Fundraising events compliance and regulation
On this page
Understanding rules for fundraising events
It is important to know what rules and regulations apply to your fundraising event. Some rules apply across Australia, including tax rules defined by the Australian Taxation Office (ATO). Others vary by state or territory.
The rules depend on:
- the type of fundraising activity you are running
- the state or territory you are running it in.
The ACNC Fundraising Hub summarises the fundraising laws and regulators for each state and territory.
What rules might apply to your event?
Understand what rules apply to your fundraising event before you plan and promote it. The 4 areas to be aware of are:
- fundraising laws and registration requirements
- rules for raffles and other games of chance
- tax deductibility and receipt requirements
- other event requirements like liquor, food, venue, safety and privacy requirements.
1. Fundraising laws and registration requirements
Fundraising is regulated by state and territory governments.
The rules depend on where and how you raise money. If you raise money in more than one state or territory, you may need to meet requirements for each jurisdiction.
Depending on the jurisdiction, you may need to:
- register with or notify a government regulator before you start fundraising
- obtain a permit, licence or other authority to fundraise
- follow rules about how you fundraise
- keep records or report on the money you raise.
Being registered with the ACNC
If you are registered with the Australian Charities and Not-for-profits Commission (ACNC), streamlined arrangements may apply, depending on what states and territories you’re fundraising in.
Check your state or territory fundraising rules
Use the ACNC Fundraising Hub to find information about fundraising rules across Australia and links to the relevant state and territory fundraising regulators.
2. Raffles and other games of chance
Raffles and other games of chance are regulated by state and territory governments. In some states and territories, they are regulated by a different government body from the one that oversees fundraising.
Depending on where and how you run the activity, there may be rules about:
- permits or approvals
- who can run the activity
- ticket sales
- prizes
- how winners are selected and notified
- record keeping and reporting.
Check the rules for games of chance
If you’re planning on running a raffle or any game of chance, use the ACNC Fundraising Hub to understand the rules and regulations.
3. Tax deductibility
Not every payment made at a fundraising event is tax deductible, even if your organisation is a deductible gift recipient (DGR). If a supporter receives something in return for their payment, it is generally not tax deductible. For example, they might:
- buy a ticket to attend an event
- buy a raffle ticket
- successfully bid for an item at an auction.
In specific cases, part of a fundraising event payment may be tax deductible if certain conditions are met.
Check the tax rules
Check the ATO requirements for fundraising events before you tell supporters that a payment is tax deductible or issue a tax-deductible receipt.
4. Other event requirements and regulations
Fundraising regulation is only one part of event compliance. You also need to consider general event compliance.
This might include:
- permits for venues or public spaces
- licences for serving or selling alcohol
- safe preparation and sale of food
- work health and safety
- public liability insurance
- secure collection and storage of personal information.
Your venue, local council or other government regulators may have additional requirements. Make sure you check these in the early stages of your planning.
Keep good records
Keep clear records of how your event was run and the money you raised and spent.
Good records help you meet your legal obligations. They also help you determine whether your event achieved its fundraising goal.
Depending on your event, records can include:
- income and expenses
- ticket sales
- donations
- raffle or gaming records
- prizes and prize donors
- permits and approvals
- supplier agreements
- fundraising and tax receipts.
