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Charity Property Assets in Australia: A Case for Reform?

Author/s: Andrea Sharam, Lyndall Bryant

Date Published: 29/10/2026

Published in: Volume 31 - 2026 Issue 2 (pages 49 - 65)

DOI: https://doi.org/10.64361/14445921.2026.212332

Abstract

Drawing on a corporate real estate management (CREM) perspective, this paper examines the property holdings of two long-established Australian charities to explore how real estate assets are governed, managed, and reported. The study investigates how charities account for property wealth, address associated risks and liabilities, and disclose information relevant to organisational accountability. Findings indicate that current reporting frameworks and the limited application of CREM principles obscure the scale, value, and performance of charitable property portfolios. Consequently, stakeholders may be unable to fully assess organisational financial health or long-term sustainability. The paper argues for stronger asset management practices, asset registers, and enhanced reporting frameworks that provide a more complete understanding of charities’ financial position and property-related risks.

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Keywords

Charity - Corporate Real Estate Management - Property Portfolio - Real Estate Assets

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