Foundations
PAF Minimum Distribution Calculator
Calculate your Private Giving Fund's (formerly a Private Ancillary Fund/PAF) mandatory minimum distribution. The 2026 reforms align the minimum to 6% of net assets each financial year (up from 5%), with a transition period — model either rate below.
0%15%
This Year's Min Distribution
$30,000
Total Distributed (10yr)
$313,866
Final Assets
$552,311
Year-by-Year Projection
| Year | Start Assets | Min Distribution (6%) | Growth | End Assets |
|---|---|---|---|---|
| 1 | $500,000 | $30,000 | $35,000 | $505,000 |
| 2 | $505,000 | $30,300 | $35,350 | $510,050 |
| 3 | $510,050 | $30,603 | $35,704 | $515,151 |
| 4 | $515,151 | $30,909 | $36,061 | $520,302 |
| 5 | $520,302 | $31,218 | $36,421 | $525,505 |
| 6 | $525,505 | $31,530 | $36,785 | $530,760 |
| 7 | $530,760 | $31,846 | $37,153 | $536,068 |
| 8 | $536,068 | $32,164 | $37,525 | $541,428 |
| 9 | $541,428 | $32,486 | $37,900 | $546,843 |
| 10 | $546,843 | $32,811 | $38,279 | $552,311 |
The minimum distribution rule: A Private Giving Fund (formerly a PAF) must distribute at least its minimum percentage of net assets to eligible DGR organisations each financial year. The 2026 reforms align this to 6% (from 5% for PAFs and 4% for public funds), with a transition period — this is announced policy pending guideline amendments, so confirm the current rate for your fund. If your fund's investment returns exceed 6%, the corpus grows over time while still meeting your giving obligations. At 7% returns and 6% distribution, your fund grows over time.
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