What are the main ways to give to charity in Australia?

Three main options: give directly (money straight to a charity, tax-deductible if it has DGR status, no setup or minimum); a sub-fund in a Public Giving Fund (a named giving account, usually from about $10,000, with the admin handled); or your own Private Giving Fund (your own charitable trust, worth the cost at roughly $500,000+). Public and private Giving Funds must distribute a minimum of 6% a year.

How much do I need to open a sub-fund?

A sub-fund in a Public Giving Fund typically starts from about $10,000. You claim the tax deduction upfront and recommend grants over time, while the host foundation handles the administration.

Do I need my own private foundation?

Usually only at real scale — typically $500,000 or more — because of the extra cost and administration of running your own charitable trust. Below that, giving directly or through a sub-fund usually achieves the same good for less.

Which giving vehicle is right for you?

Give directly, a sub-fund, or your own fund? Answer six quick questions and we'll point you to the option that fits — no dense reading, no adviser trying to sell you the most complicated one.

Question 1 of 6

Roughly how much are you thinking of setting aside for giving?

The three options, in plain English

Give directly

Money straight to a charity. If it has DGR status your gift is tax-deductible. No setup, no minimum. The most efficient option for most people — find a charity.

A sub-fund (in a Public Giving Fund)

A named giving account inside a Public Giving Fund (formerly a public ancillary fund), usually from about $10,000. You claim the deduction upfront and recommend grants over time; the foundation handles the admin. Giving Funds now distribute a minimum of 6% a year.

Your own Private Giving Fund

Your own charitable trust (formerly a private ancillary fund) — full control, your own entity and trustees. Worth the extra cost and work at real scale (typically $500,000+); also subject to the 6% minimum distribution.

Terms updated for the 2026 reforms: private/public ancillary funds are now “Giving Funds,” with the minimum annual distribution aligned to 6% (with a transition period). General information only, not financial or tax advice — check current ATO/ACNC rules or a qualified adviser for your situation.

One thing the vehicle question misses

All three decide how you hold and give money — none change how much good each dollar does. That's where recoverable grants come in: capital that comes back as a project succeeds and is given again. See how

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