Charities with a year-end date of 30 June have until 31 January 2015 to lodge their Annual Information Statement (AIS) with the Australian Charities and Not-for-profits Commission (ACNC). The lodgement deadline was extended for one month (from 31 December 2014) to accommodate the ACNC Christmas close down and to provide charities with additional time to understand their reporting obligations.
The ACNC provides a range of resources to assist charities in the completion of their 2014 AIS, which includes reporting financial information for the first time for medium or large charities with revenues greater than $250,000.
These resources include sample forms and review checklists as well as offering guidance on the requirements for different sized charities and audit/review obligations.
The AIS can be lodged prior to the 31 January deadline via the ACNC charity portal.