There are many different reasons why people choose to structure their giving – and interestingly, tax benefits often aren’t the primary motivation!

When talking to clients about structured giving, it’s important to recognise that the motivations are often deeply personal. There are several common drivers that inspire people to set up these structures.

• Personal beliefs
• The joy of giving back
• Family values
• Connection
• Seeking structure around their giving
• Legacy

For help introducing structured giving to your clients, download our toolkit or get in touch with one of our team.

APS supports the establishment and management of two charitable trust structures – a private ancillary fund or private giving fund or a subfund in our public ancillary fund or public giving fund – the APS Foundation.

• In a private giving fund, the client will keep control of the trust and make all the decisions. The client, or their investment adviser invests the capital.
• In a public giving fund like the APS Foundation, donated funds are pooled in a communal giving structure and professionally invested by investment industry veterans Chris Cuffe AO and David Wright, supported by leading investment managers.

In both structures, APS handles all the administration and compliance support, and the client can choose which charities they want to support. As an APS client, they gain access to our wealth of philanthropy experience, advice, knowledge and networks. From first gifts to strategic funding rounds, our Giving Services team is here for support and guidance wherever they are in their philanthropy journey.

Read more on both structured giving options.

APS is an independent not-for-profit organisation. Our fees are designed to cover costs only, and we are not aligned to any financial institution or advisory group.

Private ancillary fund

Establishment costs:

• $3,000 + GST (if using ongoing APS PAF administration service)
• $5,000 + GST (if using APS for establishment only)
• $1,025 for establishment of the trustee company
• Stamp duty – varies by state
• $100 for settlement of the trust

Ongoing costs:

• $12,000 + GST for PAFs equal to and above $1.5 million
• $9,000 + GST for PAFs under $1.5 million for the first two years or until PAF balance reaches $1.5 million
• Ancillary funds can reclaim 75% of GST for administration and investment management costs
• $1,060 + GST for audit (if arranged by APS)

APS Foundation Giving Funds

Establishment costs

• None

Ongoing costs

• 1.0% pa + GST
• Ancillary funds can reclaim 75% of GST for administration and investment management costs
• External fund manager fees, where charged (most are rebated), are additional. As at 31 December 2025, these fees were 0.24% and 0.40% per
  annum for the Focused and General portfolios, respectively.

Public Ancillary Fund

POA

We have a national team of Giving & Governance advisers who are experts in providing philanthropy support to high-net-worth clients.

APS has a highly talented and well-respected Board, including non-executive directors Jan Swinhoe (Chair), Michael Traill AM, Belinda Hutchinson AC, Dan Phillips, John McMurdo, Graeme McKenzie and Sebastian Robertson, and executive director David Ward.