When the Australian Charities and Not-for-profits Commission register an organisation, its charity ‘subtypes’ are also publicly registered.
These reflect the category of that organisation’s charitable purpose, which is what its activities will work towards achieving.
Each subtype has a specific meaning under the law.
The subtype for discussion today is Advancing Religion.
A 'religion' involves a belief in a supernatural being, thing or principle, and acceptance of canons of conduct that give effect to that belief.
Advancing religion involves the promotion of those beliefs, principles, observances and standards of conduct.
Some examples of charities that advance religion:
Religious education bodies
Funds for establishing and maintaining religious buildings
Important note on ‘Basic Religious Charities’
Under the ACNC Act, 'Basic Religious Charities' are exempt from certain reporting requirements and the ACNC's Governance Standards.
To be classified as a Basic Religious Charity, a charity can be registered only with the subtype of advancing religion and could not be registered as any other subtype.
So, for example, it could not also be registered for the subtype of advancing education.
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