{"id":"nsw:sl-2021-0272","name":"Charitable Fundraising Regulation 2021","slug":"charitable-fundraising-regulation-2021","collection":"regulation","jurisdiction":"nsw","status":"in_force","isInForce":true,"actNumber":"272 of 2021","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":176206,"registerId":"nsw-nsw:sl-2021-0272-current","compilationNumber":null,"startDate":"2026-04-05","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Part 1","sectionType":"part","heading":"Preliminary","content":"# Part 1 Preliminary\n\nPart 1 Preliminary","sortOrder":0},{"sectionNumber":"1","sectionType":"section","heading":"Name of Regulation","content":"#### 1 Name of Regulation\n\n1 Name of Regulation\n\n> This Regulation is the [Charitable Fundraising Regulation 2021](/view/html/inforce/current/sl-2021-0272).","sortOrder":1},{"sectionNumber":"2","sectionType":"section","heading":"Commencement","content":"#### 2 Commencement\n\n2 Commencement\n\n> This Regulation commences on 1 July 2021 and is required to be published on the NSW legislation website.\n> \n> Note—\n> \n> This Regulation repeals and replaces the [Charitable Fundraising Regulation 2015](/view/html/repealed/current/sl-2015-0511), which would otherwise be repealed by the [Subordinate Legislation Act 1989](/view/html/inforce/current/act-1989-146), section 10(2).","sortOrder":2},{"sectionNumber":"3","sectionType":"section","heading":"Definitions","content":"#### 3 Definitions\n\n3 Definitions\n\n> In this Regulation—\n> \n> Australian Accounting Standards means the standards issued by the Australian Accounting Standards Board, as in force from time to time, and including any modifications prescribed by the regulations.\n> \n> authority holder, in relation to a fundraising appeal, means a person or organisation that holds an authority to conduct the appeal.\n> \n> charitable organisation, for Schedule 1A—see Schedule 1A, section 1.\n> \n> child, for Schedule 1—see Schedule 1, section 2.\n> \n> child participant, for Schedule 1—see Schedule 1, section 2.\n> \n> child participant employee, for Schedule 1, Part 3, Division 3—see Schedule 1, section 36.\n> \n> child participant employer, for Schedule 1, Part 3, Division 3—see Schedule 1, section 36.\n> \n> commercial fundraiser, for Schedule 1A—see Schedule 1A, section 1.\n> \n> deemed authority holder means a person or organisation taken to hold an authority under the Act, section 19B.\n> \n> face-to-face collector means a person who participates in a fundraising appeal by face-to-face solicitation.\n> \n> financial year, in relation to an organisation, means—\n> \n> > (a) the financial year fixed for the organisation by the organisation’s constitution, or\n> \n> > (b) if no financial year is fixed for the organisation by the organisation’s constitution—the year commencing 1 July.\n> \n> fundraising activity means an activity conducted in the course of, or for the purposes of, conducting or participating in a fundraising appeal.\n> \n> gross amount, in relation to a fundraising appeal, means the amount collected by a trader in relation to the appeal minus the following—\n> \n> > (a) the fair and reasonable expenses incurred by the trader in relation to the appeal,\n> \n> > (b) a wage, commission or fee paid to the trader in relation to the appeal.\n> \n> receipt includes a ticket.\n> \n> supply of goods does not include giving a person who donates to a fundraising appeal a badge, sticker, token or other thing in acknowledgment of the person’s donation.\n> \n> the Act means the [Charitable Fundraising Act 1991](/view/html/inforce/current/act-1991-069).\n> \n> Note—\n> \n> The Act and the [Interpretation Act 1987](/view/html/inforce/current/act-1987-015) contain definitions and other provisions that affect the interpretation and application of this Regulation.\n> \n> **s 3:** Am 2026 (19), Sch 2\\[1\\].","sortOrder":3},{"sectionNumber":"Part 2","sectionType":"part","heading":"Fundraising appeals","content":"# Part 2 Fundraising appeals\n\nPart 2 Fundraising appeals","sortOrder":4},{"sectionNumber":"Division 1A","sectionType":"division","heading":"Application","content":"## Division 1A Application\n\nDivision 1A Application\n\n**pt 2, div 1A:** Ins 2026 (19), Sch 2\\[2\\].","sortOrder":5},{"sectionNumber":"4A","sectionType":"section","heading":"Application to deemed authority holders—the Act, s 19B(4)(a)","content":"#### 4A Application to deemed authority holders—the Act, s 19B(4)(a)\n\n4A Application to deemed authority holders—the Act, s 19B(4)(a)\n\n> The following provisions do not apply to a deemed authority holder—\n> \n> > (a) section 8,\n> \n> > (b) section 9,\n> \n> > (c) section 17,\n> \n> > (d) section 18,\n> \n> > (e) section 19,\n> \n> > (f) section 20,\n> \n> > (g) section 21,\n> \n> > (h) section 22,\n> \n> > (i) section 26.\n> \n> **s 4A:** Ins 2026 (19), Sch 2\\[2\\].","sortOrder":6},{"sectionNumber":"Division 1","sectionType":"division","heading":"Organisations authorised to conduct fundraising appeals without holding authorities","content":"## Division 1 Organisations authorised to conduct fundraising appeals without holding authorities\n\nDivision 1 Organisations authorised to conduct fundraising appeals without holding authorities","sortOrder":7},{"sectionNumber":"4","sectionType":"section","heading":"Councils and certain trusts","content":"#### 4 Councils and certain trusts\n\n4 Councils and certain trusts\n\n> > (1) For the purposes of the Act, section 9(2)(a), the following organisations and persons are authorised to conduct a fundraising appeal without being the holder of an authority—\n> > \n> > > (a) a council,\n> > \n> > > (b) a committee of a council, whether or not all of the members of the committee are councillors of the council,\n> > \n> > > (c) for a fundraising appeal conducted for a trust—the trustees of the trust if 1 or more of the trustees is—\n> > > \n> > > > (i) a council, or\n> > > \n> > > > (ii) a mayor, councillor, general manager, public officer or senior staff member of a council who is a trustee by virtue of holding the office, or\n> > > \n> > > > (iii) a person nominated by a council who is a trustee by virtue of the person’s nomination.\n> \n> > (2) In this section—\n> > \n> > council, councillor, mayor, public officer and senior staff have the same meanings as in the [Local Government Act 1993](/view/html/inforce/current/act-1993-030).","sortOrder":8},{"sectionNumber":"5","sectionType":"section","heading":"Universities and controlled entities","content":"#### 5 Universities and controlled entities\n\n5 Universities and controlled entities\n\n> > (1) For the purposes of the Act, section 9(2)(a), a university or a controlled entity is authorised to conduct a fundraising appeal without being the holder of an authority.