Academic literature on the topic 'Donations'

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Journal articles on the topic "Donations"

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Mauka, Wilhellmuss I., Michael J. Mahande, Sia E. Msuya, and Rune N. Philemon. "Factors Associated with Repeat Blood Donation at the Northern Zone Blood Transfusion Centre in Tanzania." Journal of Blood Transfusion 2015 (December 13, 2015): 1–6. http://dx.doi.org/10.1155/2015/717653.

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Background and Objective. The aim of this study was to determine factors associated with repeat blood donation. Methods. This was a cross-sectional study carried out among blood donors aged 18–65 years in northern Tanzania. The questionnaire was administered among 454 participants through the phone. Results. Of the 454 participants, the proportion of repeat donation was 63.9%. In the backward logistic regression analysis, the significant predictors were living in Arusha which had lower odds of repeat donation compared to those living in Kilimanjaro. Knowledge of time interval between donations
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Madurapperuma, Madurapperuma Arachchige Yasantha Daminda, and Kyung-min Kim. "Sustaining Business: A Psychological Perspective of Donation Behavior." Sustainability 12, no. 22 (2020): 9355. http://dx.doi.org/10.3390/su12229355.

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The modern-day corporate sector implements various forms of socially responsible programs, perhaps with different motives. Nevertheless, harnessing potential support towards such initiatives from stakeholders is vital. In this regard, researchers previously uncovered that the processes of psychological reaction to the request of time and money donations are different, yet the influence of psychological distance on time and money donation behavior has not been explicitly explored. Hence, this research investigates how temporal distance and value accessibility lead to different types and sizes o
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Nalbant, Asrın, Muhammed Bora Uzuner, and Nuriye Kurbetli. "Organ and Cadaver Donation; Student Opinions from Different Cultures." Medical Science and Discovery 10, no. 9 (2023): 673–83. http://dx.doi.org/10.36472/msd.v10i9.1011.

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Objective: Despite organ donations, the need for organs is increasing daily, and efforts to increase organ donation continue without slowing down. Cadaver donation, necessary for medical education, is an issue waiting to be supported worldwide. In our study, a questionnaire was applied to measure the knowledge and attitudes of Turkish and international students toward organ and cadaver donation. Material and Methods: A total of 305 students, including 236 Turkish citizens and 68 international students, participated in the study. Students accessed the prepared questionnaires via a Google form.
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Mulyawan, Alif Rizqi, Deni Gunawan, Hasan Basri, Salman Alfarizi, and Nurul Ichsan. "Penerapan K-Medoids Clustering Dan Silhouette Method Untuk Strategi Pemasaran Program Donasi Pada Lembaga Amil Zakat." INFORMATION SYSTEM FOR EDUCATORS AND PROFESSIONALS : Journal of Information System 8, no. 1 (2023): 107. http://dx.doi.org/10.51211/isbi.v8i1.2468.

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Donation data management is a complex challenge for amil zakat institutions in designing an effective marketing strategy for fundraising programs. In this study, the k-medoids algorithm was used to cluster the donation data with the aim of identifying patterns and characteristics of donors. The k-medoids algorithm was chosen because of its ability to handle unusual data and non-numeric attributes. Through clustering analysis, this study classifies donors based on attributes such as the number of donations, the frequency of donations, and the time interval for donating. And in determining the n
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‎, Suyanto, Rahma Aulia, and Inna Fauziatal N. "Legal Protection for Recipients of Live Donations in Mobile Legends Streaming." KnE Social Sciences 10, no. 8 (2025): 104–23. https://doi.org/10.18502/kss.v10i8.18423.

