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:


Report into risk management strategies of NFPs (not-for-profit)

A report and survey into the risk management practices in the not-for-profit (NFP) sector found that many NFPs have poor or non-existent risk management strategies.

Advisory firm PPB conducted the survey amongst 291 NFP organisations operating throughout Australia and New Zealand.

Key findings of the survey include:

  • 49 per cent of respondents do not have, or do not know if they have, an up-to-date risk management plan
  • Approximately 25 per cent believe that risk management is of only moderate importance
  • 61 per cent of respondents state that risk to their organisation has increased over the past five years.

The survey also found that members of organisations which are effectively managing risk believed that their organisation was more profitable and transparent.  Third Sector Magazine

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