Tax smart giving solutions
Simplify your giving with just one donation that can support your favourite causes. Receive an immediate tax deduction for your 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 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.
As an APS client, you also gain access to our wealth of philanthropic experience, advice, knowledge and networks. From first gifts to strategic funding rounds, our Giving Services team is here to support and guide you.
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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.