Charities are an essential part of Australian society, offering a large and diverse range of services that are of significant benefit to Australians. Charities contribute vital functions across health, education, employment and legal services and in a multitude of other areas. In doing so, they provide support to many disadvantaged and vulnerable people in our society. Charities also play an important advocacy role, through promoting the protection of the environment, advancing religion, or defending human rights, to name a few.

According to the ACNC Charity Register, at least 54,542 charities are currently operating in Australia . These charities employed 475,777 reported full-time employees and 529,917 part-time employees in 20135 . In addition, charities engage a significant proportion of the Australian population through their extensive volunteer base. Charities also vary significantly in size and character. The sector is comprised of small, medium and large entities (based on ACNC definitions) which cover every state and territory. As indicated, the majority of charities operate as small organisations and over half of charities are located in NSW and Victoria.