Mapping the field of public ancillary funds

This study analyses and profiles public ancillary funds (PubAFs), charitable trusts that act as intermediaries between donors approved nonprofit beneficiary organisations. PubAFs are an important part of Australia's philanthropic landscape given their benefit purpose, yet little is known about this sector's characteristics identities. paper examines PubAFs, analysing online databases reports PubAF websites (where available). Based on the analysis data from three sources: Australian Charities Not-for-profits Commission, Taxation Office, 991 available), provides valuable insights for public, practitioners, researchers. Findings systematically map field to develop extended taxonomy, a basis promoting understanding legitimacy beyond PubAFs’ moral intentions, providing into opaque group organisations at time when transparency limited being questioned.