Not-for-profit organisations and charities registered with the Australian Charities and Not-for-profits Commission (ACNC) often engage in agreements and arrangements with individuals or entities with whom they share pre-established connections or a common interest, particularly when starting out.

Following a previous announcement in the 2019-20 Budget, the Federal Government has recently introduced a new category of deductible gift recipient (DGR) to enable community sheds (such as Men’s Sheds and Women’s Sheds) to access the DGR concession.