The Australian Government has announced reforms affecting private and public ancillary funds, which will now be known as private giving funds and public giving funds. The changes are intended to increase the flow of philanthropic funding to Australian charities and expand access to deductible gift recipient (DGR) status.
The name change is designed to better reflect the purpose of these structures and does not, of itself, require existing funds to be re‑established or restructured.
The measures were announced on 26 February 2026 by the Assistant Minister for Charities and Treasury and form part of the Government’s response to recommendations from the Productivity Commission’s Future Foundations for Giving report and the Not‑for‑profit Sector Development Blueprint.
These announcements are not yet law. Implementation will depend on amendments to the relevant giving fund guidelines and any supporting guidance issued by the Australian Taxation Office (ATO).
Author:
Donna Benge, Partner
Email: dbenge@piperalderman.com.au