Every registered charity in Australia must lodge an ACNC Annual Information Statement (AIS) each year but many still get caught by deadlines or incomplete reporting. Here’s exactly what to include and how to stay compliant.

What Is the ACNC Annual Information Statement?

The ACNC Annual Information Statement (AIS) is a yearly report that registered charities must submit to the Australian Charities and Not-for-profits Commission (ACNC). It confirms charity activities, finances, and governance compliance for the year. Lodgement is due within six months of the end of the charity’s reporting period.

This statement is the primary tool the ACNC uses to monitor compliance and maintain transparency across the not-for-profit sector.

The core purpose of the AIS is to:

• Confirm Charity Activities: It details what your organisation did throughout the year to achieve its charitable purpose.
• Report Key Financials: It provides a snapshot of your charity’s income, expenses, and assets.
• Demonstrate Compliance: The statement confirms your charity is meeting the ACNC Governance Standards.
• Update Key Details: It ensures your responsible persons and contact details are current on the ACNC Charity Register.

Lodging an AIS is a non-negotiable part of your annual reporting for charities in Australia, even if your charity was inactive or had no income.

Who Needs to Lodge an ACNC Annual Information Statement?

All charities registered with the ACNC regardless of size or structure must lodge an ACNC Annual Information Statement every year.

However, there are a couple of specific exceptions:

• Basic Religious Charities: Certain organisations that meet the ACNC’s definition of a Basic Religious Charity may be exempt from submitting financial reports but still need to submit an AIS.
• State-Based Reporting Arrangements: Some incorporated associations may have their data submitted directly to the ACNC by their state or territory regulator (for example, in NSW, SA, ACT, VIC, TAS, and NT). It’s crucial to confirm if your state’s arrangement applies to you.

If you’re unsure, it’s safest to assume you need to lodge.

ACNC Reporting Categories and Thresholds 2025

The ACNC understands that a small local charity doesn’t have the same resources as a large national one. That’s why ACNC reporting requirements are tiered based on annual revenue. Understanding these small, medium, and large charity reporting thresholds is the first step to ensuring you meet your obligations correctly.

Mistaking your category can lead to either unnecessary spending on a financial review you don’t need or, worse, non-compliance for failing to provide one you do.

These thresholds are indexed periodically, so it’s always wise to check the latest figures on the official ACNC website.

Charity Size	Annual Revenue	ACNC Reporting Requirements
Small Charity	Less than $500,000	Submit the ACNC Annual Information Statement only. A financial report is not required.
Medium Charity	$500,000 to less than $3 million	Submit the AIS plus a reviewed annual financial report.
Large Charity	$3 million or more	Submit the AIS plus a fully audited annual financial report.

As your charity’s revenue grows, so do the financial transparency requirements. A solid grasp of non-profit accounting in Australia becomes essential as you move into the medium and large categories.

What Information You Need to Include

Before you log in to the ACNC login portal, gathering all the necessary information will make the lodgement process smooth and stress-free. Think of it as your pre-flight charity compliance checklist.

Here’s what to have ready:

• Charity Details: Your charity’s legal name, ABN, and current contact information.
• Activities and Outcomes: A clear summary of what your charity did during the reporting period to pursue its charitable purpose.
• Financial Information: Key figures including total income, total expenses, and asset/liability balances.
• People: The number of employees and volunteers you had during the year.
• Responsible Persons: An up-to-date list of your directors, committee members, or trustees.
• Governance: You will need to answer questions confirming your compliance with the ACNC Governance Standards, including disclosures of any related party transactions.
• Supporting Documents: Medium and large charities must have their signed, reviewed, or audited annual financial report ready to upload as a PDF.

How to Lodge Your ACNC Annual Information Statement

Ready to submit? The process to lodge your ACNC annual statement is done entirely online via the ACNC Charity Portal. Following these steps will help you complete the ACNC annual return correctly.

1. Log in to the ACNC Charity Portal: Head to charity.acnc.gov.au and sign in using your charity’s login details.
2. Select the Correct Reporting Period: Choose the financial year you are reporting on. For most charities, this is 1 July – 30 June.
3. Complete the Online Form: Systematically enter the details you prepared earlier activities, financial figures, responsible persons, and governance questions. The portal saves your progress, so you can complete it in multiple sessions.
4. Upload Your Financial Report (If Required): Medium and large charities will be prompted to upload their reviewed or audited financial report. Ensure it’s in PDF format and has been signed by the responsible persons.
5. Declare and Submit: A responsible person must make a final declaration that all information provided is true and correct. This is the official sign-off.
6. Check for Confirmation: After submitting, the ACNC will send a confirmation email. Keep this email as proof of lodgement.

Following this structured process ensures your annual obligations for ACNC compliance and reporting are met.

Common Mistakes and How to Avoid Them

Even the most diligent charities can make simple errors when lodging their ACNC Annual Information Statement. Being aware of common pitfalls is the best way to avoid them.

