{
  "entity_id": "B-003129",
  "folder": "Not-for-Profit-Stewardship-Group",
  "name": "Not-for-Profit Stewardship Group",
  "type": "Advisory Body",
  "jurisdiction": "Commonwealth",
  "portfolio": "Treasury",
  "website": "https://www.ato.gov.au/General/Consultation/Consultation-groups/Stewardship-groups/Not-for-profit-Stewardship-Group/",
  "data_status": "stub",
  "completeness": {
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    "has_strategy_structured": false,
    "has_vision": false,
    "has_kpi_targets": false,
    "has_kpi_results": false,
    "has_strategy_overview": true,
    "has_legislation_text": true,
    "has_legislation_structured": false,
    "has_global_initiatives_text": false,
    "has_ideas": true,
    "has_artifacts": false,
    "n_ideas": 12,
    "n_legislation": 0,
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    "n_outcomes": 0,
    "verified_own_data": false
  },
  "strategy_profile": {
    "status": "needs_review",
    "confidence": "low",
    "summary": "",
    "official_site_url": "https://www.ato.gov.au/General/Consultation/Consultation-groups/Stewardship-groups/Not-for-profit-Stewardship-Group/",
    "source_documents": [],
    "purpose": null,
    "vision": null,
    "strategic_priorities": [],
    "values": [],
    "outcomes": [],
    "performance_measures": [],
    "document_alignment_terms": {
      "must_support": [],
      "watch_terms": [],
      "avoid_claiming_without_evidence": []
    },
    "review_note": "Only low-confidence webpage, media, contact, news, or global-intelligence evidence is available."
  },
  "strategy_brief_md": null,
  "strategy_overview_evidence_md": null,
  "internal_strategy_evidence_md": "# Not-for-Profit Stewardship Group - Strategy, Performance, and Operating Profile\n\n**Generated at**: 2026-05-09T22:34:05.309057+00:00\n**Entity ID**: B-003129\n**Entity type**: Advisory Body\n**Jurisdiction**: Commonwealth\n**Portfolio**: Treasury\n**Website**: https://www.ato.gov.au/General/Consultation/Consultation-groups/Stewardship-groups/Not-for-profit-Stewardship-Group/\n\n> Draft generated from scraped source material. Treat this as an evidence pack for editorial review, not a final judgement.\n\n## Source Coverage\n\n| Source type | Count |\n|---|---:|\n| pages | 2 |\n\n## Executive Readout\n\n### Purpose\n\n- The current compliance landscape for NFPs was discussed, including key priorities and focus areas under the 2026 Compliance Program:\nKey and emerging risks impacting the sector include, not operating for purpose – NFPs not operating for purpose means they are not meeting the legislative requirements to maintain their NFP status, including access to income tax exemption and other concessions.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/not-for-profit-stewardship-group/not-for-profit-stewardship-group-key-messages-26-november-2025)`\n- 26 November 2025\n22 and 23 July 2025\n25 March 2025\n19 November 2024\n17 July 2024\n19 March 2024\n30 November 2023\n12 July 2023\n9 March 2023\nFor prior key messages, email the secretariat with your requirements.\n  Source: `pages/homepage.html (https://www.ato.gov.au/General/Consultation/Consultation-groups/Stewardship-groups/Not-for-profit-Stewardship-Group/)`\n- If the community is concerned about NFPs not operating for purpose they can\nmake a tip-off\nabout community members who gain an unfair advantage by intentionally doing the wrong thing\nPublic guidance\nThe ATO has several guidance products listed for a review in the forward work program.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/not-for-profit-stewardship-group/not-for-profit-stewardship-group-key-messages-26-november-2025)`\n- Menu\nSearch\nNot-for-profit Stewardship Group key messages 26 November 2025\nKey topics discussed at the Not-for-profit Stewardship Group meeting 26 November 2025.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/not-for-profit-stewardship-group/not-for-profit-stewardship-group-key-messages-26-november-2025)`\n\n### Role and Functions\n\n- 26 November 2025\n22 and 23 July 2025\n25 March 2025\n19 November 2024\n17 July 2024\n19 March 2024\n30 November 2023\n12 July 2023\n9 March 2023\nFor prior key messages, email the secretariat with your requirements.\n  Source: `pages/homepage.html (https://www.ato.gov.au/General/Consultation/Consultation-groups/Stewardship-groups/Not-for-profit-Stewardship-Group/)`\n- Menu\nSearch\nNot-for-profit Stewardship Group key messages 26 November 2025\nKey topics discussed at the Not-for-profit Stewardship Group meeting 26 November 2025.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/not-for-profit-stewardship-group/not-for-profit-stewardship-group-key-messages-26-november-2025)`\n- A refresh of\nTaxation Determination TD 93/190\nIncome tax: what is the scope of the exemption from income tax provided by subparagraph 23(g)(v) of the Income Tax Assessment Act 1936?\nis underway, with the update aiming to clarify the types of organisations considered to have community service purposes.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/not-for-profit-stewardship-group/not-for-profit-stewardship-group-key-messages-26-november-2025)`\n- Published\n30 March 2026\nPrint or Download\nNFP self-review return and population update\nTwo annual NFP self-review return (SRR) lodgment cycles have now been completed, and lodgment rates have improved compared to the same time in 2024.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/not-for-profit-stewardship-group/not-for-profit-stewardship-group-key-messages-26-november-2025)`\n- Legislation amended in September 2021 required non-government DGRs to be a registered charity from 14 December 2021.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/not-for-profit-stewardship-group/not-for-profit-stewardship-group-key-messages-26-november-2025)`\n- This 3-year extension expires on 14 December 2025, and DGRs that have not registered as a charity will not be eligible for endorsement and will be revoked.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/not-for-profit-stewardship-group/not-for-profit-stewardship-group-key-messages-26-november-2025)`\n\n### Strategic Priorities\n\n- The current compliance landscape for NFPs was discussed, including key priorities and focus areas under the 2026 Compliance Program:\nKey and emerging risks impacting the sector include, not operating for purpose – NFPs not operating for purpose means they are not meeting the legislative requirements to maintain their NFP status, including access to income tax exemption and other concessions.