Governance & Compliance

Useful resources for operating a Community Foundation

  • Herbert Smith Freehills’ Community Foundations Structure & Compliance Overview
  • The Public Ancillary Fund Guidelines are the Australian Government’s rules for establishing and maintaining public ancillary funds as deductible gift recipients (Minimum Distribution requirements, Trustee responsibilities, Donors, Portability etc).
  • Under the 2016 amendments to the Public Ancillary Fund Guidelines, an Ancillary fund may now apply to the Commissioner of Taxation to reduce the minimum annual distribution under certain circumstances. Further information on the process and requirements are available here
  • Download this Public Ancillary Funds requirements information booklet from Herbert Smith Freehills
  • The Australian Charities and Not-for-profits Commission (ACNC) is the independent national regulator of charities.  Their website has information on your ongoing obligations and governance standards
  • Template letter of appointment for responsible persons which explains the latter’s duties under the ACNC’s governance standard 5 are available here (note these are ‘responsible persons’s within the meaning of the ACNC governance standards rather than the Public Ancillary Fund requirements which are much stricter)
  • The Public Ancillary Funds Handbook from Philanthropy Australia is essential reading for all community foundations with a Public Ancillary Fund.
  • The Institute of Community Directors Australia (ICDA) is a practice network for the members of Australian not-for-profit boards, committees and councils, and the senior staff who support them. The website is a rich source of resources including a Policy Bank of template policies for not-for-profits
  • The Not-for Profit Law Hub has legal information for community organisations in all jurisdictions in Australia
  • Better Boards has information is a resource for Boards and information on governance

Australian Community Philanthropy members are encouraged to contribute their resources (policies, position descriptions etc) to our growing resource library (documents will be de-identified before sharing with ACP members).

Know of a resource we should include here?  Let us know info@australiancommunityphilanthropy.org.au

See also the resources and information on our Setting Up A Community Foundation Page