The Charitable Asset Deployment Agreement: A Structural Alternative to Public–Private Partnership Capital Architecture

Roshan Ghadamian
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Roshan Ghadamian: Institute for Regenerative Systems Architecture

IRSA Working Papers from Institute for Regenerative Systems Architecture

Abstract: Two prior papers establish a connected diagnosis. The first shows that public--private partnerships fail structurally — not through poor contracts or weak governance, but because their capital architecture embeds extraction, temporal misalignment, and fragility into systems whose missions require long-horizon continuity. The second shows that PPPs persist not because they perform well but because public accounting systems lack the categories to represent capital continuity, mission cycles, or deferred fragility, making PPPs appear fiscally responsible when they are merely accountingly convenient. Both call for new capital architectures; neither specifies one. This paper provides one. The Charitable Asset Deployment Agreement (CADA) is a recoverable-grant instrument for the deployment of capital assets — equipment, infrastructure, and physical plant — that is constructable within existing Australian charitable, taxation, and accounting frameworks, and deployable today.

Keywords: recoverable grant; charitable capital; public--private partnership; AASB 16; lease classification; deductible gift recipient; asset deployment (search for similar items in EconPapers)
JEL-codes: G23 H41 L31 M41 (search for similar items in EconPapers)
Date: 2026-04
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