Kate Stone
With the festive season fast approaching, Australians are being encouraged to embrace the spirit of giving in a way that lasts well beyond Christmas morning, while at the same time reducing their immediate tax liabilities.
Kate Stone, Head of Philanthropic Giving at Australian Philanthropic Services, said while the end of the year often inspires spontaneous generosity, now is also the perfect time to make philanthropy a lasting part of family and financial planning.
“The festive season brings out the best in people, and we see enormous generosity across the country at this time of year,” Ms Stone said.
“But for many charities, that generosity peaks in December and then drops sharply once the celebrations end. The initial donation to establish a Private Ancillary Fund (PAF) or a sub-fund within a Public Ancillary Fund (PuAF) is tax-deductible, and the funds within the structure are invested tax-free, growing the capital available for charity over time.
“This means your festive season generosity can keep giving, year after year.”
Structured giving allows individuals and families to make a significant commitment to their chosen causes. The APS 2025 Client Survey highlights the growing role that PAFs and Giving Funds play in enabling Australians to give strategically, efficiently and with long-term impact.
“Our clients are deeply motivated by purpose, and these vehicles create a legacy of giving,” Ms Stone said.
“There’s plenty of scope to grow giving in Australia. ATO data shows that while the size of donations is increasing over time, the number of donors is shrinking. Giving structures buck this trend. There are now 3,500 private and public ancillary funds in Australia , showing that more and more givers are seeing the benefits of giving in a considered, future-focused way.”
“Setting up a giving fund is one of the most powerful and positive New Year’s resolutions a family can make. It allows you to take a strategic approach, supporting causes you are passionate about well beyond the festive season. It can also be a wonderful way to connect the family within and across generations by giving back together”
Ms Stone said that while Christmas is a time of celebration for many, it also shines a light on the needs that remain across the community.
“This time of year reminds us that not everyone experiences the season the same way. For some, it’s a time of loneliness or financial pressure,” Ms Stone said.
“Philanthropy gives people a way to respond to that through supporting organisations that provide shelter, food relief, mental health support, or gifts to ensure every child finds joy in the season.
Since its establishment 13 years ago, APS clients have given away more than $1.3 billion to charities and now have over $2.4 billion in funds irrevocably donated into ancillary funds for future charitable use. APS consistently establishes roughly one-third of all PAFs created in Australia each year.
“The festive season is a natural time to think about giving, and establishing a philanthropic fund turns that seasonal impulse into something that lasts,” Ms Stone said.
“It’s a way to celebrate what you have by creating something that keeps giving back, not just this Christmas, but every year to come.”