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Archived: Evangelical Missionary Society in Mayurbhanj: charity review

Charity registration 'voluntarily revoked', effective 30 November 2019.  No ABN at 18 August 2021.

This is a charity review of Evangelical Missionary Society in Mayurbhanj (EMSM), an organisation that is exempt from Australian income tax via its membership of Missions Interlink. (Including the answers to the questions that the Australian charity regulator, the ACNC, suggests that you ask.)

For the previous review, see here.

Is it responsive to feedback?

  • I sent them a draft of this review.

Ministry comment

The charity is undergoing significant review through a process of consultation and the entry on the ACNC website will be altered accordingly[1].

Is EMSM registered?

  • As a charity, yes.
  • EMSM is an unincorporated association. (Not, as its ABN record still says, an ‘Other Incorporated Entity’, and not, as the constitution says, ‘incorporated in the State of Queensland’.
  • Not registered for GST, but its turnover last year was well below the threshold.
  • EMSM operates, per the ACNC Register, only in Queensland. It does not have a fundraising licence there.
    • In the Annual Information Statement (AIS) 2017, it says that it intends to fundraise in all eight states/territories. The fields for the licence numbers are blank though.
  • Overseas, it operates only in India [ACNC Register].

What do they do?

  • The only information available is what is in the AIS 2017:
    • Finances are used to promote the ministry of EMSM Indian Council and the Myurbhanj (sic) Leprosy Home and to provide resources for them to advance religious community belief, values and well being (sic).
  • The Council is presumably the first of the two organisations mentioned in the constitution (‘Government’):
    • There shall be two divisions known as (1) The Executive Council (previously known as the Field Council in India) and (2) The Consultative Council (previously known as the Home Council in Australia).
      • The cover of last year’s Financial Report – none is offered this year – identifies EMSM as the Consultative Council.
  • A blog gives the history of the Home until 2008, and a local newspaper article the history and situation in 2016.

Do they share the Gospel[2]?

  • No
  • Even though EMSM have registered ‘Advancing Religion’ with the ACNC as their sole ‘Entity Subtype’, there is no mention of Christianity in the objects in the constitution.

What impact are they having?

  • Nothing found.

What do they spend outside the costs directly incurred in delivering the above impact, that is, on administration?

  • No financial information is publicly available.

Do they pay their directors?

  • This is not prohibited by the constitution.
  • No financial information is available to check.

Can you get a tax deduction?

  • No

Is their online giving secure?

  • NA

Where were the (net) donations sent?

  • There is no information available.
  • Assuming that (net) donations were sent to India, and following the disclosure in last year’s Council Members’ Report, the laws of India mean that we can see what money was received by Indian organisations from foreigners:
    • For the year ended 31 March 2017, and using the translation rate at 30 September 2016,
      • $12,733 was received by Evangelical Missionary Society from Lloyd Carter (one of EMSM’s directors)
      • $30,863 was received by Mayurbhanji Leprosy House from Lloyd.

What choices do you have in how your donation is used?

  • No information is available. But see the question immediately above.

Is their reporting up-to-date?

  • Yes (seven months after year end, a week before the deadline, and two weeks later than last year).

Does their reporting comply with the regulator’s requirements?

  • AIS 2017: Not quite – no outcomes are reported.
  • Financial Report 2017: NA
    • As a Basic Religious Charity, EMSM does not have to submit a Financial Report. Nor financial information in its AIS. And unlike last year, it has chosen to submit neither voluntarily.
    • But as a member of Missions Interlink, it is required to ‘have available for its members and supporters a clear and appropriate financial statement which has been approved by its auditor [Standards Statement, 4.1]. So just ask.

What financial situation was shown in that Report?

  • NA

What did the auditor say about the last financial statements?

  • NA

If a charity, is their page on the ACNC Register complete/correct?

  • No evidence could be found that ‘EMSM’ is another name that the charity uses. It is not a registered business name.
  • The constitution is marked ‘Proposal (Draft 3) Nov 2013’.
  • ‘Phone’ and ‘Website’ are blank (but neither are compulsory).

Who are the people controlling the organisation?

  • Those people listed under ‘Responsible Persons’ on the ACNC Register:

To whom is EMSM accountable?



  1. This was their comment for publication last year: ‘(T)he Home and Field Councils are currently undergoing an extensive review regarding the future structure of the organisation and compliance issues both in Australia and India will be addressed in these changes.’
  2. Good living and social concern are important [to the cause of evangelism], but they are not uniquely Christian graces…I’ve met a lot of fine Hindus, Muslims and atheists. Just living the life is not going to bring someone to Christ. There is much more to it than that. We must help people, certainly, but we must also share with them why we are motivated to do so. We must stand against injustice, poverty and need, but we must at the same time point to the One who brings justice and who can meet the deepest need. Until they know our reasons, how can they come to know our Lord? [Dan Armstrong, the Fifth Gospel: The Gospel According to You, Anzea Books, pp. 13-14].