Home Your giving starts here
Your giving starts here
Structured giving simplifies your generosity with just one donation in a charitable trust so you can support your favourite causes over time. You receive an immediate tax deduction, which can be used immediately or spread flexibly over five years. Your funds are invested and earnings are tax-free, allowing your balance – and your impact – to grow over time. You stay in control, choosing the causes and charities that matter most to you, thoughtfully and at your own pace.
Explore your 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 giving structure is right for you?
This handy table will help. On mobile? Scroll to view the full table.
| 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 start giving? | Ideally $1 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 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. | Choose from one of two pooled diversified investment strategies, managed by the APS Foundation. |
Important information:
This information is intended as a guide only.
*The Australian Taxation Office has temporarily reduced the minimum giving requirement for public ancillary funds, including the APS Foundation, from 4% to 3% until 30 June 2026. This change rewards generous donors who exceeded minimum requirements during the COVID-19 pandemic.
Why give with APS?
We’re Australia’s leading partner in philanthropic giving – and here’s why:
- Expert guidance from Australia’s most experienced team in structured giving
- Tailored support aligned with your values, goals, and vision for impact
- Complete administration and compliance taken care of
- Tax-effective structures that maximise your giving potential
- Independent and not-for-profit providing transparency and highly competitive fees, so there’s more to give to the community
- Access to tools, templates and personalised advice through our Giving Services
Our mission: Grow giving for good.
We take care of the complexities so you can focus on what matters most: creating change.