\n> \n> > (2) In this section—\n> > \n> > controlled entity means a person, group of persons or body of which a university, or the council, board or senate of the university, has control within the meaning of the Australian Accounting Standards.\n> > \n> > university means a university listed under the heading New South Wales in Schedule 1, Part 1 of the [Higher Education Act 2001](/view/html/inforce/current/act-2001-102).","sortOrder":9},{"sectionNumber":"6","sectionType":"section","heading":"Small fundraisers","content":"#### 6 Small fundraisers\n\n6 Small fundraisers\n\n> > (1) For the purposes of the Act, section 9(2)(a), a small fundraiser is authorised to conduct a fundraising appeal without being the holder of an authority.\n> \n> > (2) In this section—\n> > \n> > small fundraiser means an organisation or person that—\n> > \n> > > (a) does not receive more than $15,000 gross in a financial year from any fundraising appeal the organisation or person conducts in the financial year, and\n> > \n> > > (b) does not receive remuneration for conducting fundraising appeals, other than payment of lawful and proper expenses determined in accordance with section 14, and\n> > \n> > > (c) only engages persons on a voluntary basis to participate in the fundraising appeal of the organisation or person.","sortOrder":10},{"sectionNumber":"7","sectionType":"section","heading":"Parents and citizens associations","content":"#### 7 Parents and citizens associations\n\n7 Parents and citizens associations\n\n> For the purposes of the Act, section 9(2)(a), a parents and citizens association constituted in connection with a government school under the [Education Act 1990](/view/html/inforce/current/act-1990-008), whether incorporated or not, is authorised to conduct a fundraising appeal without being the holder of an authority.","sortOrder":11},{"sectionNumber":"Division 2","sectionType":"division","heading":"Applications, suspensions and cancellations of authorities","content":"## Division 2 Applications, suspensions and cancellations of authorities\n\nDivision 2 Applications, suspensions and cancellations of authorities","sortOrder":12},{"sectionNumber":"8","sectionType":"section","heading":"Secretary may refuse applications for authorities for certain matters","content":"#### 8 Secretary may refuse applications for authorities for certain matters\n\n8 Secretary may refuse applications for authorities for certain matters\n\n> For the purposes of the Act, section 16(2)(i), the following matters are prescribed—\n> \n> > (a) that neither the applicant nor another person associated with the proposed fundraising appeal has ever held an authority that was cancelled on a ground relating to fraud or dishonesty of the applicant or person,\n> \n> > (b) that neither the applicant nor another person associated with the proposed fundraising appeal has a conviction in New South Wales or elsewhere for an offence involving fraud or dishonesty recorded in the last 10 years unless the Secretary determines the conviction should be ignored because of—\n> > \n> > > (i) the time that has passed since the offence was committed, or\n> > \n> > > (ii) the triviality of the acts or omissions giving rise to the offence.","sortOrder":13},{"sectionNumber":"9","sectionType":"section","heading":"Fit and proper person","content":"#### 9 Fit and proper person\n\n9 Fit and proper person\n\n> For the purposes of the Act, section 16(5), a person is not a fit and proper person in the following circumstances—\n> \n> > (a) the person is a natural person or trustee who—\n> > \n> > > (i) has, in the last 10 years, been found guilty of an offence involving fraud or dishonesty, whether in New South Wales or elsewhere, or\n> > \n> > > (ii) has been convicted of an offence against the Act or this Regulation, or\n> > \n> > > (iii) has become bankrupt, applies to take the benefit of a law for the relief of bankrupt or insolvent debtors, compounds with the person’s creditors or makes an assignment of the person’s remuneration for the benefit of 1 or more of the person’s creditors, or\n> \n> > (b) the person is a corporation and—\n> > \n> > > (i) a person who is a director of the corporation or otherwise concerned in the management of the corporation would not be a fit and proper person under the Act or this Regulation, or\n> > \n> > > (ii) the corporation becomes insolvent, is placed in liquidation or under external administration or is wound up.","sortOrder":14},{"sectionNumber":"10","sectionType":"section","heading":"Suspension or cancellation of authorities—additional grounds","content":"#### 10 Suspension or cancellation of authorities—additional grounds\n\n10 Suspension or cancellation of authorities—additional grounds\n\n> For the Act, section 19A(1)(g), the Secretary may suspend or cancel an authority held by a corporation if the corporation’s incorporation or registration as a corporation is suspended, cancelled or revoked.\n> \n> **s 10:** Subst 2026 (19), Sch 2\\[3\\].","sortOrder":15},{"sectionNumber":"11","sectionType":"section","heading":"Suspension or cancellation of authorities—written notice","content":"#### 11 Suspension or cancellation of authorities—written notice\n\n11 Suspension or cancellation of authorities—written notice\n\n> > (1) For the purposes of the Act, section 19A(2)(a), the Secretary may, by written notice to the holder of an authority, suspend or cancel the authority if the Secretary is satisfied there are grounds to suspend or cancel the authority.\n> \n> > (2) A notice suspending the authority must specify the following—\n> > \n> > > (a) the date or time from which the suspension takes effect,\n> > \n> > > (b) the grounds for the suspension,\n> > \n> > > (c) the period of suspension.\n> \n> > (3) A notice cancelling the authority must specify the following—\n> > \n> > > (a) the date or time from which the cancellation takes effect,\n> > \n> > > (b) the grounds for the cancellation.","sortOrder":16},{"sectionNumber":"12","sectionType":"section","heading":"Suspension or cancellation of authorities—reviews","content":"#### 12 Suspension or cancellation of authorities—reviews\n\n12 Suspension or cancellation of authorities—reviews\n\n> For the purposes of the Act, section 19A(2)(b), the holder of an authority that is suspended or cancelled may apply to the Civil and Administrative Tribunal for an administrative review under the [Civil and Administrative Tribunal Act 2013](/view/html/inforce/current/act-2013-002) of the suspension or cancellation.","sortOrder":17},{"sectionNumber":"Division 3","sectionType":"division","heading":"Funds and expenses","content":"## Division 3 Funds and expenses\n\nDivision 3 Funds and expenses","sortOrder":18},{"sectionNumber":"13","sectionType":"section","heading":"Secretary may decide lawful and proper expenses","content":"#### 13 Secretary may decide lawful and proper expenses\n\n13 Secretary may decide lawful and proper expenses\n\n> > (1) For the purposes of the Act, section 20(3), the Secretary may decide what constitutes a lawful and proper expense in connection with the following—\n> > \n> > > (a) a particular fundraising appeal,\n> > \n> > > (b) a class or type of fundraising appeal,\n> > \n> > > (c) fundraising appeals generally.