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Go your own way: Reporting of fundraising in Australian charity financial statements

Third Sector Review
Volume 20 Issue 2 (Dec 2014)

Abstract: Australian charities are facing increased public scrutiny of their financial reports, which must now be submitted to the national regulator, the Australian Charities and Not-for-profits Commission. Some may wish to use reports to create so-called 'fundraising efficiency league tables'. This article seeks to provide a description of current best practice in fundraising financial reporting by examining annual reports that have been recognised with industry awards. We find a wide variation in how terms have been used, with no patterns discernible. Moreover, reporting is influenced by regulatory requirements in the relevant jurisdiction, which differ substantially. It is unlikely that league tables will be meaningful if constructed from charities' current annual financial statements.

To cite this article: Flack, Ted; McGregor-Lowndes, Myles; Marsden, Stephen and Poole, Glenn. Go your own way: Reporting of fundraising in Australian charity financial statements [online]. Third Sector Review, Vol. 20, No. 2, Dec 2014: 9-25. Availability: <http://search.informit.com.au/documentSummary;dn=956589294593676;res=IELAPA> ISSN: 1323-9163. [cited 23 Jun 17].

Personal Author: Flack, Ted; McGregor-Lowndes, Myles; Marsden, Stephen; Poole, Glenn; Source: Third Sector Review, Vol. 20, No. 2, Dec 2014: 9-25 DOI: Document Type: Journal Article ISSN: 1323-9163 Subject: Financial statements--Law and legislation; Charity organization; Charitable uses, trusts, and foundations; Fund raising; Peer Reviewed: Yes

Database: APAFT