Public ancillary fund


A public ancillary fund is a communal philanthropic structure established by a will or trust deed for the purpose of making distributions to DGRs that are not ancillary funds. Public ancillary funds are a DGR and eligible for income tax exemptions. There is a compilation of the Public Ancillary Fund Guidelines 2011 that shows the text of the law as amended and in force on 12 June 2020 (the compilation date). or see the ATO information


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Integrity, honesty and unbiased assessment are at the core of Giving Guide’s mission. The charity sector is important to the economy and culture of Australia, We believe independently assessing the accountability, transparency and effectiveness of the sector beyond what is currently available is important to it's future.

Giving Guide anticipates enhancing the level of governance and transparency in the Australian charity sector. An independent charity advisor would benefit the sector by helping charities consider exceeding the existing governance standards of the Australian Charities and Not-for-profits Commission (ACNC) to the benefit of donors.

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