\n> \n> > (2) In deciding what constitutes a lawful and proper expense, the Secretary must have regard to the following—\n> > \n> > > (a) the type and amount of expenses generally accepted as being associated with the type of fundraising appeal concerned,\n> > \n> > > (b) whether the ratio that the amount of the expense bears to the gross income obtained from the fundraising appeal is reasonable in the circumstances.\n> \n> > (3) As soon as practicable after deciding an expense is a lawful and proper expense in connection with a fundraising appeal, the Secretary must—\n> > \n> > > (a) if the decision concerns an expense in relation to a particular fundraising appeal—give the authority holder for the fundraising appeal written notice of the decision, or\n> > \n> > > (b) otherwise—publish notice of the decision in the Gazette.\n> \n> > (4) The Secretary’s decision has effect in relation to an authority holder on the earlier of the following—\n> > \n> > > (a) when the authority holder is notified of the decision,\n> > \n> > > (b) when the decision is notified in the Gazette.","sortOrder":19},{"sectionNumber":"14","sectionType":"section","heading":"Lawful and proper expenses for fundraising appeals","content":"#### 14 Lawful and proper expenses for fundraising appeals\n\n14 Lawful and proper expenses for fundraising appeals\n\n> > (1) For the purposes of the Act, section 20(3), an expense is a lawful and proper expense in connection with a fundraising appeal if—\n> > \n> > > (a) the Secretary has decided the expense constitutes a lawful and proper expense under section 13, and\n> > \n> > > (b) the expense—\n> > > \n> > > > (i) is not prohibited under a law, and\n> > > \n> > > > (ii) is supported by documentary evidence or otherwise verifiable as being properly incurred, and\n> > > \n> > > > (iii) for an expense paid or incurred by an authority holder that is an organisation—was properly authorised by or on behalf of the organisation.\n> \n> > (2) If the expense is a commission paid or payable to a person as part of a fundraising appeal, the commission must also not exceed one-third of the total amount obtained by the person in the appeal.\n> \n> > (3) If a fundraising appeal is conducted jointly with a trader, the expense must also be of a type and amount provided for, or described, in the written agreement between the trader and the authority holder.","sortOrder":20},{"sectionNumber":"15","sectionType":"section","heading":"Payments relating to fundraising appeals must be identified","content":"#### 15 Payments relating to fundraising appeals must be identified\n\n15 Payments relating to fundraising appeals must be identified\n\n> > (1) For the purposes of the Act, section 20(10)(a), the following matters must be identified—\n> > \n> > > (a) payments relating to fundraising appeals made into and out of accounts,\n> > \n> > > (b) the fundraising appeal to which the payments relate.\n> \n> > (2) If an account referred to in subsection (1)(a) consists only of money raised in the fundraising appeal, the payments are taken to be identified for the purposes of this section.","sortOrder":21},{"sectionNumber":"16","sectionType":"section","heading":"Receipts must be issued for all money received","content":"#### 16 Receipts must be issued for all money received\n\n16 Receipts must be issued for all money received\n\n> > (1) For the Act, section 20(10)(c), an authority holder must issue a receipt to a donor for each amount of money received from the donor, unless—\n> > \n> > > (a) the amount received is less than $2, or\n> > \n> > > (b) the amount is received through—\n> > > \n> > > > (i) the supply of goods or services, or\n> > > \n> > > > (ii) a payroll deduction scheme.\n> \n> > (2) Despite subsection (1)—\n> > \n> > > (a) if money is received through a collection box or similar device that is cleared by a trader—the authority holder may issue a single receipt to the trader for the gross amount of money cleared from each box or device, or\n> > \n> > > (b) if money is received and deposited directly into an authority holder’s account in accordance with the Act, section 20(6)—the authority holder may issue a single receipt to a donor for the aggregate amount of money received during a period of not more than 12 months.\n> \n> > (3) A receipt must be consecutively numbered, issued in consecutive sequence and include the following details—\n> > \n> > > (a) the name, including a trading or business name, of the authority holder,\n> > \n> > > (b) the number, or other form of identification, of the authority granted to the authority holder,\n> > \n> > > (c) the amount of the money received for which the receipt was issued,\n> > \n> > > (d) the date and time the receipt was issued.\n> \n> > (4) If money is received by a person participating in a fundraising appeal, the participant must—\n> > \n> > > (a) count the money in the donor’s presence, and\n> > \n> > > (b) issue a receipt to the donor for the amount of money received.\n> \n> > (5) If a fundraising appeal is conducted jointly with a trader, the trader must issue receipts that are authorised and issued to the trader by the authority holder in accordance with the written agreement between the trader and the authority holder.\n> \n> **s 16:** Am 2026 (19), Sch 2\\[4\\].","sortOrder":22},{"sectionNumber":"17","sectionType":"section","heading":"Records of income and expenditure must be appropriately kept, maintained and readily accessible","content":"#### 17 Records of income and expenditure must be appropriately kept, maintained and readily accessible\n\n17 Records of income and expenditure must be appropriately kept, maintained and readily accessible\n\n> > (1) For the purposes of the Act, section 22(2), records of income and expenditure must be kept and maintained as follows—\n> > \n> > > (a) in English, or readily accessible and easily convertible into English,\n> > \n> > > (b) for a period of at least 7 years, or for a shorter period approved in writing by the Minister, after the income or the expenditure to which the records relate is received or incurred.\n> \n> > (2) The records must identify the charitable purpose for which money or benefit was received or paid in the course of a fundraising appeal.