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/not-for-profit-stewardship-group/not-for-profit-stewardship-group-key-messages-26-november-2025)`\n- 26 November 2025\n22 and 23 July 2025\n25 March 2025\n19 November 2024\n17 July 2024\n19 March 2024\n30 November 2023\n12 July 2023\n9 March 2023\nFor prior key messages, email the secretariat with your requirements.\n  Source: `pages/homepage.html (https://www.ato.gov.au/General/Consultation/Consultation-groups/Stewardship-groups/Not-for-profit-Stewardship-Group/)`\n- Menu\nSearch\nNot-for-profit Stewardship Group key messages 26 November 2025\nKey topics discussed at the Not-for-profit Stewardship Group meeting 26 November 2025.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/not-for-profit-stewardship-group/not-for-profit-stewardship-group-key-messages-26-november-2025)`\n- A refresh of\nTaxation Determination TD 93/190\nIncome tax: what is the scope of the exemption from income tax provided by subparagraph 23(g)(v) of the Income Tax Assessment Act 1936?\nis underway, with the update aiming to clarify the types of organisations considered to have community service purposes.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/not-for-profit-stewardship-group/not-for-profit-stewardship-group-key-messages-26-november-2025)`\n- Published\n30 March 2026\nPrint or Download\nNFP self-review return and population update\nTwo annual NFP self-review return (SRR) lodgment cycles have now been completed, and lodgment rates have improved compared to the same time in 2024.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/not-for-profit-stewardship-group/not-for-profit-stewardship-group-key-messages-26-november-2025)`\n- Legislation amended in September 2021 required non-government DGRs to be a registered charity from 14 December 2021.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/not-for-profit-stewardship-group/not-for-profit-stewardship-group-key-messages-26-november-2025)`\n- This 3-year extension expires on 14 December 2025, and DGRs that have not registered as a charity will not be eligible for endorsement and will be revoked.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/not-for-profit-stewardship-group/not-for-profit-stewardship-group-key-messages-26-november-2025)`\n- There are approximately 64,500 charities on the ACNC register, which is an increase from 2024.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/not-for-profit-stewardship-group/not-for-profit-stewardship-group-key-messages-26-november-2025)`\n- Compliance landscape\nThe ATO shared insights from the 2025 GST NFP Risk Assessment, including:\nidentified key risk areas impacting the NFP sector\ntreatment strategies to address GST compliance and improve sector understanding.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/not-for-profit-stewardship-group/not-for-profit-stewardship-group-key-messages-26-november-2025)`\n- Not-for-profit Stewardship Group key messages 26 November 2025 | Australian Taxation Office\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/not-for-profit-stewardship-group/not-for-profit-stewardship-group-key-messages-26-november-2025)`\n\n## KPIs, Targets, and Where They Are At\n\n- 26 November 2025\n22 and 23 July 2025\n25 March 2025\n19 November 2024\n17 July 2024\n19 March 2024\n30 November 2023\n12 July 2023\n9 March 2023\nFor prior key messages, email the secretariat with your requirements.\n  Source: `pages/homepage.html (https://www.ato.gov.au/General/Consultation/Consultation-groups/Stewardship-groups/Not-for-profit-Stewardship-Group/)`\n- Menu\nSearch\nNot-for-profit Stewardship Group key messages 26 November 2025\nKey topics discussed at the Not-for-profit Stewardship Group meeting 26 November 2025.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/not-for-profit-stewardship-group/not-for-profit-stewardship-group-key-messages-26-november-2025)`\n- A refresh of\nTaxation Determination TD 93/190\nIncome tax: what is the scope of the exemption from income tax provided by subparagraph 23(g)(v) of the Income Tax Assessment Act 1936?\nis underway, with the update aiming to clarify the types of organisations considered to have community service purposes.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/not-for-profit-stewardship-group/not-for-profit-stewardship-group-key-messages-26-november-2025)`\n- Published\n30 March 2026\nPrint or Download\nNFP self-review return and population update\nTwo annual NFP self-review return (SRR) lodgment cycles have now been completed, and lodgment rates have improved compared to the same time in 2024.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/not-for-profit-stewardship-group/not-for-profit-stewardship-group-key-messages-26-november-2025)`\n- Legislation amended in September 2021 required non-government DGRs to be a registered charity from 14 December 2021.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/not-for-profit-stewardship-group/not-for-profit-stewardship-group-key-messages-26-november-2025)`\n- This 3-year extension expires on 14 December 2025, and DGRs that have not registered as a charity will not be eligible for endorsement and will be revoked.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/not-for-profit-stewardship-group/not-for-profit-stewardship-group-key-messages-26-november-2025)`\n- There are approximately 64,500 charities on the ACNC register, which is an increase from 2024.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/not-for-profit-stewardship-group/not-for-profit-stewardship-group-key-messages-26-november-2025)`\n- Compliance landscape\nThe ATO shared insights from the 2025 GST NFP Risk Assessment, including:\nidentified key risk areas impacting the NFP sector\ntreatment strategies to address GST compliance and improve sector understanding.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/not-for-profit-stewardship-group/not-for-profit-stewardship-group-key-messages-26-november-2025)`\n- The current compliance landscape for NFPs was discussed, including key priorities and focus areas under the 2026 Compliance Program:\nKey and emerging risks impacting the sector include, not operating for purpose – NFPs not operating for purpose means they are not meeting the legislative requirements to maintain their NFP status, including access to income tax exemption and other concessions.