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This study examines the legal protection for recipients of live donations in Mobile Legends streaming. The research is motivated by the increasing phenomenon of online gambling sites donating to streamers. Donations were originally intended as gifts from viewers to appreciate and support streamers. However, they have now become a promotional tool for online gambling platforms. For example, a Mobile Legends streamer using the YouTube account Oura Gaming reportedly received as much as 10 million rupiahs from an online gambling site. This raises concerns regarding the legal implications of accept
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Gera, Pratik, Geeta Behera, and K. Ramesh Babu. "Eye donation awareness – A public perspective." Indian Journal of Ophthalmology - Case Reports 4, no. 4 (2024): 1015. http://dx.doi.org/10.4103/ijo.ijo_2886_23.

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Background: A large number of patients in India suffer from corneal blindness.[1-3] The corneas procured from a deceased person’s eye donation can be used to give sight to these patients.[1,2] Despite approximately 97,00,000 deaths/year reported from India, only around 50,000 eye donations/per year are made.[1,3,4] Instead of asking the experts about the reasons for such low statistics, we go to the streets and interview the common public to try to understand how to solve this matter. Purpose: To create awareness among the public about eye donation and to come up with solutions suggested by th
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A. Bragg, Marie, Brian Elbel, and Marion Nestle. "Food Industry Donations to Academic Programs: A Cross-Sectional Examination of the Extent of Publicly Available Data." International Journal of Environmental Research and Public Health 17, no. 5 (2020): 1624. http://dx.doi.org/10.3390/ijerph17051624.

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No studies have documented the prevalence of the food industry’s funding of academic programs, which is problematic because such funding can create conflicts of interest in research and clinical practice. We aimed to quantify the publicly available information on the food industry’s donations to academic programs by documenting the amount of donations given over time, categorizing the types of academic programs that receive food industry donations, cataloguing the source of the donation information, and identifying any stated reasons for donations. Researchers cataloged online data from public
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Han, Zhi, and Yujie Han. "Analysis of the effect of the application of the precision training model in the promotion of blood donation during public health emergencies." Highlights in Science, Engineering and Technology 74 (December 29, 2023): 1154–59. http://dx.doi.org/10.54097/ff6fzy81.

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This study aimed to explore the impact of precision training on the promotion of blood donation during public health emergencies. The research focused on blood donation volunteers at the Wuwei Central Blood Station from 2018 to 2021. The data from 2018-2019 represented the period before precision training, while the data from 2020-2021 represented the period after precision training. The study observed the number of non-remunerated blood donations and group non-remunerated blood donations in the Wuwei Central Blood Station from 2013 to 2021. The success rate of blood donations, group blood don
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Fauzi, Ahmad, Francisca Romana Sri Supadmi, and Nurpuji Mumpuni. "Perbandingan Jumlah Donasi Darah Sebelum dan Saat Pandemi Covid-19 di UTD PMI Banyumas Tahun 2019 dan 2020." Jurnal Surya Medika 7, no. 1 (2021): 227–32. http://dx.doi.org/10.33084/jsm.v7i1.2372.

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Blood donation is someone who voluntarily gives blood; then, the feasibility is processed and transfused to patients in need. Blood donors come from voluntary blood donors or substitute donors/families or certain communities. The COVID-19 pandemic is the spread of a coronavirus epidemic that has spread to various continents and countries. This research is a quantitative descriptive study with a time approach used as a retrospective. The number of donations before the pandemic was 18,661, the number of donations during the pandemic was 22,882, and media for disseminating information using the W
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Van Steenburg, Eric, and Nancy Spears. "How preexisting beliefs and message involvement drive charitable donations: an integrated model." European Journal of Marketing 56, no. 1 (2021): 209–51. http://dx.doi.org/10.1108/ejm-01-2020-0031.

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Purpose The purpose of this paper is to investigate how individuals respond to messages asking for donations in broadcast advertising. It does so by considering both preexisting attitudes and beliefs related to donating, as well as message processing. The goal is to uncover messages that may help nonprofit organisations increase donations. Design/methodology/approach The research combines the theory of planned behaviour (TPB) to measure preexisting beliefs and the elaboration likelihood model (ELM) to measure involvement in an investigation of donation responses to broadcast-quality advertisem
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Dissertations / Theses on the topic "Donations"

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Udalamaththa, Gamage Danindu Ariyathilake. "Charitable Donations." Thesis, North Dakota State University, 2017. https://hdl.handle.net/10365/28696.

