Research backbone

Research

Elevate.gift implements ideas worked out in the academic literature. The IRSA Institute is the methodology home — Circulatory Economics, governance debt, the CADA paper, the Treasury Laws Amendment 2024 submissions. The platform is the operationalisation.

IRSA Institute — irsa.institute

The Institute for Recyclable Social Asset Theory hosts the academic canon: ~80 working papers across Circulatory Economics, Recyclable Capital, governance debt, asset finance for charity, and the institutional health instruments. IRSA's published methodology is the backbone of every Elevate instrument.

Visit IRSA Institute

Key references

Selected papers and working documents most directly load-bearing for the platform's recyclable-capital instruments.

The CADA paper

Charitable Asset Deployment Agreement as a recoverable instrument. The legal architecture for asset finance to charity recipients with voluntary contribution recovery.

Circulatory Economics

The macro framing: capital that circulates compounds impact 10–50× over decades vs one-and-done deployment. Mathematical model + governance prerequisites.

Governance debt

Capital deployed without the governance infrastructure to recycle it accumulates 'governance debt' — analogous to technical debt. Constellation governance platform pays it down.

Treasury Laws Amendment 2024 — Community Charity submissions

Sector submissions during the consultation phase that produced the Community Charity Trust DGR category. Australian Communities Foundation, Sydney CF, others.

Working documents

A series of working documents has been produced with ABL (legal), ACF (Australian Communities Foundation), and Bendigo CEF. Topics include: ACF Asset Finance & Working Capital Structure, CWCA + CADA templates, Recyclable Capital institutional brief, NABU deal memo, portfolio construction, field-building memo, and policy notes.

These contain pre-publication legal architecture and partner-specific commercial terms, so they're shared under NDA on request rather than posted publicly.

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Where to next

The thesis is the easy part. Operationalising it across Australian charity infrastructure is what we're doing.