The following is a list of articles regarding not-for-profits that may be of interest: 
 
Third Sector October 2008, "Help is at hand for not-for-profits" Kerry Hicks 
 
Like for-profit organisations, there is an expectation that not-for-profits (NFPs), in particular charitable NFPs, are accountable and transparent about their operations. This is achieved by improving disclosure and reporting and adopting contemporary governance practices. 
 
Charter February 2008, "Accounting for community benefit" Gina Anderson 
 
A consistent financial reporting regime specifically for community benefit entities will result in a more transparent, accountable and effective charitable sector.  
 
Charter December 2007: "Struggle for identity", Dr Lorne Cummings CA, Dr Maria Dyball and Jessica Chen 
 
This article discusses the continuing debate over how to define the not-for-profit sector.  
 
AASB November 2005, "Not-for-profit entity requirements in Australian Accounting Standards"  
 
The AASB has prepared a staff article which identifies requirements in the Australian Accounting Standards that relate specifically to not-for-profit entities and reasons for including those requirements.  
 
Charter October 2004: "IFRS Affects NFPs", Andrew Archer CA 
 
This article explores the financial reporting impacts of AIFRS on not-for-profit (NFP) entities through NFP specific requirements and sector neutral changes arising from the adoption of AIFRS.