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Attracting donors to a charity and retaining continuous donations is one of the major concerns of a charity, because this largely affect the capacity of the charity to continue on their cause or to expand their cause. As the market for charitable donations have a large number of donors and charities, the way charities brand themselves is very crucial to receive donations. This work looks to question whether a charity can increase its donations by branding itself close to the ideal perception of a charity in the donor. The question was approached using a two-staged lease square regression model
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Lambert, Sophie. "L'intention libérale dans les donations /." Aix-en-Provence : Presses Univ. d'Aix-Marseille, 2006. http://www.gbv.de/dms/spk/sbb/recht/toc/520531264.pdf.

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Lambert, Sophie. "L'intention libérale dans les donations." Aix-Marseille 3, 2005. http://www.theses.fr/2005AIX32018.

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A l'évidence, l'intention libérale se trouve dans les donations en tant qu'élément constitutif et cause objective. Elle est nécessaire à cette qualification. Mais à la diversité des libéralités entre vifs, correspond un régime dichotomique de la preuve de l'intention libérale. Il s'articule entre donations directes entraînant un transfert de droit à titre gratuit, et donations non directes qui produisent, en sus, un autre effet. Dans les premières, l'animus donandi est présumé dans certaines conditions, ce qui facilite la qualification de donation, il faut prouver l'intention libérale et la gr
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Smith, Russell. "THE DONATIONS DILEMMA - A REVIEW OF THE INCOME TAX EFFECT ON DONATIONS AND CORPORATE SPONSORSHIPS?" Master's thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/4555.

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Rieubernet, Christelle. "Les donations entre époux : étude critique." Toulouse 1, 1997. http://www.theses.fr/1997TOU10008.

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Dérogatoire au droit commun des donations et des contrats, le régime juridique des donations entre époux se caractérise par la coexistence de règles d'inspirations contradictoires, les unes inspirées d'une méfiance originelle envers le conjoint considéré comme un étranger dans la famille, telle qu'on la concevait en 1804, les autres empreintes d'un esprit de faveur justifié par la place reconnu aujourd'hui au conjoint. Les règles inspirées d'une méfiance injustifiée devraient être abrogées. Il en est ainsi de la révocabilité des donations de biens présents consenties entre époux pendant le mar
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Uygur, Ozge. "CEO POLITICAL DONATIONS AND CORPORATE GOVERNANCE." Diss., Temple University Libraries, 2010. http://cdm16002.contentdm.oclc.org/cdm/ref/collection/p245801coll10/id/100132.

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Business Administration/Finance<br>Ph.D.<br>This dissertation studies the association between CEO ability and various aspects of corporate governance, specifically firm performance, executive compensation contracts and firm opacity. In the first essay of this dissertation (Chapter 2), I examine the effect of CEO ability on firm performance. My analysis uses a unique instrument of CEO ability that is based on a CEO's commitment decisions in US presidential elections. Intuitively, CEO ability is measured based on how well they forecast US presidential elections, one year prior to the race, relat
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Rieubernet, Christelle. "Les donations entre époux : étude critique /." Paris : Defrénois, 2003. http://catalogue.bnf.fr/ark:/12148/cb391031374.

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Nomel, Lorng. "La preuve en matière de donations." Rennes 1, 1989. http://www.theses.fr/1989REN11014.

