Straightforward philanthropic solutions
Private and public ancillary funds enable an individual, family or organisation to put aside money in a trust to support charities over the long term. They are an efficient, satisfying and tax effective way to put a structure around your philanthropy.
Tax effective
Receive a tax deduction on your donation now, choose charities to support later
Rewarding
Provide enduring revenue to charities you care about
Strategic
Invest your charitable funds over the long-term
Inspiring
Create a legacy that lasts beyond your lifetime
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With APS, 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.
PAFs
Setting up a private ancillary fund (PAF) is easy and cost-effective with APS.
APS Foundation
Invest, grow and gift your money to charity with our public ancillary fund.
Once your structure is up and running, we can help you to develop a plan for your charitable giving, suggest organisations that match your interest areas, inspire your kids’ giving or connect you with like-minded philanthropists.
Not sure which structure 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 million or more | A minimum donation of $40,000. |
| Can I get a 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 chairman Chris Cuffe AO, 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 the opening value of the fund each year. | 3% of the opening value of your giving fund each 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. | One diversified, pooled investment strategy, managed by the APS Foundation. |
This information is intended as a guide only.
* The Australian Taxation Office amended the rules that govern the minimum gifting requirements of public ancillary funds, including the APS Foundation, to encourage increased giving during the COVID-19 pandemic. A ‘credit’ was introduced for Foundations that have exceeded the minimum giving requirement during the previous two financial years. As a result of the amended rules and APS Foundation giving fund holders’ significant generosity, the minimum giving requirement for the APS Foundation has been reduced from 4% to 3% until 30 June 2026.