Australia / Guides / ACNC reporting tiers for Australian charities
Australia · guideACNC reporting tiers for Australian charities
The short answer
Every charity registered with the Australian Charities and Not-for-profits Commission (ACNC) must lodge an Annual Information Statement (AIS) each year, and its revenue for that year sorts it into one of three size tiers: small (under $500,000), medium ($500,000 up to $3 million), or large ($3 million or more). All three tiers file the AIS, but only medium and large charities must also lodge an annual financial report — medium charities can have that report reviewed or audited, while large charities must have it audited. Deductible Gift Recipient (DGR) status is a separate ATO endorsement, not an ACNC size category, and most non-government DGRs are now required to hold ACNC registration as a precondition rather than the reverse.
Key facts — verified dates on each
Why the ACNC sorts charities into tiers at all
The ACNC is the national regulator for charities in Australia. Its reporting model runs on proportionality: a small op-shop and a national aged-care provider are both "charities" in the legal sense, but the regulator asks far less paperwork of the first than the second. Annual revenue — the figure a charity reports for the reporting period covered by that year's AIS — is the single variable that decides which tier a charity sits in and which obligations follow from it.
The tier is not a one-time classification set at registration. It is assessed each year from the revenue figure reported in that year's AIS, so a charity can move between tiers as its income changes, and the paperwork required of it changes with it.
The three thresholds
A charity is classed as small if its annual revenue is under $500,000; medium if revenue is $500,000 or more but under $3 million; and large if revenue is $3 million or more. These are the thresholds that have applied from the 2022 AIS reporting period onward — they were raised from the previous $250,000 / $1 million boundaries, a change the ACNC made specifically to reduce the number of charities carrying the medium and large reporting load.
Revenue for this purpose is the figure a charity reports in its AIS for that reporting period, generally its gross or total revenue depending on the accounting standard it applies. A charity whose revenue sits close to a boundary, or moves across one due to a one-off event such as a bequest or a grant received in a single year, can in some circumstances apply to the ACNC to keep its prior size classification for that reporting period rather than immediately absorb a heavier reporting load — but that relief is not available two years running, so a charity that stays above the threshold has to move up.
The Annual Information Statement — filed by every registered charity
The AIS is the one document every registered charity lodges every year regardless of size. It covers the charity's activities, its finances at a summary level (revenue, expenses, assets and liabilities), and confirms its details on the ACNC Charity Register are current. Small charities complete the financial questions in the AIS itself and, for most, that is the extent of their financial reporting to the ACNC — no separate financial report is required unless the ACNC specifically requests one.
The AIS is due six months after the end of a charity's reporting period. For the large majority of charities that report on the standard 1 July to 30 June financial year, that puts the AIS due date at 31 December. A charity that uses a substituted accounting period — a different twelve-month cycle approved by the ACNC — has its AIS due six months after that period ends instead.
Financial report requirements scale with tier
Medium and large charities must lodge an annual financial report alongside their AIS; small charities are not required to, though they may choose to or be directed to by the ACNC in specific cases. The financial report itself is prepared under accounting standards and typically comprises financial statements, notes to the statements, and a responsible persons' declaration.
The level of external assurance required on that report is where medium and large charities diverge. A medium charity can choose to have its financial report either reviewed or audited by a suitably qualified professional. A large charity does not have that choice — its financial report must be audited by a registered company auditor. Which option a medium charity should choose, and who is qualified to perform the review or audit for a particular charity's circumstances, is a decision that sits with the charity's board and its auditor or accountant, not something a size threshold alone resolves.
- Small (revenue under $500,000): AIS only; financial report not required unless specifically requested
- Medium (revenue $500,000 to under $3 million): AIS plus a financial report, reviewed or audited
- Large (revenue $3 million or more): AIS plus a financial report, audited
DGR endorsement is a separate decision, made by the ATO
Deductible Gift Recipient status is not an ACNC size tier and is not granted by the ACNC. It is a tax endorsement made by the Australian Taxation Office under the Income Tax Assessment Act 1997, and it determines whether donations to an organisation are tax-deductible for the donor — a question distinct from whether the organisation is registered as a charity at all. A charity can be validly registered with the ACNC, reporting each year at whichever tier its revenue places it in, without ever holding DGR endorsement, because not every ACNC-registered charity purpose or fund qualifies under the DGR categories in tax law.
The relationship between the two has tightened rather than merged. Since 14 December 2021, most non-government DGRs have been required to be a registered charity as a precondition of DGR endorsement, with narrow exceptions for ancillary funds and DGRs specifically listed by name in tax law. That makes ACNC registration a gateway requirement for DGR status in most cases, but the two remain administered by two different bodies, assessed against two different sets of criteria, and an organisation still needs to apply for DGR endorsement separately from — and typically after, or concurrently with — its ACNC charity registration.
The figures, and when we checked them
These numbers change by year or by notification. Each one shows the date we last verified it against the source — if that date looks old, check the source before relying on it.
Questions on this
How does the ACNC decide whether a charity is small, medium, or large?
By the annual revenue reported in that year's Annual Information Statement: under $500,000 is small, $500,000 up to $3 million is medium, and $3 million or more is large. The classification is reassessed each year, so a charity's tier can change as its revenue changes.
Do these thresholds apply for the 2026 reporting year?
Yes. The $500,000 and $3 million boundaries have applied since the 2022 AIS reporting period, replacing the earlier $250,000 and $1 million thresholds, and remain current.
Does every charity have to lodge an Annual Information Statement?
Yes, every charity registered with the ACNC lodges an AIS each year regardless of size, covering its activities and summary financial information and confirming its Charity Register details are current.
When is the AIS due?
Six months after the end of the charity's reporting period. For the standard 1 July to 30 June financial year, that is 31 December. Charities on a substituted accounting period follow the same six-month rule from their own period end.
Does a small charity need to lodge a financial report?
Not as a general rule. Small charities complete the financial questions inside the AIS itself and are not required to lodge a separate financial report unless the ACNC specifically requests one.
What is required of a medium charity's financial report?
A medium charity must lodge an annual financial report, and it can choose to have that report either reviewed or audited by a suitably qualified professional — the choice between the two sits with the charity's board and its accountant or auditor.
What is required of a large charity's financial report?
A large charity must lodge an annual financial report and have it audited by a registered company auditor. There is no review option at this tier.
Can a charity keep its previous size classification if revenue moves it up a tier?
In some circumstances, yes, for a single reporting period — for example where a one-off receipt such as a bequest temporarily pushes revenue over a threshold. That relief is not available for consecutive years, so a charity whose revenue stays elevated moves to its new tier.
Is DGR status the same as being registered with the ACNC?
No. ACNC registration and DGR endorsement are separate processes run by different bodies — the ACNC registers charities, the ATO endorses organisations as Deductible Gift Recipients under tax law. A charity can be ACNC-registered without holding DGR status.
Can an organisation get DGR status without being an ACNC-registered charity?
Since 14 December 2021, most non-government DGRs have been required to be a registered charity as a precondition of DGR endorsement. Narrow exceptions exist for ancillary funds and for DGRs specifically named in tax law.
Primary sources
- ACNC — Charity size
- ACNC — Reporting annually to the ACNC
- ACNC — Annual Information Statement due dates
- ACNC — Annual financial reports
- ATO — DGRs required to be a registered charity
Last reviewed 2026-08-14. Statutes and schedules change — the sources above are authoritative, this page is orientation.
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