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Qu'elle soit objective ou subjective, la preuve des élèments constitutifs de la donation confirme la flexibilité de la notion de donation. Il en découle que le problème de la preuve se trouve quelque peu occulte par celui de la qualification que le juge trouve opportune. En outre, au-delà de leur spécificité, la preuve de ces éléments montre une très grande interpenetration de l'objectif et du subjectif. Une bonne part des difficultés probatoires dérivent de certaines imprécisions du droit substantiel lui même et de sanctions dont l'abandon ferait l'économie de problème de preuve. En toute hyp
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Stagnara, Pierre. "La revocabilite des donations entre epoux." Lyon 3, 1987. http://www.theses.fr/1987LYO33006.

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Les dons manuels, les donations deguisees ou indirectes, celles par personnes interposees ou les institutions contractuelles entre epoux sont librement revocables, a l'exception des presents d'usage, sauf s'il s'agit de bijoux de famille. Les donations deguisee sont memes nulles entre epoux ce qui justifierait la necessite de distinguer entre donation deguisee ou indirecte. Les donations par personne interposee suivent le meme regime de nullite par le jeu de presomptions dont on reclame l'abrogation. L'institution contractuelle, possible entre epoux, a beaucoup de succes par son aspect previsi
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Antunes, Nuno Gonçalo Ramos. "Trabalho de Projecto : o sistema de troca de pontos da TMN e os clientes." Master's thesis, Instituto Superior de Economia e Gestão, 2011. http://hdl.handle.net/10400.5/10220.

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Mestrado em Ciências Empresariais<br>O tema da Responsabilidade Social Empresarial tem vindo a ganhar cada vez mais interesse desde as grandes corporações empresariais até às mais pequenas sociedades. Atualmente, este contexto encontra-se sistematicamente a adaptar-se e a desenvolver-se face aos diferentes condicionalismos sendo também alvo da preocupação dos clientes das empresas. Neste sentido, pretende-se estudar o que está na base de uma corporação empresarial líder num mercado em território nacional, em desenvolver parcerias no âmbito da solidariedade social. A Portugal Telecom, como a m
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Books on the topic "Donations"

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Mantel, Barbara. Organ Donations. CQ Press, 2011. http://dx.doi.org/10.4135/cqresrre20110415.

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Lorio, Kathryn Venturatos. Successions and donations. 2nd ed. West, 2009.

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Watgen, Raymond. Successions et donations. Promoculture, 1997.

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Swaim, Frederick William. Successions and donations. West Pub. Co., 1995.

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Assembly, Canada Legislature Legislative. Bill: An act respecting donations inter vivors, and testamentary donations. Hunter, Rose & Lemieux, 2003.

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Assembly, Canada Legislature Legislative. Bill: An act respecting testamentary donations and donations inter vivos. Thompson, Hunter, 2003.

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Rosi, Mauro. Book donations for development. Unesco, 2005.

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Helen, Evans, ed. Hollis sponsorship & donations yearbook. Hollis Directories, 1996.

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Amanda, Williams, ed. Hollis sponsorship & donations yearbook. Hollis Directories, 1995.

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(Firm), Intuit. ItsDeductible: Turning donations into dollars. 7th ed. Intuit, 2003.

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Book chapters on the topic "Donations"

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Phillips, Brenda D., and Jenny Mincin. "Donations." In Disaster Recovery, 3rd ed. Routledge, 2023. http://dx.doi.org/10.4324/9781003261636-16.

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Saukko, Emilia. "Charitable Donations." In Encyclopedia of Quality of Life and Well-Being Research. Springer Netherlands, 2014. http://dx.doi.org/10.1007/978-94-007-0753-5_310.

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Mehlhorn, Heinz. "Medicine Donations." In Encyclopedia of Parasitology. Springer Berlin Heidelberg, 2016. http://dx.doi.org/10.1007/978-3-662-43978-4_4604.

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Mehlhorn, Heinz. "Medicine Donations." In Encyclopedia of Parasitology. Springer Berlin Heidelberg, 2015. http://dx.doi.org/10.1007/978-3-642-27769-6_4604-1.

