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Tensions exist between privacy and accountability in a philanthropic context, and how privateness interacts with forms and practices of accountability beyond transparency remains unclear. This study examines privacy and accountability in Private Ancillary Funds (PAFs), Australian endowed philanthropic foundations established for public benefit purposes, yet under private ownership and control. Three levels of privacy and accountability in foundations are examined: individual or family donors, the foundations they create, and foundations as a group or institution. Semi-structured interviews with managers and/or trustees of PAFs reveal that privacy exists at different levels and different points simultaneously on the continuum between privateness and publicness, impacting perceptions and practices of accountability. [ABSTRACT FROM AUTHOR]

Tensions exist between privacy and accountability in a philanthropic context, and how privateness interacts with forms and practices of accountability beyond transparency remains unclear. This study examines privacy and accountability in Private Ancillary Funds (PAFs), Australian endowed philanthropic foundations established for public benefit purposes, yet under private ownership and control. Three levels of privacy and accountability in foundations are examined: individual or family donors, the foundations they create, and foundations as a group or institution. Semi-structured interviews with managers and/or trustees of PAFs reveal that privacy exists at different levels and different points simultaneously on the continuum between privateness and publicness, impacting perceptions and practices of accountability. [ABSTRACT FROM AUTHOR]

This paper reports on a study of the key determinants of public trust in charitable organisations, using survey data commissioned by the Australian Charities and Not-for-profits Commission. Data analysis used partial least squares structural equation modelling to examine both antecedents of trust and the inf luence of trust on charitable donative intentions. We found that people tend to trust charities with which they are familiar, and which are transparent in their reporting. Organisational size, importance, reputation and national significance were also antecedents of trust. People are more likely to volunteer or donate to charities they trust. The practical implications of this are that charities seeking to enhance their volunteer and donation base should pay attention to their marketing, reputation and disclosure activities, as well as to doing good work on an ongoing basis in the community. Theoretically, the implications are that transparency and reputation do not result directly in donations and volunteering, but they do create trust, and it is trust which then leads to donations and volunteering. [ABSTRACT FROM AUTHOR]