Governance Terceiro Sector (Austrália): uniformização conceito “not-for-profit”

Reconhecendo a significativa contribuição económica e social do Terceiro Sector à sociedade Australiana, o Governo australiano encontra-se a implementar uma reforma que remove a duplicação e simplifica o reporting e outras obrigações regulatórias que permitirá às Organizações Sociais uma melhor performance organizacional. A Comissão Governamental para as Organizações Sociais e Terceiro Sector – presidida por Susan Pascoe, AM Interim Commissioner and Head of ACNC Implementation Taskforce – acaba de rever o conceito de organização não lucrativa, entre outras reformas.

In the exposure draft, a ‘not-for-profit’ entity is defined as an entity that:

– Is not carried on for the profit or gain of its owners or members, neither while it is operating nor upon winding up

– Under an Australian law, foreign law or the entity’s governing rules, is prohibited from distributing, and does not distribute, its profits or assets to its owners or members (whether in money, property or other benefits), neither while it is operating nor upon winding up (unless the distribution is made to another not-for-profit entity with a similar purpose or is genuine compensation for services provided to, or reasonable expenses incurred on behalf of, the entity).

Para informações mais detalhadas sobre esta reforma em curso, visite os sites:


Governance guidance for NFPs (Not-for-profit)

Chartered Secretaries Australia (CSA) is offering not-for-profit organisations pro bono advice on how to improve the quality of their governance.

CSA, whose membership comprises professionals in governance, risk and compliance, is connecting NFP organisations with its members to provide free governance advice and support. “Not-for-profits often do not have the time or the means to spend money on best practice governance, as it takes away from their core business; by providing this pro bono service, CSA is assisting these organisations run more efficiently, which is really helping them prosper,” said Lisa Deramond, a member of CSA who assisted the not-for-profit Red Dust Role Models.

Many CSA members have worked with not-for-profit organisations in the past to implement a range of initiatives including conducting due diligence checks, assessing the current state of governance within the NFP, general mentoring and preparation of core documents.

Following the pilot program in NSW and Victoria, CSA will look to take its not-for-profit program nationwide. Third Sector Magazine

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