This article excerpt first appeared on ProBono here.

A legal toolkit has been developed to assist charities and Not for Profit organisations in undertaking a merger.

“Mergers can be very rewarding, but require significant time and resources in order to be done successfully,” charity law expert at Mills Oakley Lawyers, Vera Visevic said.

“The toolkit reflects our experience and that is that many more Not for Profits are coming to us asking about mergers, finding merger partners and what’s involved in the process. Many organisations come to us with no idea of the complexity around mergers and the huge undertaking around legal and administrative issues. Many people need to co-operate for a successful merger. Both boards need to be on the same page as well as everyone else in the organisation.”

She said that many mergers fail because when d-day arrives they realise that there will be a loss of staff and the issues often become personal. “Politics and ego can often get in the way,” Visevic said.

The merger toolkit delivers nine steps towards a successful merger from a Memorandum of Understanding (MOU) through to the ‘deed of merger’ and the settlement process.

The Merger toolkit can be downloaded HERE

Join the AuSAE Webinar on August 4 titled "Saying 'I do' to Mergers" presented by Vera Visevic from Mills Oakley Lawyers

Charities and other not-for-profits are increasingly considering the merit, or otherwise, of mergers. Financial difficulties, executive turnover, membership demands and industry consolidation may result in not-for-profits needing to join forces. If your charity or not-for-profit is considering a merger, take part in this free webinar to have your questions answered, including:

• What is the current climate surrounding mergers?
  
• Why merge?
  
• How do you find the right partner and assess potential compatibility?
  
• How do you plan the wedding and ensure you make it all the way down the aisle?
  
• What makes a happy marriage?
  

This information was originally sourced from Velvet Chainsaw here and was written by Wendy Holliday.

Sponsorships featuring logos, eyeballs and impressions don’t carry the same value they once did.

At the same time, sponsorship buyers are becoming more sophisticated about the dollars they invest and how they leverage emotional marketing. They’re also refining their palate to deliver more intimate customer and prospect experiences including hosting their own exclusive events.

Conference and trade show organizers now find themselves immersed in a prove-it-or-lose-it sponsorship environment. Those who fall short on proof of performance will churn through sponsors, as they watch margins decline. Those who step up to deliver more meaningful benefits, grounded in attendee mattering will not only survive, but thrive.

Increasing sponsorship revenue is one of the highest priorities for our customers. Over the past couple of years, we’ve analyzed, researched and learned quite a bit to help move this needle. Many of you have helped formulate our higher level thoughts for the next evolution of event based sponsorships for B2B conferences. The sum total of this work lays out four big concepts that can help guide your organization to higher revenue and improved experiences:

1. Why a Change in Sponsorship Strategy is Urgent
   
2. Sponsorships Built on Attendee Mattering
   
3. Driving Change with Current Investors
   
4. Helping Sponsors Turbocharge Their Activation Plan
   

Read more and download the free e-book here.

Originally sourced from Associations Now here, Infographic by Rob Stott & Ana Maria Rivera-Pramuk.

We already know that associations are becoming more confident and strategic in how they use social media. But two new studies offer a by-the-numbers look at what they’ve done in the social space in the last year.

"Believe it or not, many of our favourite social media tools have been around or nearly a decade now - and in Facebook's case, longer than that (it launched in 2004). Ten years into the social revolution, how are associations doing in using these channels to connect with their members and other audiences? According to recent research, association are getting more confident and strategic in their social media usage. In the infographic below is a glimpse of  the nonprofit sector's social profile."

See infographic here

Notable organisations both respond to and learn from change. They stay committed to their mission by maintaining a clear understanding of core purpose throughout the adaption process. 

Whether your organisation is large or small, these half-day Lectures will explore the critical components of successful strategic change campaigns allowing you to reflect on the effectiveness of your organisation’s own change management processes.

For more information about each individual event, please click on your location of choice below:

• Brisbane - Thursday 20 August
  
• Melbourne - Tuesday 25 August
  
• Sydney - Friday 28 August
  

If you register for this lecture before close of business next Friday, July 31 you can bring a colleague for free. To receive this 2 for 1 registration, please send an email to info@ausae.org.au including the two registrants’ details.

The Speakers
Tim Sheehy, CEO, Governance Institute of Australia
Tim Sheehy has been the CEO of Governance Institute of Australia since 1999. During his tenure, Mr. Sheehy has positioned Governance Institute as the independent leader in promoting better governance, focused on improving organisational best practice and responsible performance. Tim holds a Bachelors and Masters degree in Business Administration from Loyola University of Los Angeles and a Graduate Diploma of Financial Management from the University of New England, Armidale.





