Reporting requirements for charities and fundraising

Charities and community purpose organisations must report to us annually, unless they are exempt under the Collections Regulation 2008.

You will receive an annual return form from us within 1 month of the end of your association’s financial year. You can lodge your annual return using our online services or by mail.

You must attach:

• a statement of income and expenditure
• a balance sheet
• an audit report or statement of verification.

You must lodge these documents within 7 months of the end of your organisation’s financial year.

There are no fees for lodgement.

Learn more about lodging your association’s annual return.

Sanction for one-off appeal

Within 1 month of the appeal ending, you need to send us:

• an audited statement of receipts and payments
• written confirmation from the beneficiary that they have received the donation.

If all funds haven't been paid out, you will need to send a further statement showing how they were spent.

There are no fees for lodgement.

Audits and verification

Whether you need to have your financial statements audited or verified depends on your annual revenue.

If your total annual revenue is over $500,000, you must appoint a suitable person to audit your financial statements. This must be an independent person who:

• is a certified accountant
• is a registered auditor
• has another qualification or experience the Office of Fair Trading (OFT) considers appropriate.

If your total revenue is between $150,000 and $500,000, you must appoint a suitable person to verify your financial statements. This must be an independent person who:

• is a certified accountant
• is a registered auditor
• has another qualification or experience OFT considers appropriate.

If your total revenue is below $150,000, a member of your organisation’s governing body will need to verify your financial statements and provide a signed, written statement with the following wording:

The organisation’s financial records show the organisation keeps adequate financial records that record and explain transactions correctly and enable a true and fair financial statement to be prepared.

Exemption from reporting

If your charity or community purpose organisation is also registered with the Australian Charities and Not-for-profits Commission (ACNC), you will be exempt from lodging an annual return with us, provided you:

• satisfy an ACNC annual reporting requirement
• include your Queensland registration number (CH or CP number) on your ACNC report.

If your organisation is an association incorporated in Queensland, and you report to the ACNC as part of a group, or the ACNC withholds publication of your financial data, you may also need to report to OFT.

If your organisation operates gaming machines or conducts certain games under the Charitable and Non-profit Gaming Act 1999, you must continue to submit audited annual returns to the Office of Liquor and Gaming Regulation.