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/not-for-profit-stewardship-group/not-for-profit-stewardship-group-key-messages-26-november-2025)`\n- Not-for-profit Stewardship Group key messages 26 November 2025 | Australian Taxation Office\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/not-for-profit-stewardship-group/not-for-profit-stewardship-group-key-messages-26-november-2025)`\n- New measures and shaping future NFP tax and super administration\nWe are in the early stages of working through implementation of government announced reforms to support doubling philanthropy by 2030 which includes the removal of $2 gift deduction threshold, renaming ancillary funds to giving funds, changes to minimum annual distribution rates and introducing smoothing provisions.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/not-for-profit-stewardship-group/not-for-profit-stewardship-group-key-messages-26-november-2025)`\n- Updates to the Commissioner's Interpretation Statement, Public Benevolent Institutions have been finalised and published to reflect the decision in\nEquality Australia Ltd v Commissioner of the Australian Charities and Not-for-profits Commission [2024] FCAFC 115\n.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/not-for-profit-stewardship-group/not-for-profit-stewardship-group-key-messages-26-november-2025)`\n- If the community is concerned about NFPs not operating for purpose they can\nmake a tip-off\nabout community members who gain an unfair advantage by intentionally doing the wrong thing\nPublic guidance\nThe ATO has several guidance products listed for a review in the forward work program.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/not-for-profit-stewardship-group/not-for-profit-stewardship-group-key-messages-26-november-2025)`\n- Payday Super\nFrom 1 July 2026 an employer must pay an employees’ super guarantee (SG) on payday.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/not-for-profit-stewardship-group/not-for-profit-stewardship-group-key-messages-26-november-2025)`\n\n## Key Metrics\n\n| Values found | Evidence | Source |\n|---|---|---|\n| $2 | New measures and shaping future NFP tax and super administration\nWe are in the early stages of working through implementation of government announced reforms to support doubling philanthropy by 2030 which includes the removal of $2 gift deduction threshold, renaming ancillary funds to giving funds, changes to minimum annual distribution rates and introducing smoothing provisions. | `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/not-for-profit-stewardship-group/not-for-profit-stewardship-group-key-messages-26-november-2025)` |\n| $2 | New measures and shaping future NFP tax and super administration\nWe are in the early stages of working through implementation of government announced reforms to support doubling philanthropy by 2030 which includes the removal of $2 gift deduction threshold, renaming ancillary funds to giving funds, changes to minimum annual distribution rates and introducing smoothing provisions. | `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/not-for-profit-stewardship-group/not-for-profit-stewardship-group-key-messages-26-november-2025)` |\n\n## Key Achievements\n\n- Published\n30 March 2026\nPrint or Download\nNFP self-review return and population update\nTwo annual NFP self-review return (SRR) lodgment cycles have now been completed, and lodgment rates have improved compared to the same time in 2024.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/not-for-profit-stewardship-group/not-for-profit-stewardship-group-key-messages-26-november-2025)`\n- 26 November 2025\n22 and 23 July 2025\n25 March 2025\n19 November 2024\n17 July 2024\n19 March 2024\n30 November 2023\n12 July 2023\n9 March 2023\nFor prior key messages, email the secretariat with your requirements.\n  Source: `pages/homepage.html (https://www.ato.gov.au/General/Consultation/Consultation-groups/Stewardship-groups/Not-for-profit-Stewardship-Group/)`\n- Menu\nSearch\nNot-for-profit Stewardship Group key messages 26 November 2025\nKey topics discussed at the Not-for-profit Stewardship Group meeting 26 November 2025.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/not-for-profit-stewardship-group/not-for-profit-stewardship-group-key-messages-26-november-2025)`\n- A refresh of\nTaxation Determination TD 93/190\nIncome tax: what is the scope of the exemption from income tax provided by subparagraph 23(g)(v) of the Income Tax Assessment Act 1936?\nis underway, with the update aiming to clarify the types of organisations considered to have community service purposes.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/not-for-profit-stewardship-group/not-for-profit-stewardship-group-key-messages-26-november-2025)`\n- These measures are not law yet and we will seek sector engagement as these measures progress.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/not-for-profit-stewardship-group/not-for-profit-stewardship-group-key-messages-26-november-2025)`\n- Legislation amended in September 2021 required non-government DGRs to be a registered charity from 14 December 2021.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/not-for-profit-stewardship-group/not-for-profit-stewardship-group-key-messages-26-november-2025)`\n- This 3-year extension expires on 14 December 2025, and DGRs that have not registered as a charity will not be eligible for endorsement and will be revoked.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/not-for-profit-stewardship-group/not-for-profit-stewardship-group-key-messages-26-november-2025)`\n- There are approximately 64,500 charities on the ACNC register, which is an increase from 2024.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/not-for-profit-stewardship-group/not-for-profit-stewardship-group-key-messages-26-november-2025)`\n- Compliance landscape\nThe ATO shared insights from the 2025 GST NFP Risk Assessment, including:\nidentified key risk areas impacting the NFP sector\ntreatment strategies to address GST compliance and improve sector understanding.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/not-for-profit-stewardship-group/not-for-profit-stewardship-group-key-messages-26-november-2025)`\n- The current compliance landscape for NFPs was discussed, including key priorities and focus areas under the 2026 Compliance Program:\nKey and emerging risks impacting the sector include, not operating for purpose – NFPs not operating for purpose means they are not meeting the legislative requirements to maintain their NFP status, including access to income tax exemption and other concessions.