explore September 2025’s social sector spotlight: DGR guidance for animal welfare charities, legal insights on mergers, and key ACNC & ATO updates. Read more at Gilbert + Tobin.

5 September 2025 is International Day of Charity.

In the ever-evolving sphere of charitable giving, the decisions made by key international players can have far-reaching consequences. One of the most significant and widely discussed recent developments has been the reduction of foreign aid…

As we welcome a new financial year, we shine a spotlight on key updates and events in the charity, not-for-profit (NFP) and social sector, with reminders from the Australian Charities and Not-for-profits Commission (ACNC), Treasury and the …

Australia is on the cusp of a significant transformation of its merger control regime, with sweeping reforms set to impact all sectors. Charities and not-for-profits are not exempt. The data indicates that mergers and acquisitions are incre…

With the ATO’s renewed funding and focus on the NFP sector, charities must ensure governance, purpose, and compliance are watertight to avoid investigation.

This month’s social sector spotlight covers harm prevention charities, ACNC guidance on charitable purposes, AI in board minutes and key upcoming events.

Overview of the DGR category for developing country relief funds or organisations, including recent changes, requirements for registration and the types of activities these entities typically undertake.

On World Day of Social Justice, explore updates for charities and NFPs — new DGR rules, ACNC consultations, AASB reforms, and upcoming sector events.

In this article, we explore various legal considerations and opportunities associated with remunerating charity and not-for-profit directors.

Ancillary funds are trusts established to provide a link between donors and organisations which are able to receive tax deductible donations. Ancillary funds cannot operate programs or deliver services but are instead used to support eligib…

To be recognised as a charity in Australia, an entity must have all of its purposes as charitable purposes for the public benefit. The Charities Act 2013 (Cth) (Charities Act) provides for twelve charitable purposes, including the purpose o…

In continuation of our Charitable Purpose series, we explore the charitable purpose often referred to as ‘other similar purposes beneficial to the general public’.

In this article we explore the charitable purpose of ‘advancing the security or safety of Australia or the Australian public’.

As a continuation of our deductible gift recipient (DGR) series, in this article we explore the characteristics and requirements of the DGR category - Public Fund for Persons in Necessitous Circumstances. This category is a type of fund eli…

A public benevolent institution (PBI) is a type of charity registered with the Australian Charities and Not-for-profits Commission (ACNC) which is organised, conducted or promoted for the relief of poverty, sickness, destitution, helplessne…

There are countless organisations throughout Australia undertaking work for the care and protection of animals. For those wishing to pursue deductible gift recipient (DGR) endorsement, the category of ‘animal welfare charity’ ma…

A charitable services institution (CSI) is a lesser known category of deductible gift recipient (DGR) and a useful option to consider for organisations which may not quite fall within the public benevolent institution, health promotion char…

We answer: What are health promotion charities? What is recognised as a ‘disease’? What does promotion involve? What tax concessions are health promotion charities entitled to?

The Australian Charities and Not-for-profits Commission (ACNC) has released the Annual Australian Charities Report 9th Edition (the Charities Report), analysing the activity of 49,402 charities for the previous reporting period. In this per…

Running effective and compliant fundraising appeals is a crucial part of any charity or not-for-profit relying on donations from the public for revenue. Where a charity is endorsed as a deductible gift recipient (DGR) under the Income Asses…

Advancing culture charities must align activities with their purpose and meet strict ACNC and DGR requirements amid ongoing ROCO reforms. Read more at Gilbert + Tobin.

After the highly publicised data breaches that have occurred in the Australian market recently, the spotlight on privacy obligations is brighter than ever. In this article we discuss seven basic questions all charities should be asking when…

For an organisation to be recognised as a charity in Australia, it must be registered as a charity with the Australian Charities and Not-for-profits Commission (ACNC), under one or more charity subtypes. Charity subtypes are categories whic…

With the referendum for the Indigenous Voice to Parliament occurring this year, charities are considering whether they will have a stance on the referendum.

The Treasurers have agreed to a set of nationally consistent fundraising principles to streamline and harmonise State and Territory requirements for charitable fundraiser conduct.

In Australia, for an organisation to be recognised as a charity, it must be registered as a charity with the Australian Charities and Not-for-profits Commission (ACNC). All charities are required to be registered under one or more charity s…

As a continuation of our deductible gift recipient (DGR) series, we explore the characteristics and requirements of the DGR category - overseas aid fund.

In this article we explore the characteristics & requirements of Australian disaster relief funds (ADRFs). A type of fund eligible to be endorsed as a DGR.

This article looks at the purpose, activities and requirements to qualify as a charity preventing or relieving the suffering of animals.

Entities seeking DGR endorsement may wish to consider their eligibility for inclusion on the Register of Harm Prevention Charities.

In this article we set out five key questions every charity should ask if they are thinking about, or currently engage in, overseas operations.

During times of crisis, as we observe the devastation play out in real time, it is common to ask ‘what can I do to help?’ While many charities play a direct role in responding to these events through relief and recovery efforts …

This article explores how Indigenous organisations can register as a charity with the Australian Charities Not-for-profit Commission, and the legal structure open to some Indigenous charities through the Corporations (Aboriginal and Torres …

Charities advancing the natural environment must show activities deliver real public benefit and meet strict ACNC and DGR requirements. Read more at Gilbert + Tobin.

We unpack the circumstances in which a charity may be permitted to undertake such activities, and the increased risks during an election year.

We explore the meaning of ‘public debate’ in the context of ACNC charity registration & consider the activities that can and cannot be undertaken in pursuance of this purpose.

Charities promoting reconciliation must show activities advance harmony, respect and tolerance under the Charities Act’s strict purpose test. Read more at Gilbert + Tobin.

To be registered as a charity with the Australian Charities and Not-for-profits Commission (ACNC) an organisation must have all of its purposes as charitable purposes for the public benefit.

For charitable and not-for-profit organisations interested in understanding whether they are eligible for endorsement by the Australian Taxation Office (ATO) as a deductible gift recipient (DGR), one option to consider is an approved resear…

Directors should be preparing for the start of the new director identification number (DIN) regime in November 2021. But what exactly is this new requirement and does it apply to charities and not-for-profits?

Plans to reform the laws relating to deductible gift recipient (DGR) endorsement, which have been under consideration since 2017, will come into effect on 1 October 2021.

The ACNC’s latest Charities Report shows strong sector growth, rising donations and assets, but fewer volunteers — highlighting Australia’s charity trends.

Charities can strengthen governance by applying ASX principles on board structure, risk, ethics and reporting to build transparency, trust and public confidence. Visit Gilbert + Tobin for more.

Proposed ACNC governance changes tighten charity compliance, expanding unlawful conduct rules and linking registration to the Redress Scheme. Read more at Gilbert + Tobin.

Companies use CSR and philanthropy to build reputation and engagement, but directors must meet legal duties when structuring corporate foundations. Read more at Gilbert + Tobin.

The Federal Government released its long-awaited response to this review in March 2020 and intends to support a number of the Review Panel's recommendations.

ACNC is reviewing PBI compliance and DGR endorsements, making it vital for charities to update records and assess eligibility. Read more at Gilbert + Tobin.

Before donating this EOFY, follow four steps to give wisely — match your passion, check tax deductibility, research charities and know what you’re getting.

The Supreme Court of NSW ruled this week on how the NSW Rural Fire Service Brigades Donations Fund (NSW RFS Fund) can spend the $51.3M raised by Celeste Barber in her record-breaking Facebook charitable fundraising campaign.

Not all not-for-profits are charities. Learn what legally defines a charity in Australia, its purposes under the Charities Act, and common misconceptions.