Charities registered with the ACNC which solely pursue purposes for the advancement of religion must ensure that the correct corresponding “sub-type” of entity (i.e. advancement of religion) has been confirmed with the ACNC before 3 December 2013.
In accordance with the Charities (Consequential Amendments & Transitional Provisions) Act 2013 from 1 January 2014 there will be 14 possible sub-types of charity:
- Advancing Health;
- Advancing Education;
- Advancing Social or Public Welfare;
- Advancing Religion;
- Advancing Culture;
- Promoting Reconciliation, Mutual Respect and Tolerance between Groups of Individuals that are in Australia;
- Promoting or Protecting Human Rights;
- Advancing the Security or Safety of Australia or the Australian Public;
- Preventing or Relieving the Suffering of Animals;
- Advancing the Natural Environment;
- Purposes Beneficial to the General Public and Analogous to the Other Charitable Purposes;
- Advancing Public Debate;
- Institution whose Principal Activity is to promote the Prevention or the Control of Diseases in Human Beings; and
- Public Benevolent Institution.