Overview: Foundation Structures
From PhilanthropyWiki
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Foundation Structures: Overview
Structures which are available to Australians wishing to establish philanthropic trusts and foundations include:
- Prescribed Private Fund
- Ancillary Fund
- Private Charitable Trust
- A sub-fund of a Community Foundation
Each of these structures is different in terms of the level of funds needed to establish it, the level of donor control, the necessity of seeking public donations and the concessions and benefits available.
A comprehensive, plain language overview of these options, and the potential benefits and restrictions of each, is available in Philanthropy Australia's A Guide to Giving for Australians.
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