Executive summary

In December 2013, the Australian Charities and Not-for-profits Commission (ACNC) engaged Ernst & Young (EY) to research the regulatory and reporting burden on charities. While our research focused primarily on Commonwealth burden, it also considered state and territory burden.

In conducting this research, EY focused primarily on the experiences of 15 case study charities drawn from three charity sub-sectors – social welfare, other education (excluding schools, higher education and research) and health/aged care.We supported the case study research through a review of publicly available data and an online survey of the broader charities sector (which received 378 responses).