Perceptions on the accountability of public ancillary funds

This study examines perceptions of nonprofit accountability in philanthropic organisations in Australia, specifically Public Ancillary Funds (PubAFs). PubAFs are charitable trusts that make grants and fundraise from the public. Commonly known types include community and corporate foundations, and flow-through funds for individual charities e.g. hospitals or schools. While PubAFs share a legal form and specific regulatory guidelines, they are very diverse with large variations in donors and beneficiaries. To date accountability of PubAFs has been largely assumed rather than systematically explored. This study strengthens understandings of to whom, for what, how and why PubAFs exercise accountability. Data from three sources (online databases, managers and trustees of PubAFs, and PubAF websites) was analysed. Existing theory on nonprofit accountability is extended and refined through the development of a typology, incorporating relationships and forms of accountability in PubAFs.