Ancillary Funds 2017-2018: ACPNS Current Issues Information Sheet 2020/2, August 2020
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68158730. Available under License Creative Commons Attribution 4.0. |
Description
There are two types of ancillary funds that may qualify for DGR status - Private Ancillary Funds (PAFs) and Public Ancillary Funds (PubAFs). Private Ancillary Funds (PAFs) are trusts to which taxpayers can make tax deductible donations. Public Ancillary Funds (PubAFs) are a common structure for community and fundraising foundations. This information sheet examines the state of PAFs and PubAFs for the period 1 July 2017 to 30 June 2018 extracted from the Australian Taxation Office's (ATO) publication Taxation Statistics 2017-18.
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| ID Code: | 216840 | ||||||
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| Item Type: | Other Contribution | ||||||
| Refereed: | No | ||||||
| ORCID iD: |
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| Additional Information: | ACPNS Current Issues Information Sheet 2020/2 | ||||||
| Measurements or Duration: | 19 pages | ||||||
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| Keywords: | Charitable donations, Charitable funding, Deductible gift recipient, Tax-deductible donations, Taxpayers, Private Ancillary Funds, Public Ancillary Funds | ||||||
| DOI: | 10.5204/rep.eprints.204322 | ||||||
| Pure ID: | 68158730 | ||||||
| Divisions: | Current > Research Centres > Centre for Future Enterprise Current > Research Centres > Australian Centre for Philanthropy & Nonprofit Studies Past > QUT Faculties & Divisions > QUT Business School Current > QUT Faculties and Divisions > Faculty of Business & Law Current > Schools > School of Accountancy |
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| Copyright Owner: | Queensland University of Technology 2020 | ||||||
| Copyright Statement: | This work is covered by copyright. Unless the document is being made available under a Creative Commons Licence, you must assume that re-use is limited to personal use and that permission from the copyright owner must be obtained for all other uses. If the document is available under a Creative Commons License (or other specified license) then refer to the Licence for details of permitted re-use. It is a condition of access that users recognise and abide by the legal requirements associated with these rights. If you believe that this work infringes copyright please provide details by email to qut.copyright@qut.edu.au | ||||||
| Deposited On: | 06 Nov 2021 07:44 | ||||||
| Last Modified: | 01 Mar 2024 04:25 |
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