David Van, Managing Director, De Wintern Group
Founder and CEO of The De Wintern Group, David Van is one of the world’s leading experts on managing reputational risk. David has been called upon to manage some of Australia’s biggest issues and crises. He has guided a range of clients through three Royal Commissions, a number of inquiries conducted by the Independent Commission Against Corruption (ICAC), and numerous commercial and regulatory court cases. David authored the only reputational risk management course in the world, which is offered as a part of the Governance Institute’s Advanced Risk Management course.




Stephen Duns, CEO, Australasian Sonographers Association

Stephen is an experienced health and human services executive in the public, private and not-for-profit sectors. His experience includes several CEO and general management roles in teaching hospitals, primary health care and social and community services in Australia and the UK. Stephen holds a Doctorate in Business Leadership, MBA, Bachelor of Letters (Psychology) and Bachelor of Arts (Philosophy). He is an Honorary Fellow of the School of Psychology at Deakin University, Fellow of the Australian Institute of Company Directors and Senior Fellow of the Australian Graduate School of Leadership.

These special AuSAE Workshops are suitable for anyone involved in managing a membership program. This program is a fantastic way to gain a broad understanding of the key facets of managing a membership program as well as some practical ideas that can immediately be implemented. In addition to Membership Managers, this program would be useful for Boards and Senior Management seeking to gain a better understanding of good membership practice.  

Belinda Moore (Director of Strategic Membership Solutions) will guide delegates through the key concepts, skills and tools necessary to achieve powerful membership growth. The program offers practical ideas that can be implemented immediately.

On the day you will be guided through a step-by-step process to develop a membership strategy that serves the needs of your community as well as generating a financial return for your not-for-profit. Learn the fundamental concepts, skills and tools necessary to achieve powerful membership growth.

Find out more about the event details by clicking on your location below. For AuSAE Members to attend is $395 AUD and non-member, not for profit professionals is $595 AUD

• Melbourne, Monday 20 July - Register Here
  
• Sydney, Tuesday 21 July - Register Here
  
• Brisbane, Thursday 23 July - Register Here
  
• Perth, Tuesday 18 August - Register Here
  
• Adelaide, Wednesday 19 August - Register Here
  

Contact us on +61 7 3394 8381 for more information.

If you or a colleague would like to attend, please click here to download the workshop brochure or click here to book online. If you register for this workshop before close of business next Friday, July 31 you can bring a colleague for free. To receive this 2 for 1 please email info@ausae.org.au.

The Australian Charities and Not-for-profits Commission (ACNC) recently released a list of its ‘top ten reporting tips’ for 30 June 2015 Annual Information Statements.

Tips for your Annual Information Statement

1. Know your charity size
Make sure you get your size right as it affects reporting obligations. Read more about size.
2. Know your financial report type: general purpose or special purpose financial report 
Read more about the types of financial statements.
3. Will you self-assess as a basic religious charity? Know the requirements 
Most charities that are incorporated cannot self-assess as a basic religious charity. Read more.
4. Check that the financial information you enter is correct 
Don’t mistake cents with dollars or record ‘revenue items’ as ‘other income’. Read more about the financial information.
5. Remember to provide financial information
Don’t forget to provide financial information, even if you did not conduct charitable activities during the year.

Tips for your financial report

Medium and large charities must submit financial reports.

6. Remember to submit your financial reports, including the financial statements
Follow the reporting checklist to make sure you submit everything.
7. Remember the accounting standards for a special purpose financial statement
You need to comply and state that the statement is prepared in accordance with the six mandatory accounting standards.
8. Check you have an accounting policy note and it is correct
In the notes to the financial statements, there must be an accounting policy note that contains adequate accounting policy disclosures. Read more in the relevant accounting standard AASB 101 Presentation of Financial Statements.
9. Check the completeness and quality of the related party disclosures for a general purpose financial statement
Make sure you provide sufficient detail of transactions between related parties and key management personnel compensation.
10. Attach all the required documents

Read more about what you need to submit.

Have you made a mistake?

If there are significant errors in your 2014 Annual Information Statement and/or financial report, contact ACNC at advice@acnc.gov.au to request a resubmission.

Extracted from ACNC’s Quarterly Newsletter, Issue 4, June 2015

The 2015 Women & Change grant round will provide a grant of $50,000 to a registered Queensland charity that works to provide social welfare and / or education support to those in our community who are most disadvantaged.

The grant rounds opens 1st July 2015 and Expressions of Interest close 1st August. Short-listed applicants will then be invited to submit a full proposal by 30th September 2015 The guidelines are now available here.

Download the Expression of Interest Form here.

Download the Guidelines here.

A small number of communities across Australia have disproportionately high levels of unemployment, low family income and education, housing stress, domestic violence and prison admissions, severely limiting life opportunities and placing significant social and economic costs on the broader community, according to a landmark national report released today.