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/not-for-profit-stewardship-group/not-for-profit-stewardship-group-key-messages-26-november-2025)`\n- Not-for-profit Stewardship Group key messages 26 November 2025 | Australian Taxation Office\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/not-for-profit-stewardship-group/not-for-profit-stewardship-group-key-messages-26-november-2025)`\n- New measures and shaping future NFP tax and super administration\nWe are in the early stages of working through implementation of government announced reforms to support doubling philanthropy by 2030 which includes the removal of $2 gift deduction threshold, renaming ancillary funds to giving funds, changes to minimum annual distribution rates and introducing smoothing provisions.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/not-for-profit-stewardship-group/not-for-profit-stewardship-group-key-messages-26-november-2025)`\n\n## Key Issues, Risks, and Recommendations\n\n- Compliance landscape\nThe ATO shared insights from the 2025 GST NFP Risk Assessment, including:\nidentified key risk areas impacting the NFP sector\ntreatment strategies to address GST compliance and improve sector understanding.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/not-for-profit-stewardship-group/not-for-profit-stewardship-group-key-messages-26-november-2025)`\n- The current compliance landscape for NFPs was discussed, including key priorities and focus areas under the 2026 Compliance Program:\nKey and emerging risks impacting the sector include, not operating for purpose – NFPs not operating for purpose means they are not meeting the legislative requirements to maintain their NFP status, including access to income tax exemption and other concessions.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/not-for-profit-stewardship-group/not-for-profit-stewardship-group-key-messages-26-november-2025)`\n- 26 November 2025\n22 and 23 July 2025\n25 March 2025\n19 November 2024\n17 July 2024\n19 March 2024\n30 November 2023\n12 July 2023\n9 March 2023\nFor prior key messages, email the secretariat with your requirements.\n  Source: `pages/homepage.html (https://www.ato.gov.au/General/Consultation/Consultation-groups/Stewardship-groups/Not-for-profit-Stewardship-Group/)`\n- Menu\nSearch\nNot-for-profit Stewardship Group key messages 26 November 2025\nKey topics discussed at the Not-for-profit Stewardship Group meeting 26 November 2025.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/not-for-profit-stewardship-group/not-for-profit-stewardship-group-key-messages-26-november-2025)`\n- A refresh of\nTaxation Determination TD 93/190\nIncome tax: what is the scope of the exemption from income tax provided by subparagraph 23(g)(v) of the Income Tax Assessment Act 1936?\nis underway, with the update aiming to clarify the types of organisations considered to have community service purposes.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/not-for-profit-stewardship-group/not-for-profit-stewardship-group-key-messages-26-november-2025)`\n- ACNC\nThe ACNC released details about their\nregulatory focus\nExternal Link\nareas for the next 12 months including record-keeping and risks associated with terrorist funding (help charities identify risks and practical mitigation steps).\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/not-for-profit-stewardship-group/not-for-profit-stewardship-group-key-messages-26-november-2025)`\n- Published\n30 March 2026\nPrint or Download\nNFP self-review return and population update\nTwo annual NFP self-review return (SRR) lodgment cycles have now been completed, and lodgment rates have improved compared to the same time in 2024.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/not-for-profit-stewardship-group/not-for-profit-stewardship-group-key-messages-26-november-2025)`\n- Some of the compliance risks identified include:\nentities failing to lodge the return annually\nincorrect tax status, for example NFPs remaining as self-assessing when they are ineligible for income tax exemption\nregistration details for Australian business numbers (ABN) that have not been updated and are incorrect, hindering digital onboarding and online lodgment.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/not-for-profit-stewardship-group/not-for-profit-stewardship-group-key-messages-26-november-2025)`\n- Legislation amended in September 2021 required non-government DGRs to be a registered charity from 14 December 2021.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/not-for-profit-stewardship-group/not-for-profit-stewardship-group-key-messages-26-november-2025)`\n- This 3-year extension expires on 14 December 2025, and DGRs that have not registered as a charity will not be eligible for endorsement and will be revoked.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/not-for-profit-stewardship-group/not-for-profit-stewardship-group-key-messages-26-november-2025)`\n- There are approximately 64,500 charities on the ACNC register, which is an increase from 2024.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/not-for-profit-stewardship-group/not-for-profit-stewardship-group-key-messages-26-november-2025)`\n- Members noted the NFP sector has unique challenges, and guidance should be tailored and simple, rather than overly complex.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/not-for-profit-stewardship-group/not-for-profit-stewardship-group-key-messages-26-november-2025)`\n- The ATO discussed the issues faced when considering which languages to prioritise.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/not-for-profit-stewardship-group/not-for-profit-stewardship-group-key-messages-26-november-2025)`\n- The group's focus is to:\ngain insights into the issues not-for-profit organisations face\nconsider current and emerging issues around tax administration and law as they relate to not-for-profit organisations\nidentify opportunities in the tax, super and registry systems, that will make it easier for not-for-profit organisations and their representatives, to access concessions they are entitled to and to meet their obligations\npartner with the not-for-profit community to find solutions to issues raised to improve the not-for-profit client experience\nconsult on new policy initiatives proposed by government\nshare key ATO messages with the not-for-profit community.\n  Source: `pages/homepage.html (https://www.ato.gov.au/General/Consultation/Consultation-groups/Stewardship-groups/Not-for-profit-Stewardship-Group/)`\n\n## Corporate Values and Operating Culture\n\n- A refresh of\nTaxation Determination TD 93/190\nIncome tax: what is the scope of the exemption from income tax provided by subparagraph 23(g)(v) of the Income Tax Assessment Act 1936?