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                <gco:CharacterString>### _NOTE: This dataset is updated weekly. Please ensure that you use the most up-to-date version._ ### 

The Australian Charities and Not-for-profits Commission (ACNC) is Australia’s national regulator of charities.

Since 3 December 2012, charities wanting to access Commonwealth charity tax concessions (and other benefits), need to register with the ACNC. Although many charities choose to register, registration with the ACNC is voluntary. 

Each financial year, registered charities are required to lodge an Annual Information Statement (AIS) with the ACNC. Charities are required to submit their AIS within six months of the end of their reporting period.

As at 15 December 2017, over 48,500 registered charities had submitted their 2016 AIS to the ACNC. 

Registered charities can apply to the ACNC to have some or all of the information they provide withheld from the ACNC Register. There are only limited circumstances when the ACNC can agree to withhold information, including if the information: 

- is commercially sensitive and could cause harm 
- is false, confusing or misleading 
- is offensive 
- could endanger public safety 
- falls within the circumstances allowed by the regulations (such as if the information identifies a private donor in relation to a private ancillary fund). 

If a charity has applied to have their data withheld, the AIS data relating to that charity has been excluded from this dataset. 

The AIS information for individual charities can be viewed at [www.acnc.gov.au/charity](acnc.gov.au/charity). 

This dataset can be used to find the AIS information lodged by multiple charities. It can also be used to filter and sort by different variables across all AIS information. 

The 2016 AIS collects information about charity finances, and financial information provides a basis for understanding the charity and its activities in greater detail. However, it is easy to misunderstand a charity's financial position or performance by judging it solely on its financial information. 

When comparing charities’ financial information it is important to consider each charity's unique situation. This is particularly true for small charities, which are not compelled to provide financial reports – reports that often contain more details about their financial position and activities – as part of their AIS. 

For more information on interpreting financial information, please refer to the [ACNC website](https://www.acnc.gov.au/for-public/understanding-charities/financial-information-charity-register-0). 

The ACNC also publishes other datasets on data.gov.au as part of our commitment to open data and transparent regulation. Please click [here](http://data.gov.au/dataset?q=acnc) to view them. 

NOTE: It is possible that some information in this dataset might be subject to a future request from a charity to have their information withheld. If this occurs, this information will still appear in the dataset until the next update. 

Please consider this risk when using this dataset. 

Please use the attached explanatory notes to help with analysis of this dataset.</gco:CharacterString>
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