An Analysis of the ACNC's Approach to Compliance and Enforcement

Abstract

As part of a three-year project on governance and regulation of charities in Australia and in England and Wales, the authors have prepared a detailed report that outlines, and critically analyses, the compliance and enforcement activities conducted by Australia’s charities regulator, the Australian Charities and Not-for-profits Commission (‘ACNC’) based on detailed data analysis. The Report is made against the backdrop of a review of the ACNC legislation published in 2018 and the Government Response to that Review as well as an audit conducted by the Australian National Audit Office that was released in 2020 — each of which made relevant recommendations.

Keywords: charities, enforcement, compliance, ACNC, regulation

JEL Classification: K10, K20