ACNC 2017 Annual Information Statement

On-line

Checklist for Basic Religious Charities

Title / ACNC 2017 Annual Information Statement On-lineChecklist for Basic Religious Charities
Creation Date / 05 March 2018

1.ON-LINE Basic Religious Charity (“BRC”) Checklist

This checklist applies only to Congregations and Presbyteries who are endorsed by the ATO as a Charitable Institutions and recognised by the ACNC as a Basic Religious Charity and are intending to lodge their Annual Information Statement on-line.
This does not apply to organisations that:

  • are intending to lodge their Annual Information Statement in paper form
  • have PBI taxation endorsements; or
  • have Deductible Gift recipient (DGR) status; or
  • are registered charitable child care centres; or
  • are educational institutions such as primary and secondary schools.

Note: The checklist is generic and would support all congregations/ presbyteries. However there may be cases where your2017 Annual Information Statement is tailored to your individual congregation/ presbytery requirements

2.How to complete the ACNC 2017 Annual Information Statement ON-LINE

The table below sets out the standard responses to be provided by Uniting Church organisations that meet the definition of a Basic Religious Charity, when completing their 2017 Annual Information Statement on-line.

3.ON-LINE Lodgement of completed forms

This Statement must be lodged on-line with the ACNC after 1 January 2018 and before 30 June 2018.

This requires the individual organisation to have a user name and password issued by the ACNC

Log in details:

  1. Log in to the charity portal
  2. Choose the Portal tab
  3. Enter ABN as User name and password
  4. If you have forgotten the password you will need to supply the charity’s ABN and contact details to confirm that you are authorised to reset the password.

Please note that the ACNC does not require Basic Religious Charities to submit financial returns and Basic Religious Charities should not submit an annual financial return.

4.Checklist answers

Please note if you have completed previous ACNC Annual Information Statements (AIS) online you will notice some of the information has been prefilled in the 2017 AIS. Where this the case it is important to check all the pre filled information and make changes if necessary.

Question / Response
Section A – Charity Information
1 / This information is pre filled. Please checkthat theorganisation ABN is correct.
2 / This information is pre filled. Please check that the organisation name as detailed on your ABN registration for the ABN listed in 1 above with the Australian Business Register
Note:
This can be sourced through the ABR website by keying in your ABN.
3 / This information is pre filled .Please check the trading or business names being operated under the ABN registration. Add additional names as necessary.
4 (a) / Provide full details of the address for service for your congregation/presbytery.
If an e-mail address is to be included it must be an e-mail address specifically for the congregation/presbytery and not a personal e-mail address.
4 (b) / Provide full details of the contact person for your congregation/presbytery
5 / Provide details of your churchor presbytery street address to be displayed in the public domain on the ACNC website.
If an e-mail address is to be included it must be an e-mail address specifically for the congregation/presbytery and not a personal e-mail address.
6 / Place an X in the small, medium or large box as applicable.
The size of your congregation is determined by your annual revenue, which is income from your congregation’s ordinary activities, such as donations and grants. More information can be found at acnc.gov.au/charitysize
7 / Place an X in the NObox
7(a) / Place an X in the NO box
7(b) / Place an X in the NO box
7(c) / Place an X in the NO box
7(d) / Place an X in the YES or NO boxas applicable. Generally, churches are not endorsed as DGR, therefore select NO. However, if YES, your organisation is NOT a Basic Religious Charity (BRC) and must comply with the ACNC financial reporting regime.
7(e) / Place an X in the YES or NO box as applicable.
If Yes, your organisation is NOT a BRC andyou must use the “Checklist for Organisations other Than Basic Religious Charities” and must comply with the ACNC financial reporting regime
Additional information regarding Basic Religious Charity:
A Basic Religious Charity is an ACNC category for a particular type of registered charity. To be considered a Basic Religious Charity, a charity must meet all of these criteria:
  • It can only be registered with the charitable subtype of 'advancing religion',
  • It must not be incorporated or otherwise registered under certain legislation,
  • It has not been approved by the ACNC to report as part of a group for a particular reporting period
  • It must not, as a whole, be endorsed as a deductible gift recipient (DGR) or not operate a DGR fund(s) that had total revenue of $250,000 or more in the 2017 reporting period, and
  • It must not have received more than $100,000 in government grants in the reporting period or in the previous two reporting periods.
More information can be found on the ACNC website at acnc.gov.au/basicreligiouscharity
Section B - Activities
8 / Place an X in the YES Box
9 / Under Main Activity please select Religious Activities. Please do not tick any other box listed in this question.
10 / Insert
The organisation pursued its charitable purposes by facilitating worshipping, witnessing and serving as a fellowship of the Spirit in Christ. Its members meet regularly to hear God’s Word, to celebrate the sacraments, to build one another up in love, to share in the wider responsibilities of the Church, and to serve the world.
11 / SelectGeneral Community in Australiafrom drop down box
12 / This information is prefilled. Check that the VICand/or TASbox is ticked as applicable
13 / Place an X in the NO box
Section C – Human Resources
14(a) / Insert numbers as applicable. Include any minister or staff paid through Synod Centralised Stipend Payroll Service (CSPS).
14(b) / Insert number
Section D – Finance
15 / Please answer NO and do not provide financials.
Section E – Annual Report
Please do not answer
Section F – reporting to State or Territory regulators
18(a) / Place an X in the YES or NO box as applicable
19(b) / If you answered YES to 19(a) place an X in VIC and/orTAS as applicable
If you answered NO to 19(a) do not answer 19(b)
Section G – Other Obligations
Check list of responsible persons.If list does not contain all current members of your governing body e.g. Church Council, Standing Committee or Board please amend accordingly.
Tick box to confirm that the details for all responsible persons are correct.
Check governing documents. If not correct please amend
Check entity subtype. Can only be Advancing Religion. Under no circumstances can any additional entity subtype be applied.
Section H – Declaration
Please insert details of the person completing and signing the 2017 Annual Information Statement. This person must be on the list of responsible persons for the organisation.

5.Further Information

If you have any queries please contact Jacqueline Vanderholt on 92515985 or e-mail

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