ACNC 2014 Annual Information Statement data

The Australian Charities and Not-for-profits Commission (ACNC) is the national regulator of charities in Australia. \r\n\r\nSince 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. Generally, charities are required to submit their AIS within six months of the end of their reporting period – for example, by 31 December for a charity with a 30 June financial year end. This dataset provides a record of the 2014 AISs submitted by charities, that is, the statements submitted for the 2014 reporting period. For most charities that will be for the financial year 1 July 2013 – 30 June 2014, for others it will be the 2014 calendar year. There are also a small number of charities that will have alternative particular reporting periods. \r\n\r\nAs at November 2016, approximately 46 000 registered charities have submitted their 2014 AIS to the ACNC. \r\n\r\nRegistered charities can apply to the ACNC to have some or all of the information they provide withheld from the ACNC Register. If a charity has applied to have their data withheld, the AIS data relating to that charity has been excluded from this dataset. There are only limited circumstances when the ACNC can agree to withhold information, including because the information: \r\n\r\n• is commercially sensitive and it could cause harm \r\n\r\n• is false, confusing or misleading \r\n\r\n• is offensive \r\n\r\n• could endanger public safety \r\n\r\n• falls within the circumstances allowed by the regulations (such as if the information identifies a private donor in relation to a private ancillary fund). \r\n\r\nThe AIS information for individual charities can be viewed at [www.acnc.gov.au/findacharity](acnc.gov.au/findacharity). \r\n\r\nThe 2014 AIS dataset on data.gov.au can be used to find the AIS information lodged by more than one charity, for example for research purposes. It can also be used to filter and sort by different variables across all the AIS information that the ACNC has received for the 2014 reporting period. \r\n\r\nThe 2014 AIS asked information about charity finances for the first time. Financial information provides a basis for understanding the charity and its activities in greated detail. However, it is easy to misunderstand a charity's financial position or performance by judging it solely on its financial information. When comparing financial information to other charities, it is important to consider each charity's unique situation. This is especially the case for small charities, that do not provide financial reports which often contain more details about a charity's financial position and activities. For more information on interpreting financial information, please see the [ACNC website](http://www.acnc.gov.au/ACNC/FindCharity/About_Register/financial_info/ACNC/Reg/understanding_financial.aspx). \r\n\r\nNOTE: It is possible that some information in this dataset might be subject to a future request by the charity to have their information withheld, but will still appear in the dataset until the next update. Please consider this risk when using this dataset. \r\n\r\nPlease use the explanatory notes attached to help with analysis of this dataset.

澳大利亚慈善与非营利委员会（Australian Charities and Not-for-profits Commission, ACNC）是澳大利亚全国性的慈善机构监管机构。

自2012年12月3日起，凡希望享受联邦政府慈善税收减免（及其他福利）的慈善机构，均需在ACNC注册。尽管诸多慈善机构会主动选择注册，但ACNC注册仍属自愿行为。每财年，已注册的慈善机构须向ACNC提交年度信息声明（Annual Information Statement, AIS）。通常而言，慈善机构须在其报告周期结束后的六个月内提交AIS——例如，财年结算日为6月30日的慈善机构，需于12月31日前完成提交。本数据集收录了各慈善机构提交的2014年度AIS记录，即针对2014年报告周期提交的声明。对多数慈善机构而言，该周期为2013年7月1日至2014年6月30日的财年；对部分机构而言，则为2014日历年；另有少量慈善机构采用其他特定报告周期。

截至2016年11月，约有46000家已注册慈善机构向ACNC提交了2014年度AIS。

已注册慈善机构可向ACNC申请，将其提交的部分或全部信息从ACNC登记册中隐藏。若慈善机构提出隐藏信息的申请，则与该机构相关的AIS数据将被排除在本数据集之外。ACNC仅会在有限情形下同意隐藏信息，包括以下情况：
• 信息具有商业敏感性，公开后可能造成损害
• 信息虚假、令人困惑或存在误导性
• 信息具有冒犯性
• 信息可能危及公共安全
• 信息属于法规允许的情形（例如，信息涉及识别私人辅助基金的私人捐赠者）。

单家慈善机构的AIS信息可在[www.acnc.gov.au/findacharity](acnc.gov.au/findacharity)查询。

data.gov.au平台上的2014年度AIS数据集可用于查询多家慈善机构提交的AIS信息，例如用于研究用途。该数据集还可针对ACNC在2014年报告周期内收到的所有AIS信息，按不同变量进行筛选与排序。

2014年度AIS首次纳入了慈善机构财务相关信息。财务信息为深入了解慈善机构及其运营活动提供了依据。然而，若仅以财务信息评判慈善机构，极易误解其财务状况或运营表现。在将不同慈善机构的财务信息进行对比时，须充分考虑每家机构的独特情况，对于小型慈善机构而言尤其如此——这类机构通常不会提供包含更多财务状况与运营细节的财务报告。如需了解更多解读财务信息的相关内容，请参阅[ACNC官方网站](http://www.acnc.gov.au/ACNC/FindCharity/About_Register/financial_info/ACNC/Reg/understanding_financial.aspx)。

注意：本数据集部分信息可能会在未来被慈善机构申请隐藏，但在下次数据更新前仍会保留在数据集中。使用本数据集时，请留意该风险。

请使用随附的说明性注释辅助本数据集的分析工作。