\nis underway, with the update aiming to clarify the types of organisations considered to have community service purposes.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/not-for-profit-stewardship-group/not-for-profit-stewardship-group-key-messages-26-november-2025)`\n- 26 November 2025\n22 and 23 July 2025\n25 March 2025\n19 November 2024\n17 July 2024\n19 March 2024\n30 November 2023\n12 July 2023\n9 March 2023\nFor prior key messages, email the secretariat with your requirements.\n  Source: `pages/homepage.html (https://www.ato.gov.au/General/Consultation/Consultation-groups/Stewardship-groups/Not-for-profit-Stewardship-Group/)`\n- Menu\nSearch\nNot-for-profit Stewardship Group key messages 26 November 2025\nKey topics discussed at the Not-for-profit Stewardship Group meeting 26 November 2025.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/not-for-profit-stewardship-group/not-for-profit-stewardship-group-key-messages-26-november-2025)`\n- Published\n30 March 2026\nPrint or Download\nNFP self-review return and population update\nTwo annual NFP self-review return (SRR) lodgment cycles have now been completed, and lodgment rates have improved compared to the same time in 2024.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/not-for-profit-stewardship-group/not-for-profit-stewardship-group-key-messages-26-november-2025)`\n- The automated self-serve phone service continues to be a preferred lodgment channel.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/not-for-profit-stewardship-group/not-for-profit-stewardship-group-key-messages-26-november-2025)`\n- The ATO will work with the Australian Charities and Not-for-profits Commission (ACNC) on contemporary examples and alignment to legislative requirements, as community service organisations can also be charitable.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/not-for-profit-stewardship-group/not-for-profit-stewardship-group-key-messages-26-november-2025)`\n- Legislation amended in September 2021 required non-government DGRs to be a registered charity from 14 December 2021.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/not-for-profit-stewardship-group/not-for-profit-stewardship-group-key-messages-26-november-2025)`\n- This 3-year extension expires on 14 December 2025, and DGRs that have not registered as a charity will not be eligible for endorsement and will be revoked.\n  Source: `pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/not-for-profit-stewardship-group/not-for-profit-stewardship-group-key-messages-26-november-2025)`\n\n## Global Ideas and Case Study Inputs\n\n_No global-intelligence source text found yet. Run `CLAUDE/global-ideas-scraper.py <entity>` to populate case-study sources._\n\n## Source Artifacts Used\n\n- `pages/about.html` - pages - https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/not-for-profit-stewardship-group/not-for-profit-stewardship-group-key-messages-26-november-2025\n- `pages/homepage.html` - pages - https://www.ato.gov.au/General/Consultation/Consultation-groups/Stewardship-groups/Not-for-profit-Stewardship-Group/\n\n## Gaps To Fix\n\n- No corporate plan text source found.\n- No annual report text source found.\n- No global comparison/case-study sources found.",
  "legislation_md": "# Not-for-Profit Stewardship Group - Acts and Legislation Discovery\n\n**Generated at**: 2026-05-09T21:21:42.770069+00:00\n**Entity ID**: B-003129\n**Jurisdiction**: Commonwealth\n**Portfolio**: Treasury\n\n> This is an evidence-based discovery list from scraped department material. A mention does not always mean the department administers the legislation; high-confidence and official register links should be reviewed.\n\n## Summary\n\n- Source files scanned: 2\n- Unique legislation references found: 1\n\n| Type | Count |\n|---|---:|\n| Act | 1 |\n\n## Legislation References\n\n### Income Tax Assessment Act 1936\n\n**Type**: Act\n**Confidence**: low\n**Mentions**: 1\n**Register search**: https://www.legislation.gov.au/search?query=Income+Tax+Assessment+Act+1936\n\n**Sources**:\n- `pages/about.html`\n\n**Evidence contexts**:\n- ntention is to provide improved clarity, with additional examples to support ancillary funds with compliance.\nA refresh of\nTaxation Determination TD 93/190\nIncome tax: what is the scope of the exemption from income tax provided by subparagraph 23(g)(v) of the Income Tax Assessment Act 1936?\nis underway, with the update aiming to clarify the types of organisations considered to have community service purposes.\nMembers are invited to provide suggested examples for inclusion in the updated guidance.\nThe ATO will work with the Australian Charities\n  Source: `pages/about.html`\n\n## Files Scanned\n\n- `pages/about.html` (page)\n- `pages/homepage.html` (page)",
  "global_initiatives_md": null,
  "strategy": null,
  "ideas": [
    {
      "entity_id": "B-003129",
      "entity_name": "Not-for-Profit Stewardship Group",
      "folder_name": "Not-for-Profit-Stewardship-Group",
      "category": "Citizen Participation",
      "scale": "small",
      "title": "Consultation feedback summaries with response tracking",
      "idea": "Summarise consultation submissions by theme and publish what changed in response.",
      "quote": "The group's focus is to:\ngain insights into the issues not-for-profit organisations face\nconsider current and emerging issues around tax administration and law as they relate to not-for-profit organisations\nidentify opportunities in the tax, super and registry systems, that will make it easier for not-for-profit organisations and their representatives, to access concessions they are entitled to and to meet their obligations\npartner with the not-for-profit community to find solutions to issues raised to improve the not-for-profit client experience\nconsult on new policy initiatives proposed by government\nshare key ATO messages with the not-for-profit community.",
      "impact": "High",
      "effort": "Low",
      "proof": "Evidence-backed",
      "beneficiaries": "Citizens / stakeholders / policy teams",
      "source": "pages/homepage.html (https://www.ato.gov.au/General/Consultation/Consultation-groups/Stewardship-groups/Not-for-profit-Stewardship-Group/)",
      "implementation": [
        "Pick one high-volume process or document family.",
        "Name an owner and baseline current volume, time, cost, and satisfaction.",
        "Run a 4-8 week pilot with clear before/after metrics.",
        "Publish lessons and decide whether to scale."
