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Governance & Compliance
Committed to Transparent, Accountable, and Responsible Governance
PBG Foundation Limited is an Australian-registered charity committed to the highest standards of governance, transparency, and public accountability. We believe trust is built through structure, oversight, and clarity; not assumption. Below is an overview of our legal status, governance practices, and how we ensure compliance with all relevant laws and standards.
Our legal status
PBG Foundation Limited is:
- an Australian Public Benevolent Institution (PBI) ): registered with the ACNC as a charity whose core purpose is the relief of poverty, distress or suffering. All of our activities directly support this benevolent purpose.
- ACNC Registered Charity: regulated by the Australian Charities and Not-for-profits Commission, meaning we meet strict governance standards and reporting obligations.
- Endorsed DGR: endorsed by the Australian Taxation Office as a Deductible Gift Recipient (DGR). This means eligible donations to PBG Foundation may be tax-deductible for Australian donors. (Our DGR endorsement took effect on 24 June 2025.)
- ABN: 42 688 363 993 (Australian Business Number)
In practical terms, these credentials mean we operate under Australian charity law, are subject to regulatory oversight, and are entitled to certain tax concessions that enhance our capacity to direct funds to our mission.
What PBI and DGR status mean
- Public Benevolent Institution (PBI): As a PBI, our sole purpose is charitable, specifically, the relief of poverty, distress, suffering, or disadvantage in the community. All of our activities must directly support this purpose and provide benevolent relief to people in need. We cannot operate for profit or for any non-charitable goals. This status is a hallmark of charities that work to help the most vulnerable.
- Deductible Gift Recipient (DGR): DGR endorsement means that donations of $2 or more to PBG Foundation can be claimed as tax deductions by Australian taxpayers. In other words, when you donate to us, you may deduct that amount from your taxable income (if you’re an Australian taxpayer). To maintain DGR status, we must continue to meet the requirements of our charity subtype and use donations exclusively for our charitable purposes with no material benefit given in return. DGR status also allows us to receive funds from certain grant-makers and philanthropic institutions that only fund DGR-endorsed entities.
Together, our PBI and DGR status ensure that we are both focused on helping those in need and empowered to raise funds effectively to support that mission.
Governance structure
PBG Foundation is governed by an independent Board responsible for:
- setting strategic direction
- overseeing charitable activities
- ensuring compliance with Australian law
- safeguarding public trust and the interests of our beneficiaries
- overseeing financial stewardship and accountability
Our Board operates separately from day-to-day project delivery. It provides oversight to ensure that all decisions and activities remain aligned with the Foundation’s charitable purpose and values. This separation of governance and operations is intentional, it creates checks and balances that keep us mission-focused and ethically guided. The Board meets regularly to review progress, evaluate risks, and uphold our commitments to donors, partners, and the public.
Financial stewardship
We are committed to responsible financial management. This includes:
- Applying funds solely to charitable activities: Donor funds and grants are only used to further our mission.
- Maintaining appropriate financial controls: We have internal processes to budget, approve, and track expenditures carefully.
- Ensuring Board oversight of spending: The Board reviews financial reports and must approve major expenditures or commitments.
- Meeting all ACNC financial reporting requirements: Including filing Annual Information Statements and, when required, audited financial reports.
Founder contributions and donor funds are managed with the same discipline and accountability. Every dollar is treated with respect. We understand that these funds are an expression of trust; trust that we will use them to help others; and we honour that trust through prudent, transparent financial practices.
Safeguarding and ethics
We maintain a strong commitment to safeguarding, ethical conduct, and respectful community engagement. We recognize that working with vulnerable populations is a privilege that carries utmost responsibility. Our safeguarding principles include:
- Protection of children and vulnerable persons: ensuring that children and at-risk adults are kept safe from harm, abuse, or exploitation in all our activities.
- Zero tolerance for abuse or exploitation: any form of abuse, harassment, or exploitation by our staff, volunteers, or partners is not tolerated.
- Culturally respectful engagement: we approach communities with respect for local culture, traditions, and perspectives.
- Ethical storytelling and representation: when sharing photos or stories, we portray individuals with dignity, never exploiting someone’s image or story for shock or pity. Consent is obtained where appropriate.
- Clear pathways for raising concerns: we have processes so that anyone (internal or external) can report a concern or incident, and have it addressed swiftly and appropriately.
Transparency and reporting
As an ACNC-registered charity, we meet ongoing reporting obligations to the government. We file an Annual Information Statement each year, disclosing our activities, finances, and compliance with governance standards. We also make our annual financial reports available as required. We are committed to transparency, providing donors, partners, and regulators with confidence in how the Foundation operates. Key information about our charity (such as our trustees/directors, financial summaries, and purpose) is publicly available on the ACNC Charity Register. Internally, we promote a culture of openness, where questions are welcomed and information is readily shared with stakeholders. In short, we strive to earn trust through honesty in everything we do.
Gifts and donations
We accept a range of donations to support our work, including:
- Monetary Donations: Gifts of money (cash, credit, etc.) of $2 or more are tax-deductible for Australian donors under our DGR status.
- Gifts of Property: We can in some cases receive donated property or goods. These may also be tax-deductible if they meet ATO criteria (such as valued over a certain amount or donated within 12 months of purchase).
- Bequests: Legacy gifts in wills (bequests) are welcome. While these don’t offer tax deductions, they leave a lasting impact on our future work.
Donations of services, volunteer time, or labor are not tax-deductible under Australian law (since no money or property is transferred). However, we deeply appreciate such contributions as they save costs and increase our impact. All donations are received and applied at the discretion of the Foundation in accordance with our charitable purpose. This means that while you can nominate a project (and we honor donor preferences where possible), ultimately, we must ensure funds are directed to areas that align with our mission and current needs. This policy helps us maintain compliance and use resources where they can do the most good.
Our responsibility
Governance is not an administrative task; it is a duty. PBG Foundation exists to serve communities with care and integrity, and to honor the trust placed in us by donors, partners, and the public. We take that responsibility extremely seriously. We have designed our structures and policies to ensure we uphold our duty over time, even as the organisation grows. From our board oversight, to our financial controls, to our emphasis on ethics, every aspect of our governance is focused on one thing: doing the right thing, the right way, for those who need our help. We know that strong governance isn’t about red tape, it’s about making sure we never lose sight of why we started this work and whom we are accountable to.