How to register a charity association in Australia
Thủ tục đăng ký thành lập (và điều hành) Hội Từ Thiện ở Úc
How to Register (and run) a Charitable Association in Australia
Need to register with different Australian Government Departments:
a) Register an Incorporated Association in your state/territory:
Australian Charities and Not-for-profits Commission (ACNC)
Consumer Affairs (Victoria)
Office of Fair Trading (NSW)
Office of Fair Trading (Queensland)
Office of Consumer & Business Services (SA)
Department of Commerce (WA)
Office of Regulatory Services (ACT)
Consumer Affairs and Fair Trading (Tasmania)
Northern Territory (NT) - No current legislation exist.
b) Register for Charitable Fundraising Activities in your state/territory:
c) Register an Australia-Wide Non-Profit or Charitable Organisations:
Getting Started for Non-Profit Organisations
Registering your organisation - Tax basics for non-profit organisations (with ATO)
Apply for an ABN (with ABR)
Registering for not-for-profit or Charitable organisations (with ASIC)
Incorporated Association wishing to carry on business outside its home jurisdiction:
An incorporated association may become registered under the Corporations Act so it can carry on business in other states or territories outside of its home jurisdiction without needing to register as a company.
d) Optional DGR - Apply for Deductible Gift Recipient (DGR) status with ATO (allowing you to issue tax deductible receipts):
Endorsement process for Deductible Gift Recipients (DGR) status
Application for endorsement as a deductible gift recipient
Endorsement as a deductible gift recipient (How to complete the Application for DGR)
GiftPack - Guide for deductible gift recipients & donors
Income tax: endorsement of income tax exempt charities (Taxation Rulling 2000/11)
- Paragraphs 12, 15, 98, 99: about requirements of physical presence and charity objectives & distributions principally in Australia.
- Paragraphs 16, 17, 53, 54, 55, 100, 101: about distributions of gifts and government grants where gift money is Disregarded Amount if distributed overseas and does not affect the tax exemption.
Tax Assessment Act 1997 (special conditions - paragraphs 50.50 and onwards as refered to in Taxation Rulling 2000/11)
A Private Tax Rulling for an individual charity organisation exemption may be applied with ATO:
Non-Profit Centre
PO Box 1130
Penrith, NSW 2740
A reply would be given within 28 days.
e) Optional DGR - Apply for an "Overseas Aid Fund" through AusAID and approved by the Minister for Foreign Affairs, and then DGR status approved by ATO:
AusAID Aid Programs to Vietnam
Assisting Local Communities: Evaluation of Government Funded NGO Projects in Vietnam
Sách Hướng Dẩn Thực Hành về Điều Hành Hội Từ Thiện (ở tiểu bang NSW, Úc) rất hữu dụng:
Chúng tôi chưa tìm thấy sách tương tự viết cho các tiểu bang khác ở Úc, nên các hội Từ thiện ở các tiểu bang khác ở Úc (hoặc ở các quốc gia khác) có thể dựa theo cuốn sách NSW này và bổ túc nó với những luật lệ từ thiện riêng ở địa phương của Quí vị. Sách cho NSW này có thể download miễn phí.
"Best Practice Guidelines for Charitable Organisations" is a very useful book:
Produced by the Office of Charities, Department of Gaming & Racing (NSW - Australia). Other states do not seem to have published a similar book, hence this NSW Guidelines book may be based on with necessary modifications, if required, to other Australian states or country's charity rules and laws. This NSW Guidelines book is free to download .