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Australia’s charities deliver services, make grants, and perform a wide range of other activities to advance health, education, welfare, religious and other charitable causes. This report provides the most comprehensive record to date of charities registered with Australia’s charities regulator, the Australian Charities and Not-for-Profits Commission (ACNC), in 2015. 7

Data in the report comes from all Australian charities registered with the Australian Charities and Notfor-profits Commission (ACNC) at the end of each charity's 2015 financial year. 8 It uses the best and most recent data available for each charity. In most cases, data came from Annual Information Statements (AIS) provided for 2015, or from the 2014 or 2013 AIS where 2015 data was unavailable. Additional data was taken from the ACNC Register and from the Australian Business Register. Where no AIS data was available for a charity, data was estimated using information from the ACNC Register where possible. Estimation processes are described further below, and in Appendix B: Further methodological details.