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Shim, Jae-Mahn, and Seung-Hyun Baek. "Plasma Donations." In A Sociological Perspective on Blood Plasma Donation During the Pandemic. Routledge, 2024. http://dx.doi.org/10.4324/9781003493723-4.

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Saukko, Emilia. "Charitable Donations." In Encyclopedia of Quality of Life and Well-Being Research. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-17299-1_310.

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van der Grijp, Paul. "Conclusions on Donations." In Art Collecting and Gifts to Museums. Routledge, 2024. http://dx.doi.org/10.4324/9781003499244-17.

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Klinghardt, Korbinian. "Donations and crowdfunding." In Innovations in Journalism. Routledge, 2024. http://dx.doi.org/10.4324/9781032630410-26.

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Ambrose, Timothy, and Crispin Paine. "Donations and purchases." In Museum Basics, 5th ed. Routledge, 2025. https://doi.org/10.4324/9781003466598-7_5.

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Atalar, Abdullah. "An Alternative Model of University Endowment." In International Experience in Developing the Financial Resources of Universities. Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-78893-3_9.

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AbstractA university endowment is typically composed of assets, stocks and bonds to generate money for supporting the university’s mission. Most university endowments in the Western hemisphere are developed by donations and gifts. In the developing countries, where the donation culture does not exist, one needs to resort to alternative methods of generating an endowment. The paper presents an alternative model of university endowment, which could be adopted to develop an endowment for a university.
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Conference papers on the topic "Donations"

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Suh Utomo, Dutho, Naraphorn Paoprasert, and Ramidayu Yousuk. "Prioritizing Factors Influencing Online Donation Intention Using the Fuzzy Analytic Hierarchy Process." In 14th International Seminar on Industrial Engineering and Management. Trans Tech Publications Ltd, 2025. https://doi.org/10.4028/p-t6jr8h.

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Donations are needed to help victims of natural disasters. To optimize the amount of donations, charitable organizations need to know the level of importance of the factors that influence the intention to donate. In this study using Fuzzy AHP to prioritize existing factors. Several previous studies have often used multi-criteria methods for factor problems. However, several previous methods have not been applied to donation intentions, which is novelty in this study. In this study, there is an order of factors from the most important intention to donate to disasters online. The first is Trust
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Cortes, Lorena, Johan Samudio, Yuraisma Moreno, and Juan Jose Saldana-Barrios. "Web Platform to Promote Collaborative Donation based on Blockchain Technology (Heartfelt Donations)." In 2024 IEEE VII Congreso Internacional en Inteligencia Ambiental, Ingeniería de Software y Salud Electrónica y Móvil (AmITIC). IEEE, 2024. http://dx.doi.org/10.1109/amitic62658.2024.10747642.

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Yanovich, Yury, Yash Madhwal, and Igor Maximov. "Smart Donations for Software Development via Blockchain." In 2024 IEEE International Conference on Blockchain and Cryptocurrency (ICBC). IEEE, 2024. http://dx.doi.org/10.1109/icbc59979.2024.10634372.

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Premkumar, Anitha. "A Digital Solution for Coordinating Blood Donations and Transfusions." In 2025 International Conference on Next Generation Communication & Information Processing (INCIP). IEEE, 2025. https://doi.org/10.1109/incip64058.2025.11019962.

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Harika, N. Venkata, G. Lakshmi Pravalika, M. Ashok Kumar, and A. Jashuva. "Streamlining Donations to Orphanages and Senior Care: A Necessary Step." In 2024 International Conference on Sustainable Communication Networks and Application (ICSCNA). IEEE, 2024. https://doi.org/10.1109/icscna63714.2024.10864148.

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Liu, Ye, and Paul Ezhilchelvan. "Exploring the Dynamics of Cryptocurrency Donations by Blockchain Data Analysis." In 2024 11th International Conference on Electrical and Electronics Engineering (ICEEE). IEEE, 2024. https://doi.org/10.1109/iceee62185.2024.10779327.

