From www.accountantsdaily.com.au: Accountants can facilitate strategic giving to help clients with tax challenges through options like Private Ancillary Funds and Public Ancillary Funds.

PAFs are suitable for clients with significant assets and provide immediate tax deductions, while PuAFs have no establishment fees and can be set up quickly, making them accessible for those with smaller amounts to donate.

Both structures enable flexible and tax-effective philanthropy, allowing donors to engage more thoughtfully with their charitable contributions.