The NPO, 2019 Act requires the following:

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1/ Register

All NPOs must register under the Act. A NPO shall not carry out operations unless it is registered. How to register:

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Submit application form with payment of a fee ($100 for new NPO – Nil for existing - $50 for renewal) and supporting documents:

• Declaration of purposes of the NPO;

• Proof of identity of the controller and other members of the NPO

• Copies of constitutive documents

• Evidence of board structure

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Registrar will register the NPO and issue a certificate of registration. (to be renewed every 2 years)

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2) Appoint a controller

Every NPO must have a controller

• Company limited by guarantee = a director

• Unincorporated Association = a person responsible for all aspects of management and administration

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Duties of a controller:

• Sign the application for registration of the NPO and certify that the information provided is true to the best of his/her knowledge;

• Sign the Declaration form of availability of financial records;

• Shall cause reliable financial records t be kept at the registered office;

• Notify to the Registrar any changes in the NPO;

• Point of contact between NPO and Registrar.

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3) Record Keeping

A NPO shall keep at its registered office records that are sufficient to show:

• Its purposes, objectives and activities;

• The identity of persons who control or direct its activities

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4) Obligation to maintain reliable financial records (if gross income exceed $75,000 per annum)

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Financial records=records that explain a NPO transactions to demonstrate that its funds have been used in a manner consistent with its purposes + sources of its gross annual income.

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To be maintained for 5 years at its registered office

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5) Declaration of availability of financial records

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Declaration stating that the NPO maintains reliable financial records and they shall be made available through its registered office

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Needs to be submitted

• within 90 days of its registration (for new NPO)

• within 60 days of the coming into force of this Act (for NPO already registered under the old regulations)

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6) Declaration of reportable donations

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Declaration that the NPO is maintaining record at its registered office in respect of any donation that is $100,000 and above (in a lump sum or aggregate sum).

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Exceptions: religious entities, constituent units of umbrella organisations