Routing, trustee partnerships, audit trail
Five steps from corporate capital to disclosure pack. Same flow whether the corporate runs a $40K p.a. program or a $30M p.a. portfolio.
Corporate-named sub-fund inside an independent trustee
A sub-fund is created inside an existing PuAF (Path A) or Community Charity Trust (Path B), or both. The trustee is independent — typically Australian Communities Foundation. The corporate retains naming + grantmaking input. Setup typically takes 4–6 weeks.
Tax-deductible donation flows to the sub-fund
Corporate donates from CSR / sustainability budget. Receipt is issued by the trustee. Gift-test compliance under TR 2005/13 verified — no material benefit, philanthropic intent. The platform service fee is a separate contract; gift status preserved.
Routing decision per program
For each program in the corporate's portfolio: Path A if the partner is an established Item 1 DGR with no operator overlay needed (public hospital, established charity). Path B if the partner is a non-DGR community organisation, or if the program benefits from pooled procurement / shared service infrastructure (Indigenous engagement, place-based, federated).
Outcomes data captured from both paths
Path A outcomes via grantee reporting cycles, coordinated by the trustee. Path B outcomes via operator-controlled reporting (faster, deeper). Both feed into the methodology pillars (Governance, Strategy, Risk, Metrics) and a unified outcomes ledger.
AASB S1 disclosure pack produced annually
Disclosure pack mapped to the four AASB S1 pillars, with three-source assurance posture (trustee + platform methodology + delivery partner). Designed for limited/reasonable assurance review under the emerging Australian assurance regime. Board paper templates included.
The audit trail
Every routing decision, donation, distribution, and outcome event is logged with immutable timestamps, actor identity, and a JSON payload of the change. The platform surfaces the audit log to the corporate's GC and external assurance providers under read-only access.
The audit log produces verifiable lineage from corporate dollar to community outcome — the core requirement for the Metrics & Targets pillar of AASB S1 disclosure.
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