Dropping off the Edge 2015, produced by Jesuit Social Services and Catholic Social Services Australia, maps disadvantage across the country based on 22 social indicators including long-term unemployment, criminal convictions and domestic violence.

The report is authored by Professor Tony Vinson and Associate Professor Margot Rawsthorne from the University of Sydney. Professor Vinson authored locational-based studies in 1999 and 2004 as well as the ground-breaking 2007 report Dropping off the Edge, which received over 284 scholarly citations and supported the establishment of the Australian Social Inclusion Board.

Jesuit Social Services CEO Julie Edwards says the report shows disadvantage is entrenched in a small number of communities across Australia, most of which have remained similarly disadvantaged for more than a decade.

“The ranking of 10 of the 12 most disadvantaged communities in Victoria has not improved since the 2007 report, likewise nine of the 12 most disadvantaged communities in New South Wales and eight of the 12 most disadvantaged communities in South Australia.

“While our social support structures work for many Australians, this report released today shows clearly that there are a small but significant number of communities that we have failed and that a new structure and a new approach is needed,” says Ms Edwards.

Catholic Social Services CEO Marcelle Mogg says current policies are not working for these communities.

“People can’t overcome structural disadvantage when all the odds are stacked against them. These communities are not failing – Australia is failing these communities. Dropping off the Edge 2015 outlines that residents in these communities aren’t just dealing with one form of disadvantage but multiple, complex barriers to individual wellbeing and community participation.

What we need now is for Government, the business and community sectors and the communities themselves to develop and implement tailor made, long term and sustainable solutions to build better futures.”

Dropping off the Edge 2015 was compiled using data from the Australian Bureau of Statistics, NAPLAN, the Australian Early Development Index and state and territory government human services agencies. The report calls for a new approach targeted at reducing the most severe deep-seated disadvantage, taking into account the unique characteristics and circumstances of each community.

Download the full report here.

Media release from the Australian Council of Social Service (ACOSS) and Business Council of Australia (BCA), originally sourced from here. 

Groups representing business and the community sectors have called on Australia’s leaders to approach the task of tax reform in an open, inclusive and transparent way that does not rule out options because it is politically expedient to do so.

Ahead of this week’s Leaders’ Retreat involving Australia’s First Ministers, the groups are releasing a set of agreed messages on tax reform.

The groups, which include the Australian Chamber of Commerce and Industry, Australian Council of Social Service and Business Council of Australia, are urging leaders to demonstrate a level of bipartisanship and inter-jurisdictional cooperation not seen for a long time.

They are focused on supporting leaders to work towards a tax system that raises the revenue governments need to provide services to the community in a way that supports a stronger economy and job creation, and is fair.

The groups also support leaders having an ambitious and far reaching agenda for federation reform, and commend Premiers who have already demonstrated that they are approaching the task in that spirit.

Roles and responsibilities of different levels of government should be determined as part of the review of the Federation. While these are clearly relevant to tax reform, the best starting point for the tax review is to design a robust, fair and efficient national tax base: revenue distribution arrangements across the Federation can then follow.

Every one of the leaders knows that we need to reform a tax system that’s out of step with the rapid economic and social changes Australia faces.

ACOSS CEO Cassandra Goldie said: “We can no longer afford to avoid serious tax reform. If we postpone it until governments really do face a Budget crisis the choices will be a lot tougher.

“Experience shows us that tax and budget reform can be achieved, but it will require a degree of vision, consensus and bi-partisanship, starting with our political leaders. ACOSS is up for reform, this is why were are working with business and others.”

Governments and all stakeholders must remain open to looking at the tax system as a whole, and considering all the options which could deliver the optimal system for the 21st century global economy.

Reform will only happen if our political, business and community leaders take the long view and put the national interest first.

BCA Chief Executive Jennifer Westacott said: “If our diverse organisations can sit down together and nut out the objectives for tax reform, core problems with the current system and some directions for change, this provides our political leaders with a solid platform of consensus and support to take things forward.”

Media Contact: 

Fernando de Freitas (ACOSS) – 0419 626 155

Scott Thompson (BCA) – 0403 241 128

Download agreed ACOSS-BCA messages on Tax Reform

If your not-for-profit (NFP) organisation is changing its tax administrator, we’ve developed a new checklist to help you hand over its tax affairs to the new administrator, see Handover checklist: not-for-profit administrators. 

We understand that NFP organisations experience regular turnover of their administrators, for example treasurers, office bearers or employees involved in the tax administration of the organisation.

The checklist aims to help you provide key information about your organisation, along with other relevant documentation, to the new administrator. It covers the following topics:

• registrations
  
• legal structure
  
• tax concessions
  
• your workers
  
• reporting and paying tax
  
• record keeping handover