\n> \n> > (3) The records must be kept, maintained and readily accessible for the purpose of the auditing of the records under section 18.","sortOrder":23},{"sectionNumber":"18","sectionType":"section","heading":"Records of income and expenditure must be audited","content":"#### 18 Records of income and expenditure must be audited\n\n18 Records of income and expenditure must be audited\n\n> For the purposes of the Act, section 22(2A), records of income and expenditure must be audited annually.","sortOrder":24},{"sectionNumber":"19","sectionType":"section","heading":"Additional records must be appropriately kept and maintained","content":"#### 19 Additional records must be appropriately kept and maintained\n\n19 Additional records must be appropriately kept and maintained\n\n> > (1) For the Act, section 22(2), a person or organisation that conducts a fundraising appeal must keep and maintain the following additional records in relation to the appeal—\n> > \n> > > (a) details of all persons associated with the fundraising appeal, including traders, employees and volunteers, and the activities undertaken by each person in relation to the fundraising appeal,\n> > \n> > > (b) a cash book for each account into which the gross income obtained from the appeal is paid,\n> > \n> > > (c) a register of assets,\n> > \n> > > (d) a register recording details of receipts issued, including electronic receipts,\n> > \n> > > (e) if more than 3 receipt books are used, a register recording the following—\n> > > \n> > > > (i) the book number,\n> > > \n> > > > (ii) the date on which the book was issued,\n> > > \n> > > > (iii) the date on which the book was completed,\n> > > \n> > > > (iv) the name and signature of the person who issued, received and returned the book,\n> > \n> > > (f) if petty cash is used—a petty cash book.\n> \n> > (2) An organisation that conducts a fundraising appeal must also keep and maintain a record of minutes of the following—\n> > \n> > > (a) business relating to the fundraising appeal that is transacted by the governing body of the organisation,\n> > \n> > > (b) a general meeting or extraordinary meeting held by the organisation.\n> \n> > (3) The records must be kept and maintained as follows—\n> > \n> > > (a) in English, or readily accessible and easily convertible into English,\n> > \n> > > (b) for a period of at least 3 years, or for a shorter period approved in writing by the Minister.\n> \n> **s 19:** Am 2026 (19), Sch 2\\[5\\].","sortOrder":25},{"sectionNumber":"20","sectionType":"section","heading":"Annual returns must include certain information","content":"#### 20 Annual returns must include certain information\n\n20 Annual returns must include certain information\n\n> For the purposes of the Act, section 23(1)(c), the following information must be included in an annual return—\n> \n> > (a) details of the authority holder, including—\n> > \n> > > (i) the authority holder’s name and a trading or business name, and\n> > \n> > > (ii) the business address, address of the registered office and postal address, and\n> > \n> > > (iii) the telephone number and email address, and\n> > \n> > > (iv) a website address, and\n> > \n> > > (v) an address for service specified by the authority holder,\n> \n> > (b) whether or not the authority holder is incorporated or unincorporated,\n> \n> > (c) if the holder is incorporated—the legislation under which the authority is incorporated,\n> \n> > (d) information about fundraising appeals, including the charitable purpose, duration and the beneficiaries of the appeal,\n> \n> > (e) details of a trader engaged by the authority holder in relation to an appeal conducted by the authority holder.","sortOrder":26},{"sectionNumber":"21","sectionType":"section","heading":"Annual returns must be accompanied by certain documents","content":"#### 21 Annual returns must be accompanied by certain documents\n\n21 Annual returns must be accompanied by certain documents\n\n> > (1) For the purposes of the Act, section 23(1)(d), the following documents must accompany an annual return—\n> > \n> > > (a) an annual financial statement,\n> > \n> > > (b) an auditor’s report prepared for the purposes of the Act, section 24,\n> > \n> > > (c) a statement of compliance in the form approved under the Act, section 24B.\n> \n> > (2) The annual financial statement must—\n> > \n> > > (a) be prepared in accordance with the Australian Accounting Standards, and\n> > \n> > > (b) consist of the following—\n> > > \n> > > > (i) an income statement that summarises the income and expenditure of each fundraising appeal conducted in a financial year,\n> > > \n> > > > (ii) a balance sheet that summarises all assets and liabilities resulting from the conduct of fundraising appeals at the end of the financial year,\n> > > \n> > > > (iii) a statement of cash flows,\n> > > \n> > > > (iv) if more than $100,000 gross is received from a fundraising appeal conducted in a financial year—notes to the financial statement.\n> \n> > (3) If the authority holder is an organisation, the annual financial statement must also contain a declaration from the organisation that contains the following statements—\n> > \n> > > (a) the organisation is able to pay all of the organisation’s debts as and when the debts become due and payable,\n> > \n> > > (b) the financial statement satisfies the requirements of the Act and this Regulation,\n> > \n> > > (c) the contents of the financial statement are true and fair,\n> > \n> > > (d) the organisation has appropriate and effective internal controls.\n> > \n> > Note—\n> > \n> > If an organisation is a company incorporated under the [Corporations Act 2001](http://www.legislation.gov.au/) of the Commonwealth, the declaration referred to in subsection (3) must be provided in addition to the directors’ declaration referred to in that Act, section 295.\n> \n> > (4) If the authority holder is an organisation and receives more than $100,000 gross in a financial year from a fundraising appeal conducted by the organisation in the financial year, the income statement and balance sheet referred to in subsection (2)(b) must also contain the following information—\n> > \n> > > (a) the accounting principles and methods adopted in the preparation of financial statements,\n> > \n> > > (b) details of a material matter or occurrence, including a matter or occurrence of an adverse nature,\n> > > \n> > > Example—\n> > > \n> > > An example of an adverse matter or occurrence is an operating loss from a fundraising appeal conducted in the financial year.