Record keeping
Changes to the charitable fundraising laws start 1 April 2026
From 1 April 2026, charities registered with the Australian Charities and Not-for-profits Commission (ACNC) can use their registration to automatically satisfy NSW registration, reporting and record-keeping requirements.
All fundraising authority holders in NSW must comply with both the National Fundraising Principles and Standard Conditions.
Requirements for all fundraising authority holders
Principles 3 and 12 of the National Fundraising Principles set out the record keeping rules that all authority holders must comply with. This includes fundraisers who hold deemed authority through registration with the Australian Charities and Not-for-profits Commission (ACNC).
If you are a non-ACNC registered fundraiser, you must keep all financial accounting records for at least 7 years. You must keep all other records for at least 3 years.
NSW-specific record keeping requirements for fundraisers
This information does not apply if you have deemed authority through registration with the Australian Charities and Not-for-profit Commission.
Visit the registered charities as deemed authority holders page.
There are NSW-specific record keeping requirements which apply to:
- fundraisers who hold a NSW fundraising authority
- entities who are authorised to fundraise without an authority.
These requirements do not apply to fundraisers who hold deemed authority through registration with the ACNC.
Keep financial records
An authority holder must keep financial and other records that correctly record and explain transactions, and the authority holder’s financial performance and position. The records must be in writing, in English or a form easily convertible into writing in English.
This includes records of all gross income and expenditure and transactions. Records must be kept of particulars of all invoices, receipts, vouchers and other documents for each fundraising appeal that are necessary to explain the methods and calculations by which accounts relating to the appeal are maintained.
These requirements do not apply to fundraisers exempted from the obligation to hold an authority to fundraise, but they reflect good business practice.
Other records you must keep
Record of Participants
Details of all persons associated with the fundraising appeal, including any traders, employees and volunteers, and the activities undertaken by each person in relation to the fundraising appeal must be recorded and maintained.
Cash book
A cash book must be maintained for each account held with a bank, building society or credit union (including any passbook account) into which proceeds from any fundraising appeal are deposited or invested.
Register of assets
A register of assets must be maintained to properly account for all non-current assets obtained during, or as result of, the conduct of any fundraising appeal.
Register of receipts
A register recording details of receipts issued, including any electronic receipts must be maintained. If more than three receipt books are issued during a fundraising appeal, the register must include details of the number assigned to and shown on each book correlated with the name of the person to whom it was issued, the date of issue and the date it was returned. The register must also record the name and signature of the person who issued, received and returned the book.
Petty cash book
If petty cash is used, a petty cash book must be maintained.
Records of Minutes
Where the authority holder is an organisation it must maintain records of meeting minutes which record all business relating to fundraising appeals transacted by the governing body of the organisation (or by any subcommittee of that governing body). Minutes of any general or extraordinary meeting held by the organisation should also be maintained.
How long to keep records
All accounting records must be kept for at least seven years. All other records must be kept for at least three years.
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