Ancillary Funds 2000-2017

McGregor-Lowndes, Myles; Crittall, Marie; Williamson, Alexandra

doi:10.5204/rep.eprints.135309

Cited by 2 publications

(4 citation statements)

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“…The most recent ATO data from June 2021 provide information on PubAFs for the 2018–2019 financial year (McGregor‐Lowndes et al., 2021). There were 48 new PubAFs approved, bringing the total to 1359 (a net gain of four PubAFs).…”

Section: Background Context and Theoretical Perspectivesmentioning

confidence: 99%

“…When compared with 2017–2018 data, the 2018–2019 figures highlight that while donations received increased, the number of PubAFs remained steady and their net assets declined (McGregor‐Lowndes et al., 2021). The amount distributed by PubAFs as a percentage of donations received the same year (2018−2019) was 47.51%, highlighting PubAFs’ importance as philanthropic foundations that offer a short‐term funding channel from donors to beneficiary organisations rather than holding funds in long‐term reserve for future needs.…”

Section: Background Context and Theoretical Perspectivesmentioning

confidence: 99%

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Mapping the field of public ancillary funds

Williamson

Luke

2021

Aust J Public Adm

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This study analyses and profiles public ancillary funds (PubAFs), charitable trusts that act as intermediaries between public donors and approved nonprofit beneficiary organisations. PubAFs are an important part of Australia's philanthropic landscape given their public benefit purpose, yet little is known about this sector's characteristics and identities. This paper examines PubAFs, analysing online databases and reports and PubAF websites (where available). Based on the analysis of data from three sources: the Australian Charities and Not‐for‐profits Commission, Australian Taxation Office, and websites of 991 PubAFs (where available), this study provides valuable insights for the public, philanthropic practitioners, and researchers. Findings systematically map the field to develop an extended taxonomy, as a basis for promoting understanding and legitimacy beyond PubAFs’ moral intentions, providing valuable insights into an opaque group of organisations at a time when the philanthropic sector's transparency is limited and legitimacy is being questioned.

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Section: Background Context and Theoretical Perspectivesmentioning

confidence: 99%

Section: Background Context and Theoretical Perspectivesmentioning

confidence: 99%

Mapping the field of public ancillary funds

Williamson

Luke

2021

Aust J Public Adm

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“…PAFs offer wealthy individuals and families a simple way to establish a philanthropic foundation, using a template provided by the Australian Taxation Office (ATO). Established as trusts, PAFs have similarities with US private family foundations (McGregor‐Lowndes ), and may only accept donations from a small group of donors (often a single family). The substantial growth in numbers and capital of PAFs since their introduction in 2001 (McLeod ) demonstrates their attractiveness as a philanthropic structure.…”

Section: Background and Research Contextmentioning

confidence: 99%

“…Private Ancillary Funds (PAFs) are Australian endowed philanthropic foundations established to provide grants to certain types of non‐profit organisations (NPOs). Introduced in 2001 to make creating a philanthropic foundation easier and more attractive, PAFs have enjoyed rapid growth in number and size over the past 16 years (McGregor‐Lowndes and Crittall ). This growth has made them a focus of interest within Australia's non‐profit sector, with regard to their increasing influence on philanthropic giving.…”

Section: Introductionmentioning

confidence: 99%

Why Be Accountable? Exploring Voluntary Accountability of Australian Private Ancillary Funds

2017

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The aim of this paper is to consider why Private Ancillary Funds (PAFs), endowed philanthropic foundations with no public reporting requirements, engage in accountability in its various forms. This exploratory, qualitative study reports on perspectives on accountability from 10 semi-structured interviews with PAF managers and/or trustees from three Australian states. Through the lens of March and Olsen's (2011) logics of action andKarsten's (2015) typology of motivational forms for voluntary accountability, findings show that although logics of appropriateness and consequentiality explain many reasons why PAFs engage in voluntary accountability, some reasons do not fit comfortably within either logic. The findings challenge conceptions embedded in much non-profit accountability literature that motivations for and purposes of accountability are linked with sustainability and survival. By examining this subset of non-profit organisations subject to limited regulatory accountability, a clearer understanding of motivations for voluntary accountability is achieved.

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Ancillary Funds 2000-2017

Cited by 2 publications

References 0 publications

Mapping the field of public ancillary funds

Mapping the field of public ancillary funds

Why Be Accountable? Exploring Voluntary Accountability of Australian Private Ancillary Funds

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