A trust is a legal structure that holds and uses funds, property or other assets for its beneficiaries. Trusts are managed by trustees.
Only trusts supporting a charitable purpose that meet legal meaning of charity and our requirements for registration can register as charities with the ACNC.
There are many different types of trusts. Giving funds (formerly known as ancillary funds) are a specific type of trust regulated by the Australian Taxation Office (ATO).
See our guidance on giving funds.