      ],
      "risks": [
        "Privacy and data quality",
        "Change fatigue",
        "Unclear accountability",
        "Digital exclusion",
        "Low public trust if feedback is not acted on"
      ]
    },
    {
      "entity_id": "B-003129",
      "entity_name": "Not-for-Profit Stewardship Group",
      "folder_name": "Not-for-Profit-Stewardship-Group",
      "category": "Citizen Participation",
      "scale": "large",
      "title": "Always-on policy participation platform",
      "idea": "Create a standing participation platform where citizens and stakeholders can propose, vote, and track ideas.",
      "quote": "The group's focus is to:\ngain insights into the issues not-for-profit organisations face\nconsider current and emerging issues around tax administration and law as they relate to not-for-profit organisations\nidentify opportunities in the tax, super and registry systems, that will make it easier for not-for-profit organisations and their representatives, to access concessions they are entitled to and to meet their obligations\npartner with the not-for-profit community to find solutions to issues raised to improve the not-for-profit client experience\nconsult on new policy initiatives proposed by government\nshare key ATO messages with the not-for-profit community.",
      "impact": "Very High",
      "effort": "High",
      "proof": "Evidence-backed",
      "beneficiaries": "Citizens / stakeholders / policy teams",
      "source": "pages/homepage.html (https://www.ato.gov.au/General/Consultation/Consultation-groups/Stewardship-groups/Not-for-profit-Stewardship-Group/)",
      "implementation": [
        "Create a senior responsible owner and cross-functional delivery team.",
        "Map legislation, data, privacy, procurement, cyber, and workforce constraints.",
        "Co-design with users and frontline staff before technology selection.",
        "Stage delivery through pilots, benefits tracking, and public reporting."
      ],
      "risks": [
        "Privacy and data quality",
        "Change fatigue",
        "Unclear accountability",
        "Digital exclusion",
        "Low public trust if feedback is not acted on"
      ]
    },
    {
      "entity_id": "B-003129",
      "entity_name": "Not-for-Profit Stewardship Group",
      "folder_name": "Not-for-Profit-Stewardship-Group",
      "category": "Regulation & Policy",
      "scale": "small",
      "title": "Regulatory burden scan for forms, guidance, and reporting",
      "idea": "Identify the top 10 highest-friction reporting obligations and simplify guidance, forms, or evidence requirements.",
      "quote": "Compliance landscape\nThe ATO shared insights from the 2025 GST NFP Risk Assessment, including:\nidentified key risk areas impacting the NFP sector\ntreatment strategies to address GST compliance and improve sector understanding.",
      "impact": "High",
      "effort": "Low",
      "proof": "Evidence-backed",
      "beneficiaries": "Regulated entities / policy teams",
      "source": "pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/not-for-profit-stewardship-group/not-for-profit-stewardship-group-key-messages-26-november-2025)",
      "implementation": [
        "Pick one high-volume process or document family.",
        "Name an owner and baseline current volume, time, cost, and satisfaction.",
        "Run a 4-8 week pilot with clear before/after metrics.",
        "Publish lessons and decide whether to scale."
      ],
      "risks": [
        "Privacy and data quality",
        "Change fatigue",
        "Unclear accountability",
        "Regulatory capture",
        "Over-automation of judgement"
      ]
    },
    {
      "entity_id": "B-003129",
      "entity_name": "Not-for-Profit Stewardship Group",
      "folder_name": "Not-for-Profit-Stewardship-Group",
      "category": "Regulation & Policy",
      "scale": "large",
      "title": "Adaptive regulation program with live feedback loops",
      "idea": "Create an adaptive regulation model using sandboxes, industry data, risk scoring, and regular rule updates.",
      "quote": "Compliance landscape\nThe ATO shared insights from the 2025 GST NFP Risk Assessment, including:\nidentified key risk areas impacting the NFP sector\ntreatment strategies to address GST compliance and improve sector understanding.",
      "impact": "Very High",
      "effort": "High",
      "proof": "Evidence-backed",
      "beneficiaries": "Regulated entities / policy teams",
      "source": "pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/not-for-profit-stewardship-group/not-for-profit-stewardship-group-key-messages-26-november-2025)",
      "implementation": [
        "Create a senior responsible owner and cross-functional delivery team.",
        "Map legislation, data, privacy, procurement, cyber, and workforce constraints.",
        "Co-design with users and frontline staff before technology selection.",
        "Stage delivery through pilots, benefits tracking, and public reporting."