\n> > \n> > > (c) a statement that describes the way in which the net surplus or deficit obtained from a fundraising appeal in the financial year was applied,\n> > \n> > > (d) the aggregate gross income and aggregate direct expenditure incurred in all fundraising appeals conducted jointly with traders in the financial year.","sortOrder":27},{"sectionNumber":"22","sectionType":"section","heading":"Certain fundraisers exempt from requirement to have accounts audited","content":"#### 22 Certain fundraisers exempt from requirement to have accounts audited\n\n22 Certain fundraisers exempt from requirement to have accounts audited\n\n> For the purposes of the Act, section 25(1), a person or organisation is exempt from the requirement under the Act, section 24(1) to have the account of the person or organisation audited if the person or organisation receives a gross income of less than $250,000, in the financial year to which the audit requirement relates, from all fundraising appeals conducted by the person or organisation in the financial year.","sortOrder":28},{"sectionNumber":"Division 4","sectionType":"division","heading":"Miscellaneous","content":"## Division 4 Miscellaneous\n\nDivision 4 Miscellaneous","sortOrder":29},{"sectionNumber":"23","sectionType":"section","heading":"Prescribed matters not constituting a fundraising appeal","content":"#### 23 Prescribed matters not constituting a fundraising appeal\n\n23 Prescribed matters not constituting a fundraising appeal\n\n> > (1) For the purposes of the Act, section 5(3)(f), the following are prescribed—\n> > \n> > > (a) a request for, or the receipt of, money from a person if the money is wholly payable by the person as the genuine fee or charge for the provision of the following—\n> > > \n> > > > (i) educational facilities or services,\n> > > \n> > > > (ii) child-minding services,\n> > > \n> > > > (iii) goods or services supplied through a supported employment service for people with disabilities,\n> > > \n> > > > (iv) nursing or medical services,\n> > > \n> > > > (v) other care or welfare services,\n> > \n> > > (b) a request for, or the receipt of, money, property or other benefit from a registered club if—\n> > > \n> > > > (i) the registered club applies profits to community development and support in accordance with the ClubGRANTS guidelines, and\n> > > \n> > > > (ii) the request for, or receipt of, money, property or other benefit relates to the application of profits.\n> \n> > (2) In this section—\n> > \n> > ClubGRANTS guidelines has the same meaning as in the [Gaming Machine Tax Act 2001](/view/html/inforce/current/act-2001-072), section 16.\n> > \n> > registered club has the same meaning as in the [Registered Clubs Act 1976](/view/html/inforce/current/act-1976-031).","sortOrder":30},{"sectionNumber":"24","sectionType":"section","heading":"Written agreements between traders and authority holders to include certain matters","content":"#### 24 Written agreements between traders and authority holders to include certain matters\n\n24 Written agreements between traders and authority holders to include certain matters\n\n> For the purposes of the Act, section 11(2A), a written agreement between a trader and an authority holder who are jointly conducting a fundraising appeal must include the following matters—\n> \n> > (a) the parties to the agreement,\n> \n> > (b) how the agreement may be varied,\n> \n> > (c) how, and for what reasons, the agreement may be terminated,\n> \n> > (d) a requirement for the parties to participate in alternative dispute resolution to resolve disputes, including details of the processes that will apply and how the processes will apply,\n> \n> > (e) the types of insurance policies each party is required to hold, including details about the level of insurance, and other particular terms and conditions of each insurance policy,\n> \n> > (f) reporting requirements under relevant laws including, for example, the Act and this Regulation,\n> \n> > (g) an undertaking by the trader that the trader will comply with all relevant laws including, for example, the Act and this Regulation,\n> \n> > (h) the responsibilities of each party to keep and maintain records, including, for example, the types of records, and the manner in which the records must be kept and maintained,\n> \n> > (i) the wage, commission or fee payable to the trader,\n> \n> > (j) the types of expenses and limits on the amounts of expenses that may be incurred by the trader or authority holder in relation to the appeal,\n> \n> > (k) the method to be used for calculating the gross amount obtained by the trader for the appeal to which the agreement relates, and the manner of payment of the gross amount to the authority holder.","sortOrder":31},{"sectionNumber":"25","sectionType":"section","heading":"Conditions of authority","content":"#### 25 Conditions of authority\n\n25 Conditions of authority\n\n> For the Act, section 19(1), an authority is subject to the following conditions—\n> \n> > (a) the authority holder must comply with the standard conditions set out in Schedule 1,\n> \n> > (b) the authority holder must comply with the National Fundraising Principles set out in Schedule 1A, section 2.\n> \n> **s 25:** Subst 2026 (19), Sch 2\\[6\\].","sortOrder":32},{"sectionNumber":"26","sectionType":"section","heading":"Authority holders to notify Secretary of additional matters","content":"#### 26 Authority holders to notify Secretary of additional matters\n\n26 Authority holders to notify Secretary of additional matters\n\n> For the purposes of the Act, section 24A(1)(j), the following circumstances are prescribed—\n> \n> > (a) if the authority holder is an organisation with a branch that is not an authority holder in the branch’s own right—\n> > \n> > > (i) the name of the branch changes, or\n> > \n> > > (ii) the branch ceases to be under the responsibility of, and the direction and control of, the governing body of the authority holder, or\n> > \n> > > (iii) the branch ceases to operate,\n> \n> > (b) the incorporation status of the authority holder changes,\n> \n> > (c) there is a change to the particulars of a trader jointly conducting a fundraising appeal with the authority holder, or the authority holder engages a new trader in relation to the fundraising appeal,\n> \n> > (d) the name, address or telephone number of the auditor for a fundraising appeal conducted by the authority holder changes,\n> \n> > (e) the authority holder decides to cease conducting the fundraising appeal,\n> \n> > (f) there is a material error identified in an annual financial statement accompanying an annual return lodged by the authority holder.\n> \n> > (g) (Repealed)\n> \n> **s 26:** Am 2026 (19), Sch 2\\[7\\] \\[8\\].","sortOrder":33},{"sectionNumber":"27","sectionType":"section","heading":"Public access to information","content":"#### 27 Public access to information\n\n27 Public access to information\n\n> > (1) On request by a person (the applicant) under the Act, section 47(1), a person or organisation that is, or was within the previous 12 months, an authority holder must provide the applicant with a copy of the annual audited financial statements in relation to all fundraising appeals conducted by the authority holder during the 7 financial years immediately before the request.