New DGR category · Treasury Laws Amendment Act 2024

Community Charity Trusts in Australia

CCTs are Australia's most significant philanthropy reform in decades — created under the Treasury Laws Amendment Act 2024 and operationalised by the Community Charity Guidelines 2025. CCTs sit at DGR Item 1 with broader powers than any other Australian DGR category. A CCT can attract Private Giving Fund (formerly PAF) and Public Giving Fund (formerly PuAF) capital, hold long-term endowment, operate programs directly, and grant to non-DGR community organisations and individuals — all under one entity. 37 community foundations are currently declared (4 early adopters plus 33 declared 26 February 2026).

The four things a CCT can do that nothing else can

Receive directly from PAFs and PuAFs

CCTs sit at DGR Item 1, so private and public ancillary funds can grant tax-deductibly straight in. The historic Item 2 distribution constraint is closed.

Hold endowment / corpus

CCTs can build a long-term corpus. New entrants get a 5-year distribution holiday under the Guidelines so they can compound before granting out.

Grant to non-DGR organisations

Guidelines s 13(3)(b) explicitly permits funding non-DGR groups — and individuals — when the work is purpose-aligned. No auspice arrangement required.

Operate programs directly

A CCT can employ staff, run programs, AND contract non-DGR delivery partners — all within one entity that can also receive PAF capital.

Two paths for capital deployment

Most charitable capital flowing through Australian community foundations follows one of two paths. Both can be operated by a single Community Charity Trust, and most ASX 200 corporate community investment portfolios mix the two.

Path A

Direct grant via PuAF

Donor → PuAF (DGR Item 2) → Item 1 DGR recipient. Outright grants and recoverable grants under PuAF Guidelines 2022 cl 19. Recipient runs the program directly. Lowest admin cost (~1% PuAF fee). No GST friction.

Use when the recipient is an established Item 1 DGR (PBI, HPC, public hospital, etc.) and no operator overlay is needed.

Path B

Operator-led via CCT + ADV / CADA

Donor → CCT (DGR Item 1, broader powers) → Asset Deployment Vehicle → non-DGR community partner under a Charitable Asset Deployment Agreement (CADA). Operator function pools procurement, runs treasury, transfers assets at term end (GST-free under s 38-250). ~10% admin fee on cost-recovery basis.

Use when the recipient lacks DGR status (Indigenous orgs, grassroots groups), or when the program benefits from pooled procurement, multi-partner coordination, or shared service infrastructure.

CCT vs PAF vs PuAF vs DGR Item 1 charity

Capability	PAF	PuAF	CCT	Item 1 charity
Receive from individuals (deductible)	Yes	Yes	Yes	Yes
Receive from PAF	No	No	Yes	Yes
Receive from PuAF	No	No	Yes	Yes
Grant to DGR Item 1	Yes	Yes	Yes	N/A
Grant to non-DGR NFP	No	No	Yes	Limited
Grant to individuals	No	No	Yes	Limited
Operate programs directly	No	No	Yes	Yes
Contract non-DGR delivery partner	No	No	Yes	Yes
Min annual distribution	5%	4%	4% (5-yr holiday)	N/A
Open to new entrants	Yes	Yes	Closed list	Yes

Declared CCTs (as of 26 Feb 2026)

37 community foundations are now declared community charities under the Treasury Laws Amendment (Support for Small Business and Charities and Other Measures) Act 2024.

Early adopters (4)

Stand Like Stone Foundation

South East SA