      ],
      "risks": [
        "Privacy and data quality",
        "Change fatigue",
        "Unclear accountability",
        "Regulatory capture",
        "Over-automation of judgement"
      ]
    },
    {
      "entity_id": "B-003129",
      "entity_name": "Not-for-Profit Stewardship Group",
      "folder_name": "Not-for-Profit-Stewardship-Group",
      "category": "Risk & Assurance",
      "scale": "small",
      "title": "Recommendation tracker for audits, reviews, and inquiries",
      "idea": "Publish a single internal tracker for audit/review recommendations, owners, due dates, and implementation evidence.",
      "quote": "The group's focus is to:\ngain insights into the issues not-for-profit organisations face\nconsider current and emerging issues around tax administration and law as they relate to not-for-profit organisations\nidentify opportunities in the tax, super and registry systems, that will make it easier for not-for-profit organisations and their representatives, to access concessions they are entitled to and to meet their obligations\npartner with the not-for-profit community to find solutions to issues raised to improve the not-for-profit client experience\nconsult on new policy initiatives proposed by government\nshare key ATO messages with the not-for-profit community.",
      "impact": "High",
      "effort": "Low",
      "proof": "Evidence-backed",
      "beneficiaries": "Executives / assurance teams",
      "source": "pages/homepage.html (https://www.ato.gov.au/General/Consultation/Consultation-groups/Stewardship-groups/Not-for-profit-Stewardship-Group/)",
      "implementation": [
        "Pick one high-volume process or document family.",
        "Name an owner and baseline current volume, time, cost, and satisfaction.",
        "Run a 4-8 week pilot with clear before/after metrics.",
        "Publish lessons and decide whether to scale."
      ],
      "risks": [
        "Privacy and data quality",
        "Change fatigue",
        "Unclear accountability",
        "Regulatory capture",
        "Over-automation of judgement"
      ]
    },
    {
      "entity_id": "B-003129",
      "entity_name": "Not-for-Profit Stewardship Group",
      "folder_name": "Not-for-Profit-Stewardship-Group",
      "category": "Risk & Assurance",
      "scale": "large",
      "title": "Integrated assurance and lessons-learned system",
      "idea": "Create an assurance system that connects audit findings, risk registers, delivery reviews, and investment decisions.",
      "quote": "The group's focus is to:\ngain insights into the issues not-for-profit organisations face\nconsider current and emerging issues around tax administration and law as they relate to not-for-profit organisations\nidentify opportunities in the tax, super and registry systems, that will make it easier for not-for-profit organisations and their representatives, to access concessions they are entitled to and to meet their obligations\npartner with the not-for-profit community to find solutions to issues raised to improve the not-for-profit client experience\nconsult on new policy initiatives proposed by government\nshare key ATO messages with the not-for-profit community.",
      "impact": "Very High",
      "effort": "High",
      "proof": "Evidence-backed",
      "beneficiaries": "Executives / assurance teams",
      "source": "pages/homepage.html (https://www.ato.gov.au/General/Consultation/Consultation-groups/Stewardship-groups/Not-for-profit-Stewardship-Group/)",
      "implementation": [
        "Create a senior responsible owner and cross-functional delivery team.",
        "Map legislation, data, privacy, procurement, cyber, and workforce constraints.",
        "Co-design with users and frontline staff before technology selection.",
        "Stage delivery through pilots, benefits tracking, and public reporting."
      ],
      "risks": [
        "Privacy and data quality",
        "Change fatigue",
        "Unclear accountability",
        "Regulatory capture",
        "Over-automation of judgement"
      ]
    },
    {
      "entity_id": "B-003129",
      "entity_name": "Not-for-Profit Stewardship Group",
      "folder_name": "Not-for-Profit-Stewardship-Group",
      "category": "Citizen Services",
      "scale": "small",
      "title": "Plain-language service pages and proactive status updates",
      "idea": "Rewrite high-volume pages and letters into plain language, add status notifications, and measure contact reduction.",
      "quote": "The group's focus is to:\ngain insights into the issues not-for-profit organisations face\nconsider current and emerging issues around tax administration and law as they relate to not-for-profit organisations\nidentify opportunities in the tax, super and registry systems, that will make it easier for not-for-profit organisations and their representatives, to access concessions they are entitled to and to meet their obligations\npartner with the not-for-profit community to find solutions to issues raised to improve the not-for-profit client experience\nconsult on new policy initiatives proposed by government\nshare key ATO messages with the not-for-profit community.",
      "impact": "High",
      "effort": "Low",
      "proof": "Evidence-backed",
      "beneficiaries": "Citizens / service users",
      "source": "pages/homepage.html (https://www.ato.gov.au/General/Consultation/Consultation-groups/Stewardship-groups/Not-for-profit-Stewardship-Group/)",
      "implementation": [
        "Pick one high-volume process or document family.",
        "Name an owner and baseline current volume, time, cost, and satisfaction.",
        "Run a 4-8 week pilot with clear before/after metrics.",
        "Publish lessons and decide whether to scale."
      ],
      "risks": [
        "Privacy and data quality",
        "Change fatigue",
        "Unclear accountability",
        "Digital exclusion",
        "Low public trust if feedback is not acted on"
      ]
    },
    {
      "entity_id": "B-003129",
      "entity_name": "Not-for-Profit Stewardship Group",
      "folder_name": "Not-for-Profit-Stewardship-Group",
      "category": "Citizen Services",
      "scale": "large",
      "title": "Single front door for life-event based services",
      "idea": "Bundle services around life events so citizens can complete related steps across agencies in one journey.",
      "quote": "The group's focus is to:\ngain insights into the issues not-for-profit organisations face\nconsider current and emerging issues around tax administration and law as they relate to not-for-profit organisations\nidentify opportunities in the tax, super and registry systems, that will make it easier for not-for-profit organisations and their representatives, to access concessions they are entitled to and to meet their obligations\npartner with the not-for-profit community to find solutions to issues raised to improve the not-for-profit client experience\nconsult on new policy initiatives proposed by government\nshare key ATO messages with the not-for-profit community.",
      "impact": "Very High",
      "effort": "High",
      "proof": "Evidence-backed",
      "beneficiaries": "Citizens / service users",
      "source": "pages/homepage.html (https://www.ato.gov.au/General/Consultation/Consultation-groups/Stewardship-groups/Not-for-profit-Stewardship-Group/)",
      "implementation": [
        "Create a senior responsible owner and cross-functional delivery team.",
        "Map legislation, data, privacy, procurement, cyber, and workforce constraints.",
        "Co-design with users and frontline staff before technology selection.",
        "Stage delivery through pilots, benefits tracking, and public reporting."