\n> \n> > (2) For the purposes of the Act, section 47(1)(b), the following information is prescribed—\n> > \n> > > (a) a copy of, or extract from, the organisation’s objects and constitution, including an amendment to the organisation’s objects and constitution,\n> > \n> > > (b) the names of the members of the governing body of the organisation.\n> \n> > (3) For the purposes of the Act, section 47(3), the fee for providing financial statements or information is—\n> > \n> > > (a) $20.00 for the first page and $1.75 for each additional page, or\n> > \n> > > (b) a lesser amount determined by the person or organisation providing the information.","sortOrder":34},{"sectionNumber":"28","sectionType":"section","heading":"Identification of face-to-face collectors","content":"#### 28 Identification of face-to-face collectors\n\n28 Identification of face-to-face collectors\n\n> > (1) While participating in a fundraising appeal, a face-to-face collector must prominently display the identification card or badge issued to the person by the authority holder for the appeal.\n> > \n> > Maximum penalty—5 penalty units.\n> \n> > (2) Subsection (1) does not apply if—\n> > \n> > > (a) the fundraising appeal is taking place as part of a fundraising event or function, and\n> > \n> > > (b) it is clear to a person attending the event or function that the fundraising appeal is being conducted by, or on behalf of, the authority holder.","sortOrder":35},{"sectionNumber":"29","sectionType":"section","heading":"Identification of collectors other than face-to-face collectors","content":"#### 29 Identification of collectors other than face-to-face collectors\n\n29 Identification of collectors other than face-to-face collectors\n\n> > (1) This section applies to a person (a prescribed collector) who—\n> > \n> > > (a) participates in a fundraising appeal otherwise than as a face-to-face collector including, for example, by telephone, email or mail, and\n> > \n> > > (b) receives a wage, commission or fee for participating in the fundraising appeal.\n> \n> > (2) The prescribed collector must, whether or not requested to do so by a person being solicited, disclose to the person—\n> > \n> > > (a) that the prescribed collector receives a wage, commission or fee for participating in the fundraising appeal, and\n> > \n> > > (b) the name of the prescribed collector’s employer for the purposes of the fundraising appeal.\n> > \n> > Maximum penalty—5 penalty units.","sortOrder":36},{"sectionNumber":"Part 3","sectionType":"part","heading":"Miscellaneous","content":"# Part 3 Miscellaneous\n\nPart 3 Miscellaneous","sortOrder":37},{"sectionNumber":"30","sectionType":"section","heading":null,"content":"#### 30\n\n30 (Repealed)","sortOrder":38},{"sectionNumber":"31","sectionType":"section","heading":"Certain police officers may act as authorised officers","content":"#### 31 Certain police officers may act as authorised officers\n\n31 Certain police officers may act as authorised officers\n\n> For the purposes of the Act, section 25A(2), a police officer who holds, or acts in the capacity of a police officer who holds, the rank of sergeant or above is authorised to exercise all the functions of an authorised officer under the Act.","sortOrder":40},{"sectionNumber":"32","sectionType":"section","heading":"Repeal and saving","content":"#### 32 Repeal and saving\n\n32 Repeal and saving\n\n> > (1) The [Charitable Fundraising Regulation 2015](/view/html/repealed/current/sl-2015-0511) is repealed.\n> \n> > (2) Any act, matter or thing that, immediately before the repeal of the [Charitable Fundraising Regulation 2015](/view/html/repealed/current/sl-2015-0511), had effect under that Regulation continues to have effect under this Regulation.","sortOrder":41},{"sectionNumber":"Schedule 1","sectionType":"schedule","heading":"Standard conditions of an authority","content":"# Schedule 1 Standard conditions of an authority\n\nSchedule 1 Standard conditions of an authority\n\nsection 25(a)\n\n**sch 1:** Am 2026 (19), Sch 2\\[10\\]–\\[13\\].","sortOrder":42},{"sectionNumber":"33","sectionType":"section","heading":"Participation hours limited","content":"#### 33 Participation hours limited\n\n33 Participation hours limited\n\n> > (1) An authority holder must ensure a child participant does not participate in a fundraising appeal as follows—\n> > \n> > > (a) on a day on which the child is required to attend school (a school day)—for more than 4 hours,\n> > \n> > > (b) on a day other than a school day—for more than 6 hours,\n> > \n> > > (c) on a day other than a school day if the following day is a school day—finish participating in the appeal later than 8.30 pm,\n> > \n> > > (d) for more than 5 days per week.\n> \n> > (2) The authority holder must ensure that if the child participant is participating in a fundraising appeal outdoors, the child does not—\n> > \n> > > (a) start participating in the appeal before sunrise or 6.30 am, whichever is the later, and\n> > \n> > > (b) finish participating in the appeal later than sunset or 6.00 pm, whichever is the earlier.\n> \n> > (3) The authority holder must ensure a child participant is not permitted or required to start participating in a fundraising appeal less than 12 hours after the child has previously finished participating in an appeal or other work.","sortOrder":77},{"sectionNumber":"34","sectionType":"section","heading":"Travel home","content":"#### 34 Travel home\n\n34 Travel home\n\n> An authority holder must ensure a child participant is taken home by the child’s parent or another adult authorised by the child’s parent after the child finishes participating in the appeal unless—\n> \n> > (a) the child is more than 12 years of age, and\n> \n> > (b) the distance between where the child finishes participating in the appeal and the child’s home is less than 10 kilometres, and\n> \n> > (c) travel home will be by public transport, and\n> \n> > (d) travel home will be completed within daylight hours.","sortOrder":78},{"sectionNumber":"35","sectionType":"section","heading":"Application","content":"#### 35 Application\n\n35 Application\n\n> This Division applies to the employment of a child participant for the purposes of conducting a fundraising appeal.","sortOrder":80},{"sectionNumber":"36","sectionType":"section","heading":"Definitions","content":"#### 36 Definitions\n\n36 Definitions\n\n> In this Division—\n> \n> child participant employee means a child participant who is employed for the purposes of conducting a fundraising appeal.