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Health & Professional · Brisbane

Accountants for Not-for-Profits

ACNC reporting, the NFP self-review return, grant acquittals and an audit every year — governance-heavy compliance on a volunteer's timetable.

CPA-qualifiedRegistered Tax & BAS AgentsFixed monthly fees

What are a not-for-profit's tax and reporting obligations?

Registered charities report annually to the ACNC (Annual Information Statement, with financial reports for medium and large charities) and access tax concessions including income tax exemption and, where endorsed, DGR status. Non-charitable NFPs that self-assess as income tax exempt must now lodge an annual NFP self-review return with the ATO. Most organisations also face incorporated association obligations, GST and FBT concessions, and grant acquittal reporting on funders' own timetables.

  • Specialist support for not-for-profit organisations
  • Fixed monthly packages from $220
  • BAS, payroll and year-end handled together
  • Benchmarked against ATO industry figures

What we watch

What matters most for not-for-profit organisations.

The NFP self-review return

Self-assessing non-charitable NFPs must lodge annually or risk losing exemption. Many boards are still unaware.

Grant acquittals

Funders want expenditure mapped to the funded purpose. Set the chart of accounts up for that at the start, not at acquittal.

FBT and GST concessions

Rebatable employer status and salary packaging concessions are valuable but conditional — and commonly applied incorrectly.

Board-readable reporting

Volunteer boards need reports they can govern from, with restricted and unrestricted funds shown separately.

Deductions

Not-for-Profits — what you can claim.

A working checklist we go through with every client in this sector. Substantiation requirements differ by item — we'll tell you which need records and which don't.

  • Program delivery and service costs
  • Employee wages, super and salary packaging
  • Premises, utilities and insurance
  • Volunteer support, training and screening costs
  • Audit, accounting and governance costs
  • Fundraising and event expenses
  • Depreciation on equipment and vehicles
  • Software, IT and cyber-security costs

Free 15-minute consultation

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FAQ

Not-for-Profits — questions we're asked most.

Do we need an audit?

It depends on size and legal form. Medium ACNC-registered charities need a review or audit; large charities need an audit. Incorporated associations have separate thresholds under Queensland law, and funding agreements often impose their own requirements regardless. We prepare the financials and coordinate an independent auditor.

What is the NFP self-review return?

Non-charitable not-for-profits with an active ABN that self-assess as income tax exempt must lodge an annual self-review return with the ATO confirming eligibility. Failing to lodge can lead to loss of exemption and penalties. It's a governance item that belongs on the annual calendar.

How do we get DGR status?

DGR endorsement requires falling within a specific DGR category and meeting its conditions — charitable registration alone isn't sufficient. Applications are made to the ATO, and most refusals come from purposes or governing documents that don't match the category claimed. Get the constitution reviewed before applying.

Can we pay our board members?

Usually only if the constitution permits it and conflicts are managed properly; many governing documents prohibit it outright. Reimbursement of genuine expenses is normally fine. Payments to related parties also require careful disclosure under ACNC governance standards.

Written & reviewed by

Tax Accountant Brisbane Team

CPA-qualified accountants & registered tax agents

Our Brisbane team has prepared thousands of individual, small-business and SMSF returns since 2015. Every guide on this site is written, fact-checked and updated against current ATO rulings and legislation.

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Accountants for not-for-profits — let's talk.

Free 15-minute consultation, fixed monthly fee, and an accountant who already knows your sector.

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