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

中文翻译：

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绘制公共辅助资金领域

本研究分析并介绍了公共辅助基金 (PubAFs)，即充当公共捐助者和经批准的非营利受益组织之间中介的慈善信托基金。鉴于 PubAF 的公益目的，PubAF 是澳大利亚慈善领域的重要组成部分，但人们对该行业的特征和身份知之甚少。本文检查 PubAF，分析在线数据库和报告以及 PubAF 网站（如果可用）。基于对来自三个来源的数据的分析：澳大利亚慈善和非营利委员会、澳大利亚税务局和 991 PubAF 的网站（如果有），本研究为公众、慈善从业者和研究人员提供了宝贵的见解。研究结果系统地绘制了该领域以开发扩展分类法，