Givers (or donors) use ancillary funds to provide a structure to their charitable giving. This helps put aside money in a charitable trust to support charities over the long term.

Givers can choose between establishing their own foundation, a private ancillary fund (PAF), or a sub-fund (also called a giving fund) in a public ancillary fund like the APS Foundation . For both structures, givers can claim an immediate tax deduction, grow the funds with tax-free investment returns, and support charities for years to come.

The key practical differences between the two structures are cost, and a giver’s involvement in operational compliance, administration and investment management. Australian Philanthropic Services (APS) can help you decide which structured giving option may suit you.

Why establish an ancillary fund?

By setting up a philanthropic structure, givers can:

• Receive an immediate tax deduction
• Decide which charities to support over time
• Provide an enduring revenue stream to charities
• Involve family members, children, grandchildren and future generations to come
• Create a lasting philanthropic legacy — tailored to each family’s intent

Australian Philanthropic Services (APS) is the leading independent, not-for-profit expert in structured giving and provides comprehensive philanthropy support to givers. This includes setting up and managing giving structures, ensuring compliance with legal and tax obligations, and offering strategic giving advice to maximise the impact of charitable giving.