Ancillary funds are funds that provide a link between people who want to donate and organisations that can receive tax deductible donations (deductible gift recipients, or DGRs).
See our guide on private and public ancillary funds.
See the Australian Taxation Office (ATO) guidance on private ancillary funds and public ancillary funds.
Ancillary funds are now known as giving funds.
This is a name change only. It does not affect a fund’s endorsements, obligations or regulatory requirements. Funds do not need to update their governing documents or change their names.
During the transition period, you may continue to see references to ancillary funds.