Your charity can report as a group in one of two ways:
- joint reporting – when your charity, as part of a group of registered charities, submits one annual information statement (AIS) and one financial report (if applicable), and
- collective reporting – when your charity, as part of a group of registered charities, submits one or more Annual Information Statement or financial report on another basis (for example, according to types of activities).
You must apply to the ACNC for joint or collective reporting. We will consider a number of factors (such as the public interest in transparency, or our ability to assess compliance) before we can agree to this.
Those that are approved for group reporting also need to adhere to certain group reporting conditions.
Charity size and group reporting
If your charity is part of a reporting group, the size of the reporting group is:
- large if one or more of the charities in the group is large
- medium if one or more of the charities in the group is medium and none is large, or
- small if none of the charities in the group are medium or large.
Meeting obligations to other agencies
Each charity remains responsible for meeting its reporting obligations to other agencies (for example, reporting to other state or government agencies).
Bulk lodgement is the process that allows you to submit more than one Annual Information Statement on behalf of multiple registered charities on a single form.
This is common for organisations such as a corporate trustee administrating multiple trusts, or a denomination administration office for multiple religious charities.