Common Mistake	Potential Outcome	How to Avoid It
Lodging Late	A red “overdue” notice on the public register; potential penalties or deregistration.	Set a calendar reminder well before your ACNC deadline. For most, this is 31 December 2025.
Incorrect Revenue Classification	Submitting under the wrong reporting tier (e.g., small instead of medium).	Double-check your total annual revenue against the latest thresholds before starting.
Forgetting to Upload the Financial Report	The AIS is considered incomplete and non-compliant.	For medium/large charities, have the final, signed PDF ready to upload before you begin.
Not Updating Responsible Persons	Inaccurate public information and potential governance breaches.	Make it a habit to update responsible persons in the Charity Portal as soon as changes occur.
Poor Financial Record-Keeping	Inaccurate financial data, difficulty preparing reports, and risk during an audit or review.	Maintain clear, organised financial records throughout the year using accounting software.

What Happens If You Miss the Deadline?

Missing the deadline to lodge your ACNC Annual Information Statement is a serious compliance issue. The ACNC follows a clear escalation process for non-lodgement.

1. Reminders and Notices: You will receive automated reminder emails, followed by formal overdue notices.
2. Public Red Flag: A red “overdue” warning will be placed against your charity’s entry on the ACNC Charity Register, damaging public trust.
3. Risk of Deregistration: Persistent failure to lodge can lead to ACNC charity deregistration. This is the most severe consequence, as it results in the loss of your charitable status, ABN, and all associated tax concessions, including DGR status.

The ACNC deadline for a standard 30 June financial year is 31 December. For charities with a different reporting period, the due date is six months after their financial year-end.

How the ACNC Statement Links with ATO Reporting

The ACNC and ATO reporting systems are closely aligned to streamline not-for-profit reporting requirements. When you submit your ACNC Annual Information Statement, the ACNC shares this information directly with the Australian Taxation Office (ATO).

This data sharing helps the ATO verify your charity’s ongoing eligibility for tax concessions, such as income tax exemption and DGR status.

Therefore, it is critical that the financial figures in your AIS are consistent with information reported to the ATO through:

• Income tax returns (if required)
• Business Activity Statements (BAS)
• PAYG withholding reports

Any inconsistencies can trigger a review from either the ACNC or the ATO. Before lodging, cross-check your figures to ensure perfect alignment and maintain your good standing. You can find more detail on the ACNC’s official page.

Preparing Your Charity’s ACNC Annual Return

Use this charity compliance checklist to ensure you have everything in order before you start the lodgement process.

•  Review Financial Records: Check that your full year’s income and expense records are complete and accurate.
•  Confirm Charity Size: Calculate your annual revenue to determine if you are a small, medium, or large charity.
•  Prepare Financial Statements: Compile your income statement, balance sheet, and a statement of cash flows.
•  Draft Activity Summary: Write a concise summary of your charity’s activities and achievements for the year.
•  Update Responsible Persons: Log in to the ACNC Charity Portal and ensure your list of responsible persons is current.
•  Arrange Review or Audit: If you are a medium or large charity, engage an independent, qualified accountant to conduct a review or audit well before the deadline.
•  Set a Calendar Reminder: Note your lodgement due date – six months after your financial year-end.

FAQs

What is the due date for the 2025 ACNC Annual Information Statement? For charities with a standard financial year ending 30 June, the due date for the 2025 AIS is 31 December 2025. For all others, it is six months after their financial year-end.

Can I get an extension on the ACNC deadline? You can apply for an extension via the ACNC Charity Portal, but you must provide a valid reason (e.g., natural disaster, illness of a key person). Extensions are not guaranteed.

What is the difference between an annual information statement and a financial report? The AIS is the online form you fill out with questions about your charity’s activities and governance. The financial report is a separate, formal set of financial statements (like a profit & loss and balance sheet) that medium and large charities must prepare and have reviewed or audited.

Do all charities need an audit? No. Only large charities (annual revenue of $3 million or more) require a full audit. Medium charities (revenue between $500,000 and $3 million) need a less intensive review.

What happens if my charity was inactive for the year? You must still lodge an ACNC Annual Information Statement. You will report zero financial activity and briefly explain that the charity was dormant.

Can I amend a submitted AIS? Yes. If you discover an error after lodging, you can log back into the portal, correct the information, and resubmit the statement.

Where can I find an ACNC annual report example? The ACNC website provides templates and sample annual financial reports to guide charities. Many charities also publish their reports on their own websites, which can be found via the ACNC Charity Register.

Conclusion

Lodging your ACNC Annual Information Statement is a fundamental part of running a compliant and transparent charity in Australia. It’s more than just a regulatory task; it’s an opportunity to showcase your organisation’s hard work, financial stewardship, and commitment to its charitable purpose.

By understanding the ACNC reporting requirements, preparing your information thoroughly, and lodging on time, you protect your charity’s registration, maintain public trust, and ensure continued access to vital tax concessions.

Struggling to keep up with your charity’s compliance or financial reporting? The team at Nanak Accountants & Associates can manage your ACNC lodgements to ensure accuracy and timeliness, letting you get back to what matters most. Book a consultation today.