\n> \n> child participant employer means a person who employs a child participant for the purposes of conducting a fundraising appeal.","sortOrder":81},{"sectionNumber":"37","sectionType":"section","heading":"Letters of employment","content":"#### 37 Letters of employment\n\n37 Letters of employment\n\n> Prior to a child participant employee’s commencement of employment, a child participant employer must provide the employee with a letter of employment that contains the terms and conditions of the employment, which includes the following—\n> \n> > (a) the basis on which wages, commissions or fees will be paid or provided, including how the matters will be calculated, a guarantee of minimum payments and the method by which payment will be effected,\n> \n> > (b) the rights of the employee.","sortOrder":82},{"sectionNumber":"38","sectionType":"section","heading":"Records of employment","content":"#### 38 Records of employment\n\n38 Records of employment\n\n> > (1) A child participant employer must keep and maintain a record of employment in relation to each child participant employee that includes the following details—\n> > \n> > > (a) the employee’s full name, date of birth, residential address and telephone number,\n> > \n> > > (b) the date of employment,\n> > \n> > > (c) a description of the nature of the employment,\n> > \n> > > (d) the full name and residential address of the person immediately responsible for the employee during the appeal,\n> > \n> > > (e) consent to the employee’s employment provided by the employee’s parent, including an original copy of a written consent provided by the parent.\n> \n> > (2) If the employer is a trader, the employer must make the records available to the authority holder with whom the trader is jointly conducting the fundraising appeal.","sortOrder":83},{"sectionNumber":"Schedule 1A","sectionType":"schedule","heading":"National Fundraising Principles","content":"# Schedule 1A National Fundraising Principles\n\nSchedule 1A National Fundraising Principles\n\nsection 25(b)\n\n**sch 1A:** Ins 2026 (19), Sch 2\\[14\\].","sortOrder":84},{"sectionNumber":"Schedule 2","sectionType":"schedule","heading":"Penalty notice offences","content":"# Schedule 2 Penalty notice offences\n\nSchedule 2 Penalty notice offences\n\n| Column 1 | Column 2 |\n| Provision | Penalty |\n| Offences under the Act |\n| Section 9(1) | $2,200 |\n| Section 10(1) | $550 |\n| Section 11(1) | $2,200 |\n| Section 12(1) | $2,200 |\n| Section 13(2) | $2,200 |\n| Section 20(7) | $2,200 |\n| Section 22 | $550 |\n| Section 23(1) | $550 |\n| Section 23(5) | $2,200 |\n| Section 24(4) | $550 |\n| Section 24A | $2,200 |\n| Section 24B | $550 |\n| Section 25B(4) | $110 |\n| Section 25L(b), (c), (d), (e) or (f) | $550 |\n| Section 25M(6) | $550 |\n| Section 25P(2) | $550 |\n| Section 25Q(2) | $550 |\n| Section 25T | $550 |\n| Section 25Z(2) | $220 |\n| Section 41S(2) | $110 |\n| Section 47(1) | $55 |\n| Section 48(1) | $2,200 |\n| Offences under this Regulation |\n| Section 28(1) | $55 |\n| Section 29(2) | $55 |\n\n**sch 2:** Ins 2022 (329), Sch 1\\[2\\]. Am 2026 (19), Sch 2\\[15\\].","sortOrder":87}],"analysis":{"issue_detection":{"absurdities":[],"contradictions":[]},"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":6,"scope_assessment":{"changed":true,"description":"The legislation has expanded significantly beyond its original 2021 scope. The 2026 amendments introduced Schedule 1A, imposing 'National Fundraising Principles' that apply nationwide-style standards to NSW fundraising. This includes new conduct obligations (contact hours, vulnerability protections, donor rights) and broadens the regulatory framework from purely administrative/record-keeping to prescriptive behavioural standards. Additionally, the creation of 'deemed authority holders' (section 4A) and specific exemptions for this category represents a structural expansion of who is regulated and how."},"complexity_factors":["Multiple schedules with overlapping conditions (Schedule 1 for standard conditions, Schedule 1A for National Fundraising Principles, Schedule 2 for penalties)","Extensive cross-referencing to the parent Act (Charitable Fundraising Act 1991) and other legislation (Local Government Act 1993, Education Act 1990, etc.)","Nested conditional logic for exemptions (e.g., small fundraisers must meet all three criteria in section 6(2))","Detailed record-keeping requirements with varying retention periods (7 years for financial records, 3 years for other records)","Specific thresholds triggering additional requirements ($15,000 for small fundraiser exemption, $100,000 for detailed financial notes, $250,000 for audit exemption)","Multiple categories of regulated persons with different rules (authority holders, deemed authority holders, traders/commercial fundraisers, child participants, face-to-face collectors vs other collectors)","Amendment history visible in text (2026 amendments inserting new schedules and modifying existing sections) creating layered reading experience"],"plain_english_summary":"This Regulation sets the rules for how charities and other organisations can raise money from the public in New South Wales. It applies to anyone running a 'fundraising appeal'—essentially asking people for money for a charitable purpose.\n\n**Key things it does:**\n\n*   **Who needs a permit:** Most organisations need an 'authority' (a permit) from the government to fundraise. However, some groups are automatically allowed to fundraise without one—these include local councils, public universities, parents and citizens (P&C) associations at government schools, and very small fundraisers who raise less than $15,000 a year and use only volunteers.\n\n*   **Who can get a permit:** The Secretary can refuse a permit if the applicant or their associates have been convicted of fraud or dishonesty offences in the last 10 years, or if they've had a previous permit cancelled for dishonesty. People who are bankrupt or insolvent companies are also barred.\n\n*   **How money must be handled:** The rules are strict about financial transparency. Organisations must:\n    *   Keep detailed records of all income and expenses for at least 7 years.\n    *   Have their accounts audited annually (unless they raise less than $250,000).\n    *   Issue receipts for donations over $2.\n    *   Submit annual returns with financial statements prepared to Australian Accounting Standards.\n    *   Ensure expenses are 'lawful and proper'—commissions paid to fundraisers cannot exceed one-third of the total raised.\n\n*   **Working with commercial fundraisers:** If a charity hires a professional fundraising company (a 'trader'), they must have a written agreement covering insurance, dispute resolution, how much the trader gets paid, and record-keeping. Collection bins must be clearly numbered and labelled as either 'commercially operated' or 'charity operated'.