Maf Australia_acnc Group

Total Expenses are for any period for which the Total Expenses are being determined. It is the sum of the total gross cash expenditures of the organisation during such period, including all operating expenses. e.g. Employee expenses + Interest expenses + Grants and donations made for use in Australia + Grants and donations made for use outside Australia + All other expenses; Large charities) or (Employee expenses + Grants and donations made for use in Australia + Grants and donations made for use outside Australia + All other expenses).

A donation is when a charity receives voluntary support (in cash or gifts in kind) with no material benefit to the donor. This includes donations from:

• public collections;
• fundraising;
• philanthropic trusts and corporations;
• non-government grants that do not include the provision of goods or services;
• members (but not membership fees);
• supporters;
• employees; as well as:

• bequests and memorials;
• tax deductible donations and gifts from the public;
• tax deductible donations from members, supporters and employees;
• non-tax-deductible gifts; and bequests.

Some charities make grants to other charities, individuals or beneficiaries, while some grant scholarships. If the charity made grants and donations for use in Australia it will be reported in this category.

Charities have to report which country received the grant or donation. Grants and donations made by a charity for use outside Australia may include: sponsorship programs or projects that a charity manages; money, goods or services a charity has donated to its sister organisations or main governing body overseas and indirectly sending money overseas, via another Australian organisation or charity.