Tax smart giving solutions
Structured giving simplifies your generosity with just one donation in a charitable trust so you can support your favourite causes over time. Receive an immediate tax deduction for your charitable donation, and the flexibility to distribute the balance to your preferred charities over time. The balance then grows through tax free investment returns to help you give more, for longer.
Your giving options
With Australian Philanthropic Services, you can establish your own private ancillary fund (PAF) or a named giving fund (also known as a sub fund) in our public ancillary fund, the APS Foundation.
As an APS client, you also 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 to support and guide you.
Not sure which structured giving option is right for you? This handy table will help.
You can also download the brochure.
| Feature | Private ancillary fund (PAF) with APS | Giving fund in the APS Foundation |
| How long does it take to get started? | 4-6 weeks. | 1 day. |
| How much do I need to get started? | Ideally $1.5 million or more | A minimum donation of $40,000. |
| Can I get a charity tax deduction? | Yes, and it can be spread over five years. | |
| Who is the trustee? | You can choose. APS will arrange a special purpose company, for whom you nominate directors to act as trustee. | APS Foundation Pty Ltd. |
| Who are the directors of the trustee? | You can choose. Directors will generally be family members and one independent person (the ‘Responsible Person’). | APS Technical Director, David Ward and CEO, Judith Fiander. |
| Can I have a say in giving decisions? | Yes, as directors of the trustee company you decide. | Yes. You nominate the charities to be supported from your giving fund. |
| Who can receive gifts? | Charities with Deductible Gift Recipient (DGR) Item 1 status. | |
| How much has to be distributed each year? | 5% of your PAF’s balance as at 30 June the previous financial year. | 4% of your giving fund’s balance as at 30 June the previous financial year. |
| What ongoing support does APS offer? | All accounting, administration and compliance functions, as well as philanthropic giving support. APS will also facilitate trustee meetings and the annual audit. | The APS Foundation will take care of everything, so you can focus on choosing the charities you want to support. |
| Who manages the investments? | You choose the investment adviser or you can manage investments yourself. | Choose from one of two pooled diversified investment strategies, managed by the APS Foundation. |
This information is intended as a guide only.