Complete this schedule if your organisation is applying for endorsement as a deductible gift recipient (DGR) under the category private ancillary fund (item number PAF).
See also
- Private ancillary funds
- Private ancillary fund guidelines on the Federal Register of Legislative Instruments at comlaw.gov.au/External Link
- Private ancillary funds - trustee guidance
Completing your schedule
Download the Private ancillary fund – schedule for deductible gift recipient applicants (NAT 73280, PDF, 283KB)This link will download a file. If you are unable to download the form, you can order a paper copy by phoning us on 1300 130 248.
Who should use this schedule
Complete this schedule if your schedule is applying for endorsement as a deductible gift recipient under the category private ancillary fund (item number P.A.F).
Private ancillary fund
An ancillary fund is a fund established and maintained under a will or instrument of trust solely for the purpose of providing money, property or benefits to DGRs or the establishment of DGRs.
To be a private ancillary fund (private AF) both of the following apply:
- The trustee of the fund must be a constitutional corporation.
- The trustee must agree to comply with the guidelines made by the Treasurer.
Two types of ancillary funds can qualify for DGR status and income tax exempt status:
- Private AFs are private in nature and are designed to encourage private philanthropy by providing private groups, such as businesses, families and individuals, with greater flexibility to set up trust funds for philanthropic purposes.
- Public ancillary funds are different to private AFs
- Public ancillary funds are a common structure for community and fundraising foundations.
- They must invite the public to contribute to the fund.
Both types of ancillary fund act only as intermediaries between donors and organisations that can receive tax deductible donations.
If your fund does not qualify as a private AF, refer to the DGR table to see if another category applies – for example, a public ancillary fund.
How to complete this schedule
In this schedule: when we say
- ‘will or instrument of trust’ this includes a fund’s trust deed
- ‘clause’ in the will or instrument of trust this includes a rule, section, paragraph or other element of the document.
This schedule should be completed by a person authorised by the organisation to act on its behalf.
You must complete this schedule in full. Schedules that are not completed in full will be returned to the applicant. If you cannot save a completed copy of this schedule, print a copy before closing the schedule. If you need help completing this schedule, phone us on 1300 130 248.
For details about the personal information we collect from you see Privacy notice – Ancillary fund.
Lodging your schedule
Make sure you have completed the declaration at the end of the schedule and print the completed schedule. Attach a:
- completed Agreement to comply with the private ancillary fund guidelines (NAT 73400)
- copy of your executed will or instrument of trust.
If you are:
- completing this schedule as part of the ACNC charity registration application process, attach the completed schedule to the ACNC charity registration application form where indicated
- not completing this schedule as part of the ACNC charity registration application process
- attach a completed Application for endorsement as a deductible gift recipient (NAT 2948)
- send the completed schedule to
Australian Taxation Office
PO Box 3373
PENRITH NSW 2740