Charities registered with the ACNC which solely pursue purposes
for the advancement of religion must ensure that the correct
corresponding "sub-type" of entity (i.e. advancement of
religion) has been confirmed with the ACNC before 3 December
In accordance with the Charities (Consequential Amendments
& Transitional Provisions) Act 2013 from 1 January 2014
there will be 14 possible sub-types of charity:
Advancing Social or Public Welfare;
Promoting Reconciliation, Mutual Respect and Tolerance between
Groups of Individuals that are in Australia;
Promoting or Protecting Human Rights;
Advancing the Security or Safety of Australia or the Australian
Preventing or Relieving the Suffering of Animals;
Advancing the Natural Environment;
Purposes Beneficial to the General Public and Analogous to the
Other Charitable Purposes;
Advancing Public Debate;
Institution whose Principal Activity is to promote the
Prevention or the Control of Diseases in Human Beings; and
Public Benevolent Institution.
If the only corresponding sub-type of
charitable entity is No. 4 (Advancing Religion), it is essential
that this is confirmed with the ACNC before 3 December 2013. This
is to ensure additional charity tax benefits associated with being
a religious charity are correctly applied.
There is no need to re-notify the ACNC if your religious charity
has already notified the ACNC that its subtype is the advancement
of religion. We recommend you check the ACNC register to ensure
that your religious charity is correctly registered. This can be
done at www.acnc.gov.au and
follow the tab "Find a Charity".
If you have not updated the ACNC as to your charity's
sub-type or the sub-type is incorrectly listed on the ACNC
register, it is important that you confirm your religious charity
sub-type before the deadline to continue receiving your tax
You can notify the ACNC of your charity's sub-type by:
completing Form AA (Transitional Arrangements); or
submitting your 2013 Annual Information Statement before 3
December 2013 (if you have a 30 June reporting period).
We note that most charities who solely select a charitable
purpose that is the advancement of religion will often also be a
Basic Religious Charity (BRC). There is no corresponding deadline
or requirement to notify the ACNC if your charity wishes to be
considered as a BRC, however we recommend notifying the ACNC of
this intention at the same time as clarifying the corresponding
It is important that you log on to www.acnc.gov.au and search the
register to check what details are currently held by the ACNC for
The content of this article is intended to provide a general
guide to the subject matter. Specialist advice should be sought
about your specific circumstances.
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