\n\n*   **Protecting children:** Special rules apply when children under 15 participate in fundraising. They need parental consent, insurance, supervision (no more than 6 children per supervisor), and strict limits on working hours—no more than 4 hours on school days, 6 hours on other days, and never after 8:30pm if school is the next day. Children cannot work alone, enter private homes, or approach people in cars.\n\n*   **National Fundraising Principles:** Since a 2026 amendment, all authority holders must follow a set of national principles. These require fundraisers to clearly identify themselves, respect people's requests not to be contacted, never use misleading or high-pressure tactics, avoid exploiting vulnerable donors, and limit contact times (no door-to-door before 9am or after 6pm on weekdays, for example).\n\n*   **Public access to information:** Anyone can request copies of a charity's audited financial statements for the last 7 years, though a small fee may be charged.\n\n*   **Penalties:** Breaching certain rules can result in fines (penalty units). For example, failing to display identification as a face-to-face collector carries a 5 penalty unit fine, while conducting a fundraising appeal without authority can attract a $2,200 penalty notice."},"summary":{"complexity_score":4,"scope_assessment":{"changed":false,"description":"Based on the available metadata, there is no clear indication that the scope of the regulation has materially changed from its original intent. The amendments in July 2022 and April 2026 suggest updates have been made, but the regulation appears to have remained focused on its core purpose of regulating charitable fundraising in NSW. Insufficient substantive content was provided to make a definitive determination."},"complexity_factors":["The document provided is primarily metadata and status information rather than the substantive provisions of the regulation itself, limiting full analysis of its technical complexity","Operates as subordinate legislation (a regulation) beneath a parent Act, requiring cross-referencing with the Charitable Fundraising Act 1991 to fully understand its scope and effect","Multiple point-in-time versions exist, meaning obligations may have changed over time and practitioners must identify the correct version applicable to their circumstances","Staged repeal/sunsetting mechanism under the Subordinate Legislation Act 1989 adds a time-sensitive compliance consideration","Charitable fundraising law involves intersection of consumer protection, corporate governance, and licensing frameworks"],"plain_english_summary":"The Charitable Fundraising Regulation 2021 (NSW) sets practical rules for how charities, community groups, non-profits and professional fundraisers can lawfully solicit and manage donations from the public, covering licensing, record‑keeping, disclosure and conduct to protect donors. It matters to anyone running or donating to fundraising appeals in NSW and is scheduled to be automatically repealed on 1 September 2026 unless renewed; it has been amended twice since its June 2021 commencement."},"flash_summary":{"complexity_score":7,"scope_assessment":{"changed":true,"description":"The Regulation replaces the 2015 instrument and broadens and refines scope: new deemed-authority-holder exemptions were added (s4A); explicit authorisations for councils, universities/controlled entities and small fundraisers are set out (ss 4–6); National Fundraising Principles and more prescriptive conduct and disclosure rules were inserted (Schedule 1A, s2); auditing, reporting and recordkeeping rules and thresholds were clarified (ss 17–22); and several sections were amended or repealed (see Commencement, s32 and amendment notes). These changes expand prescriptive regulation and administrative obligations while creating new exemptions in specified cases."},"complexity_factors":["Cross-references to the Charitable Fundraising Act 1991 and other NSW/Commonwealth laws and standards (eg Australian Accounting Standards) creating interpretive dependencies (see Definitions and s21(2)(a)).","Layered exemptions and authorisations (councils, universities/controlled entities, small fundraisers) requiring factual determinations (ss 4–6).","Significant Secretary discretion to decide what counts as lawful and proper expenses and to notify holders, affecting accounting treatment and compliance (s13–14).","Detailed recordkeeping, retention and auditing obligations with thresholds and documentary requirements (records in English, 7-year retention; annual audit; audit exemption under $250,000) that impose administrative burden (ss 17–19, 18, 22).","Prescriptive governance, financial reporting and declaration requirements for organisations including Australian Accounting Standards compliance and additional notes where gross receipts exceed $100,000 (s21).","Specific operational rules for joint fundraising with traders — mandatory written agreement terms and collection-bin controls — increasing contract complexity (ss 24, 13).","Comprehensive child-participant regime with age limits, supervision rules, hours, travel and employment controls that interact with employment law (Part 3, ss 21–37).","Penalty notice schedule cross-tied to numerous Act and Regulation provisions, requiring precision in enforcement (Schedule 2).","Inserted National Fundraising Principles prescribing behavioural standards and due diligence obligations for charities and commercial fundraisers (Schedule 1A).","Amendment and repeal history within the text (eg repeal of 2015 Regulation, 2026 insertions) requiring attention to temporal application and savings provisions (Commencement, s32, s4A notes)."],"plain_english_summary":"This Regulation sets detailed, enforceable rules for charitable fundraising in NSW: who may fundraise without an authority (eg councils, universities, small fundraisers), required records, receipts and annual audits, limits on expenses and commissions, identification and disclosure rules for collectors, and specific protections and limits when children participate (see ss 4–7, 13–21, 28–34). It gives the Secretary power to define lawful expenses and to suspend or cancel authorities (ss 13, 11, 18). Organisations bear the compliance and reporting costs; the Secretary holds significant regulatory discretion."}},"importantCases":[],"_links":{"self":"/api/acts/charitable-fundraising-regulation-2021","history":"/api/acts/charitable-fundraising-regulation-2021/history","analysis":"/api/acts/charitable-fundraising-regulation-2021/analysis","conflicts":"/api/acts/charitable-fundraising-regulation-2021/conflicts","importantCases":"/api/acts/charitable-fundraising-regulation-2021/important-cases","documents":"/api/acts/charitable-fundraising-regulation-2021/documents"}}