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Gujar, Viraj, Harsh Mandviya, Yash Patel, Harshit Awasthi, and Shree Jaswal. "Empowering Remote Donations: A Comprehensive Mobile Application Suite for Charitable Contributions." In 2024 Parul International Conference on Engineering and Technology (PICET). IEEE, 2024. http://dx.doi.org/10.1109/picet60765.2024.10716097.

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Murthy, Ramana, Atul, R. Rajesh Sharma, Anmol Kaul, C. S. Nithya, and S. Himabindu. "Digital Stage for Surplus Food Redistribution: Undertaking Food Waste Through Online Donations." In 2024 International Conference on Signal Processing and Advance Research in Computing (SPARC). IEEE, 2024. https://doi.org/10.1109/sparc61891.2024.10828830.

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Jadhav, Swati, and Nitin Pise. "Secure and Transparent Blockchain Donations: An Attribute-Based Access Control (ABAC) Framework for Enhanced Donor Control." In 2024 IEEE International Conference on Blockchain and Distributed Systems Security (ICBDS). IEEE, 2024. https://doi.org/10.1109/icbds61829.2024.10837149.

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Tugulschi, Iuliana. "The accounting and tax treatment of donations." In International Scientific Conference on Accounting ISCA 2023. Academy of Economic Studies of Moldova, 2023. http://dx.doi.org/10.53486/isca2023.17.

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Operations regarding donations represent a separate category of transactions with various particularities depending on their nature, the object of the donation and the receiver. Although at first sight the donation seems a simple procedure, in fact there is a difference between the essence of the transaction, its legal and fiscal consequences. Transactions related to donations have a series of particularities, not only from a legal point of view, but also from the point of view of accounting and taxation. In this context, this article examines the problematic aspects regarding the accounting o
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Reports on the topic "Donations"

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McGregor-Lowndes, Myles, Marie Balczun, and Alexandra Williamson. An examination of tax-deductible donations made by Australian taxpayers in 2019-20 : ACPNS Working Paper no. 75. Queensland University of Technology, 2022. http://dx.doi.org/10.5204/rep.eprints.235086.

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This study uses information from published Australian Taxation Office (ATO) data and represents the extent and characteristics of tax-deductible donations made and claimed by Australian taxpayers to Deductible Gift Recipients (DGRs) at Item D9 Gifts or Donations in their individual income tax returns for the 2019-20 income year. The total amount donated and claimed as tax deductible donations in 2019-20 was $3.85 billion. This constitutes a decrease of 2.11 per cent or $83 million from the previous income year. The average tax-deductible donation made to DGRs and claimed by Australian taxpayer
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McGregor-Lowndes, Myles, Marie Balczun, and Alexandra Williamson. An Examination of Tax-Deductible Donations Made By Individual Australian Taxpayers in 2018-19:. Queensland University of Technology, 2021. http://dx.doi.org/10.5204/rep.eprints.212682.

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extent and characterisitcs of tax-deductible donations made and claimed by Australian taxpayers to Deductible Gift Recipients (DGRs) at Item D9 Gifts or Donations in their individual income tax returns for the 2018–19 income year. While section 1.3 of this Executive Summary provides a more detailed overview, analysis of the ATO data showed that the total amount donated and claimed as tax deductible donations in 2018–19 was $3.93 billion (compared to $3.75 billion for the previous income year). This constitutes an increase of 4.85 per cent or $182 million from the previous income year. The aver
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Mcgregor-Lowndes, Myles, Marie Balczun, and Alexandra Williamson. An Examination of Tax-Deductible Donations Made by Individual Australian Taxpayers in 2020-21: ACPNS Working Paper No. 76. Queensland University of Technology, 2023. http://dx.doi.org/10.5204/rep.eprints.242556.

