AUSTRALIA: Private foundations in Australia
Abstract
Abstract Private foundations in Australia exist; however, they are not a term of art. While not viewed commercially as entities for other forms of enterprise, foundation is a term used by charities in their name. Thus, private foundations, notwithstanding their civil origins, operate within Australia, although regulators will seek to characterise them in accordance with more common entities, which, for charities registered in Australia, are typically a company limited by guarantee. This article sets out aspects of private foundations from an Australian viewpoint and their interface with regulatory agencies.
Fields of Study & Subjects
Nonprofit Sector and Volunteering
Legal principles and applications
Taxation and Legal Issues
Publication details
- Journal / source
- Trusts & Trustees
- Volume
- 32
- Issue
- 6
- Pages
- 284–287
- Publication date
- 6 February 2026
- Language
- EN