[Notice of Public Trust Approval] Aqua Establishes Japan’s First DAF-Type “Education Support” Trust, Approved by the Cabinet Office

Aqua Co., Ltd. (Chairperson and Representative Director: Nami Tokunaga; President and Representative Director: Yasumasa Tokunaga; hereinafter referred to as “Aqua”) is pleased to announce that it received approval from the Cabinet Office on June 29, 2026, for its application to establish a public interest trust titled “Supporting Children’s Future and Education,” a community-based collaborative initiative aimed at providing educational support.

This approval marks the first “general” public interest trust to be newly authorized following the enforcement of the amended Public Interest Trust Act, and it represents Japan’s first trust-based donor-advised fund scheme that enables the settlor anddonors to convey to the trustee the purpose of the public interest trust, the areas in which donations will be utilized, and other aspirations and intentions entrusted to this public interest trust.

<What Is the “Children’s Future and Education Support” Public Interest Trust for Regional Co-creation?>

(1) Overview

This public interest trust is established by Aqua as the settlor. Its purpose is to provide grants to projects that contribute to the promotion of education and the securing of learning opportunities in Japan, as well as to research in the field of education, thereby contributing to the development of human resources who will shape Japan’s future.

This initiative is part of Aqua’s corporate social responsibility efforts and is being implemented out of a desire to reinvest the fruits of the company’s business growth into local educational activities.

Furthermore, this public interest trust is structured to accept donations from companies and individuals other than Aqua, thereby serving as a mechanism to support educational activities nationwide.

(2) Grant Programs

We will utilize this public interest trust to provide grants for the following projects. The first round of grants is scheduled to be awarded between January and March 2027, following an open call for applications and a review process.

・Educational activities conducted by kindergartens, elementary schools, junior high schools, compulsory education schools, high schools, upper secondary schools, and special needs schools as defined in Article 1 of the School Education Act, or by their governing bodies (such as boards of education and school corporations)

・Educational or research activities conducted by universities or colleges of technology as defined in Article 1 of the School Education Act

・Projects carried out by nonprofit corporations or organizations, or by individual researchers, that contribute to educational support, research and promotion in the field of education, or the provision of learning opportunities

(3) Initial Trust Amount

The initial trust amount is expected to be 5 million yen. Going forward, Aqua plans to make additional contributions or donations to this public interest trust over the medium to long term.

(4) Features

This trust is the first public interest trust in Japan to adopt a donor-advised fund scheme, which allows Aqua, as the settlor, to give concrete form to its vision and intentions regarding the purpose of the public interest trust, the areas in which donations are utilized, and other matters related to this trust as entrusted to the trustee.Furthermore, it is characterized by the management of the public trust assets through investment trusts and similar vehicles.

・Money (trust funds and donations)

・The purpose of the public trust, the areas in which donations will be utilized, and other thoughts and intentions regarding this public trust

Scheme Diagram

<For Reference>

A Donor-Advised Fund (DAF) in the United States is a scheme that originated in the U.S. and is a widely used method of making donations there.As of 2024, the total assets of Donor-Advised Funds (DAFs) in the United States have reached approximately $327.8 billion (approximately 53 trillion yen).