The ACNC Annual Information Statement: a plain-English guide for Australian churches (2026)

The Australian Charities and Not-for-profits Commission Annual Information Statement — almost universally called the AIS — is one of those compliance jobs that everyone agrees is important and almost nobody enjoys doing. Most churches leave it to the last fortnight, then spend two stressed weekends pulling figures out of three different systems and hoping the bank statement matches the spreadsheet.

It doesn't have to be like that. The AIS is genuinely manageable if you know what's required for your tier and you've been gathering the right data through the year. This guide breaks down exactly that. No legal jargon. Plain English from a church perspective.

What the AIS is, in one sentence

The AIS is the annual report that every ACNC-registered charity, including every church registered as a charity, must lodge with the ACNC to keep its charitable status.

If you're not sure whether you're registered, search your church's name on the ACNC Charity Register. If you're listed, you have to lodge.

When it's due

The AIS is due six months after the end of your church's reporting period. Most churches use a 1 July to 30 June financial year, making the AIS due by 31 December each year. Some use a calendar year, making it due by 30 June. If you're not sure which one your church uses, check your last AIS submission or ask your treasurer.

Two consecutive years of non-lodgment can result in your charity status being revoked. That's a serious outcome: it affects your DGR fund eligibility, your tax concessions, and your community reputation.

Three tiers, three different jobs

Small charities (annual revenue under $500,000)

Lodge the AIS. No financial report required. The AIS includes some financial questions (total revenue, total expenses, basic balance sheet items) but you're not required to submit audited or reviewed accounts. Most small to medium Australian churches sit in this tier.

Medium charities ($500,000 to $3 million)

Lodge the AIS plus a reviewed or audited financial report. A reviewed report is less rigorous than an audited one and is usually cheaper. Budget around $3,000 to $6,000 for a review. Engage your accountant by the end of the second month after your year-end so they have time to do it properly.

Large charities (annual revenue over $3 million)

Lodge the AIS plus an audited financial report. Audit only. Must comply with Australian Auditing Standards. Budget significantly more, often $15,000 to $40,000 depending on complexity. If you're here, you almost certainly already have a finance manager and a continuing audit relationship.

What the AIS actually asks for

About your charity

Confirms basic details: legal name, ABN, address, charity subtype (most churches are 'Advancing Religion'), and responsible persons (your church board or council members). The responsible persons section catches a lot of churches: it must reflect the people currently serving on your board, not who served three years ago. The ACNC requires notification within 60 days of any board change.

Activities and beneficiaries

Asks what your church actually does (worship, pastoral care, community programmes, schooling, mission work) and who benefits. This is qualitative, not financial. Be honest and specific. The ACNC is building a public picture of the charity sector, not trying to catch you out.

Financial information

Total revenue, total expenses, total assets, and total liabilities, broken down into broad categories. The most common mistake is reporting numbers that don't match your bank statements. Sort the figures before you submit, not after.

Operations

How many staff (paid and volunteers), how many beneficiaries, what states you operate in. A reasonable volunteer count estimate is fine. The ACNC isn't going to audit your volunteer count.

Outcomes (medium and large only)

Narrative section about what your church achieved during the year. Two or three paragraphs is plenty. The AGM report or annual review document usually has most of what you need.

What to gather through the year so AIS time isn't a panic

The reason AIS lodgment becomes a panic is that nobody captured the data when it was easy. Six things to track monthly:

1. Monthly total income, broken down into giving, grants, events, hire, and other.
2. Monthly total expenses, broken into staff costs, ministry costs, facility costs, and admin.
3. Beginning and end-of-month balance for every bank account, plus any investments.
4. Volunteer hours by ministry team. Even a quarterly estimate is better than nothing.
5. Beneficiary counts: regular attendees, kids in programmes, people receiving pastoral care, people accessing community services.
6. Board changes: when someone joins, when someone steps down. Update the ACNC within 60 days.

If your church management software captures most of this automatically, AIS lodgment becomes a 90-minute job. Floways captures attendance, giving, and group membership data across modules. Churches that use it find they can pull most AIS inputs from one place rather than assembling them from multiple systems.

Common mistakes

Mixing financial years

Some figures come from the calendar year, some from the financial year, and the AIS asks for everything aligned to your reporting period. If your accounting system and your giving software run on different cycles, sort that out before you start.

Not updating responsible persons

Board changes happen. The ACNC requires notification within 60 days. Most churches notify at AIS time, which is technically late and can complicate things if a former board member raises a question about a decision they weren't actually part of.

Conflating DGR and non-DGR figures

If your church has a DGR-eligible building fund or mission fund alongside general tithes (the non-DGR side), the AIS wants total revenue, but you should still be tracking the split internally for tax receipt purposes. If your system doesn't separate them, the receipts you give donors at the end of the year will be wrong.

Leaving the outcomes narrative until 30 December

If your church is in the medium or large tier, draft the outcomes section during the year while the events are fresh. Something written at 11pm on the last day before deadline reads like it was written at 11pm on the last day before deadline.

Frequently asked questions

What happens if we miss the deadline?

Late lodgment by itself doesn't trigger a fine. The ACNC will send reminders. Two consecutive years of non-lodgment can result in charity status revocation, which affects DGR eligibility, tax concessions, and reputation. Don't let it happen.

Do we need an audit?

Only if your annual revenue exceeds $3 million. Below that, a review is sufficient (between $500k and $3m), or no external report at all (under $500k). Most Australian churches don't need an audit.

Can the same person lodge the AIS and serve as treasurer?

Yes. The AIS lodgment is done by an authorised person on behalf of the charity. There's no separation-of-duties requirement at the lodgment stage.

Can we change our reporting period?

Yes, with ACNC approval. It's a one-time change. Apply at least three months before you want the new period to start.

Where to from here

If your AIS is due in the next 90 days, start with data gathering, not the form. Pull your monthly income, expenses, balances, and beneficiary counts into one place. The form takes 90 minutes once you have the numbers. The numbers take a fortnight if you don't.

If your AIS isn't due for another six months, set up the monthly tracking now. Six data points, one owner, 30 minutes a month. Future-you will thank present-you.

If you'd like to see how Floways centralises this data across your giving, groups, attendance, and people modules, book a 20-minute demo at floways.co.