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This study analyses published Australian Taxation Office (ATO) data and represents the extent and characterisitcs of tax-deductible donations made and claimed by Australian taxpayers to Deductible Gift Recipients (DGRs) at Item D9 Gifts or Donations in their individual income tax returns for the 2020–21 income year. Analysis of the ATO data showed that the total amount donated and claimed as tax-deductible donations in 2020–21 was $4.39 billion (compared to $3.85 billion for the previous income year). This constitutes a increase of 14.19 per cent or $545.72 million. The average tax-deductible
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Horn, Samantha, and Dean Karlan. Intuitive Donating: Testing One-Line Solicitations for $1 Donations in a Large Online Experiment. National Bureau of Economic Research, 2018. http://dx.doi.org/10.3386/w24327.

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Henderson, J. Vernon, and Yong Suk Lee. Organization of Disaster Aid Delivery: Spending Your Donations. National Bureau of Economic Research, 2011. http://dx.doi.org/10.3386/w17707.

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Chingwere, Fadzayi, Matthew Clance, Nicky Nicholls, Aimable Nsabimana, and Eleni Yitbarek. Donations and tax incentives: Evidence from South Africa. UNU-WIDER, 2024. https://doi.org/10.35188/unu-wider/2024/535-6.

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Mcgregor-Lowndes, Myles, Marie Balczun, and Alexandra Williamson. An Examination of Tax-Deductible Donations Made by Individual Australian Taxpayers in 2021-22: ACPNS Working Paper No. 78. The Australian Centre for Philanthropy and Nonprofit Studies (ACPNS), QUT, 2024. http://dx.doi.org/10.5204/rep.eprints.253586.

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This study analyses published Australian Taxation Office (ATO) data and represents the extent and characterisitcs of tax-deductible donations made and claimed by Australian taxpayers to Deductible Gift Recipients (DGRs) at Item D9 Gifts or Donations in their individual income tax returns for the 2021–22 income year.
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8

McGregor Lowndes, Myles, Marie Blaczun, and Alexandra Williamson. Ancillary Funds 2021-2022: ACPNS Current Issues Information Sheet 2024-2. Queensland University of Technology, 2024. https://doi.org/10.5204/rep.eprints.252947.

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Abstract:
The intended purpose of an ancillary fund is to act as an intermediary between donors and organisations (not individuals) that can receive tax deductible donations. In total, as at 30 June 2022, there were 3,547 ancillary funds, with combined net assets of $14.16 billion. They received $2.50 billion in donations in the 2021–22 year and distributed $1.27 billion in grants.
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9

Mcgregor-Lowndes, Myles, Marie Balczun, and Alexandra Williamson. Ancillary Funds 2022-2023: ACPNS Current Issues Information Sheet 2025/2. The Australian Centre for Philanthropy and Nonprofit Studies, QUT, 2025. https://doi.org/10.5204/rep.eprints.258637.

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Abstract:
The intended purpose of an ancillary fund is to act as an intermediary between donors and organisations (not individuals) that can receive tax deductible donations. In total, as at 30 June 2023, there were 3,641 ancillary funds, with combined net assets of $15.37 billion. They received $3.18 billion in donations in the 2022–23 year and distributed $1.29 billion in grants.
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10

McGregor-Lowndes, Myles, Marie Balczun, and Alexandra Williamson. Ancillary Funds 2000–2019: ACPNS Current Issues Information Sheet 2021-1. Queensland University of Technology, 2021. http://dx.doi.org/10.5204/rep.eprints.211850.

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Abstract:
There are two types of ancillary funds that may qualify for DGR status – Private Ancillary Funds (PAFs) and Public Ancillary Funds (PubAFs). The intended purpose of an ancillary fund is to act as an intermediary between donors and organisations (not individuals) that can receive tax deductible donations. In total, as at 30 June 2019, there were 3,090 ancillary funds, with combined net assets of $10.33 billion. They received $1.39 billion in donations in the 2018–19 year and distributed $967 million in grants.
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