Section 83C of the NSW Education Act 1990 states that to be eligible for funding, non-government schools must not operate for profit.

Information that helps schools to meet the requirements:

• Not-For-Profit Guidelines for Non-Government Schools (March 2024) (PDF 594KB) helps schools understand their obligations under the not-for-profit requirements. The Not-for-Profit Guidelines for Non-Government Schools (March 2024) (NFP Guidelines) have been updated, further to the insertion of clause 10B in the Education Regulation 2017.
• Further information on non-government schools using school income and assets for recognised education and care programs (Clause 10B of the Education Regulation 2017 (NSW) - School providing certain education and care services does not operate for profit).
• Not-For-Profit Self Check Tool (NFP Tool) assists schools to assess their governance arrangements in relation to not-for-profit requirements. Schools could get the full use of the tool by downloading the document.
• Newsletters provide information on specific topics with case studies.
• Non-Government Schools Not-For-Profit Good Governance Principles. The series of Good Governance Principles (PDF 5,871KB) assists schools and their boards to develop and maintain good governance practices, which are critical for meeting not for profit obligations under section 83C of the NSW Education Act 1990. Individual principles are listed and can be viewed below:
  • Principle 1: Act ethically, responsibly and in the best interest of the school (PDF 104KB)
  • Principle 2: Compliance with the law and governing documents (PDF 106KB)
  • Principle 3: Board structure and suitability of board members (PDF 108KB)
  • Principle 4: Timely and full disclosures of conflicts of interest and related entity transactions (PDF 124KB)
  • Principle 5: Clear processes for management and oversight (PDF 107KB)
  • Principle 6: Integrity in reporting (PDF 110KB)
  • Principle 7: Assessment of board performance (PDF 110 KB)
  • Principle 8: Manage risk (PDF 107KB)
  • Principle 9: Responsible management of finances (PDF 115KB)
  • Principle 10: Accountability to stakeholders (PDF 109KB)
• Templates assist schools in implementing the Good Governance Principles (PDF 5,871KB) and meeting not for profit requirements.

Information sheets that describe the compliance process are below:

• Not-For-Profit Compliance Process​
• Investigations
• Non-Compliance Declarations and Conditions on Financial Assistance
• For-Profit Declarations (PDF 778KB)

Non-Government Schools Not for Profit Topic Index

Download the Non-Government Schools Not for Profit Topic Index.

Non-Government Schools Not for Profit Regulatory Framework development and Not-for-Profit Guidelines review

The Department is working with key stakeholders to develop an outcomes and risk-based regulatory framework for the not for profit requirements of the Act.

The Department is also supporting the review of the Not-For-Profit Guidelines for Non-Government Schools (the ‘NFP Guidelines’). This is to ensure the NFP Guidelines continue assisting non-government schools to comply with the not for profit requirements of the Act.

Terms of Reference for the Regulatory Framework and NFP Guidelines are available.

Frequently asked Questions (PDF) are also available.

Stakeholder input will significantly inform the development of the Regulatory Framework and the review of the NFP Guidelines.

Click here to know more.

Non-government schools Not-For-Profit Advisory Committee

The Non-government schools Not-For-Profit Advisory Committee was established in October 2014 under the NSW Education Act 1990. The Committee provides advice to the Minister for Education on the compliance of schools and their proprietors with the not-for-profit requirements.