      ],
      "risks": [
        "Privacy and data quality",
        "Change fatigue",
        "Unclear accountability",
        "Digital exclusion",
        "Low public trust if feedback is not acted on"
      ]
    },
    {
      "entity_id": "B-003129",
      "entity_name": "Not-for-Profit Stewardship Group",
      "folder_name": "Not-for-Profit-Stewardship-Group",
      "category": "Case Processing",
      "scale": "small",
      "title": "Triage queue for stuck or ageing cases",
      "idea": "Use existing case data to flag ageing, duplicate, incomplete, or high-risk cases for earlier intervention.",
      "quote": "Compliance landscape\nThe ATO shared insights from the 2025 GST NFP Risk Assessment, including:\nidentified key risk areas impacting the NFP sector\ntreatment strategies to address GST compliance and improve sector understanding.",
      "impact": "High",
      "effort": "Low",
      "proof": "Evidence-backed",
      "beneficiaries": "Applicants / case officers",
      "source": "pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/not-for-profit-stewardship-group/not-for-profit-stewardship-group-key-messages-26-november-2025)",
      "implementation": [
        "Pick one high-volume process or document family.",
        "Name an owner and baseline current volume, time, cost, and satisfaction.",
        "Run a 4-8 week pilot with clear before/after metrics.",
        "Publish lessons and decide whether to scale."
      ],
      "risks": [
        "Privacy and data quality",
        "Change fatigue",
        "Unclear accountability"
      ]
    },
    {
      "entity_id": "B-003129",
      "entity_name": "Not-for-Profit Stewardship Group",
      "folder_name": "Not-for-Profit-Stewardship-Group",
      "category": "Case Processing",
      "scale": "large",
      "title": "End-to-end case processing redesign",
      "idea": "Redesign the case pathway around risk-based triage, reusable evidence, and automated eligibility checks.",
      "quote": "Compliance landscape\nThe ATO shared insights from the 2025 GST NFP Risk Assessment, including:\nidentified key risk areas impacting the NFP sector\ntreatment strategies to address GST compliance and improve sector understanding.",
      "impact": "Very High",
      "effort": "High",
      "proof": "Evidence-backed",
      "beneficiaries": "Applicants / case officers",
      "source": "pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/not-for-profit-stewardship-group/not-for-profit-stewardship-group-key-messages-26-november-2025)",
      "implementation": [
        "Create a senior responsible owner and cross-functional delivery team.",
        "Map legislation, data, privacy, procurement, cyber, and workforce constraints.",
        "Co-design with users and frontline staff before technology selection.",
        "Stage delivery through pilots, benefits tracking, and public reporting."
      ],
      "risks": [
        "Privacy and data quality",
        "Change fatigue",
        "Unclear accountability"
      ]
    },
    {
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      "entity_name": "Not-for-Profit Stewardship Group",
      "folder_name": "Not-for-Profit-Stewardship-Group",
      "category": "Data & Performance",
      "scale": "small",
      "title": "KPI evidence register with named owners",
      "idea": "Create a simple register mapping each KPI to source data, owner, frequency, target, and last result.",
      "quote": "These measures are not law yet and we will seek sector engagement as these measures progress.",
      "impact": "High",
      "effort": "Low",
      "proof": "Evidence-backed",
      "beneficiaries": "Executives / Parliament / public",
      "source": "pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/not-for-profit-stewardship-group/not-for-profit-stewardship-group-key-messages-26-november-2025)",
      "implementation": [
        "Pick one high-volume process or document family.",
        "Name an owner and baseline current volume, time, cost, and satisfaction.",
        "Run a 4-8 week pilot with clear before/after metrics.",
        "Publish lessons and decide whether to scale."
      ],
      "risks": [
        "Privacy and data quality",
        "Change fatigue",
        "Unclear accountability"
      ]
    },
    {
      "entity_id": "B-003129",
      "entity_name": "Not-for-Profit Stewardship Group",
      "folder_name": "Not-for-Profit-Stewardship-Group",
      "category": "Data & Performance",
      "scale": "large",
      "title": "Outcome dashboard linking budget, delivery, and public impact",
      "idea": "Build a public-facing outcome dashboard showing spend, outputs, outcomes, and delivery confidence.",
      "quote": "These measures are not law yet and we will seek sector engagement as these measures progress.",
      "impact": "Very High",
      "effort": "High",
      "proof": "Evidence-backed",
      "beneficiaries": "Executives / Parliament / public",
      "source": "pages/about.html (https://www.ato.gov.au/about-ato/consultation/in-detail/stewardship-groups-key-messages/not-for-profit-stewardship-group/not-for-profit-stewardship-group-key-messages-26-november-2025)",
      "implementation": [
        "Create a senior responsible owner and cross-functional delivery team.",
        "Map legislation, data, privacy, procurement, cyber, and workforce constraints.",
        "Co-design with users and frontline staff before technology selection.",
        "Stage delivery through pilots, benefits tracking, and public reporting."
      ],
      "risks": [
        "Privacy and data quality",
        "Change fatigue",
        "Unclear accountability"
      ]
    }
  ],
  "legislation_administered": [],
  "artifacts": [],
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