Agency relations

Non-profit organisations (NPOs) can work with donors to pass cash or other assets to other entities without directing how these are used.

What are the issues?

If an NPO receives money or assets to pass onto another entity, is the NPO acting as an agent for another organisation or is it acting as principal (i.e. makes its own decisions)? What if the NPO is part of a consortium? Does the NPO need to show how it is accountable for these assets? If so, should disclosure be required of the gross amounts relating to agency activity or assets in custody, (including amounts passed through and assets held on behalf of another entity/person)?

Explore this issue further

The Consultation Paper material for this topic is under development.

The TAG has discussed this topic, informed by a draft technical issue paper. To see what the TAG discussed, what they said about the draft technical paper and the advice and requests made of the project team, read the meeting papers and listen to the audio recordings.


What are your opinions on this issue?

If you would like to contribute to the discussion in advance of the Consultation Paper, join the conversation.

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