Fiscal Sponsorship

Fiscal sponsorship allows tax-exempt organizations to provide social sector groups engaged in activities related to their mission with tax-exempt status and administrative support. The arrangement enables sponsored organizations to seek grants and tax-deductible donations while reducing the financial, legal, and administrative requirements associated with starting and managing a 501(c)(3) organization.

These links provide useful information and resources for nonprofit organizations, foundations, and other social sector groups seeking to establish fiscal sponsorship programs:

• Adler & Colvin, a nonprofit law firm, provides sample Fiscal Sponsorship Agreements, along with a listing of other resources of interest to nonprofit organizations and their donors.
  
  
• Fiscalsponsordirectory.org is a tool created by the San Francisco Study Center to help connect community projects with fiscal sponsors. Their profiles of nonprofit fiscal sponsors, which include eligibility requirements, fees, services, and types of projects supported, are searchable by state, keyword, and service category.
  
  
• Fiscalsponsorship.com, a website by Gregory L. Colvin, nonprofit attorney and author of Fiscal Sponsorship: 6 Ways to Do It Right, compiles highlights from the book, sample agreements, and additional resources on fiscal sponsorship.
  
  
• Foundation Center’s Fiscal Sponsorship FAQs page compiles a comprehensive set of resources and information related to fiscal sponsorship, including step-by-step guides, webinars, directories, publications, and useful websites.
  
  
•  National Network of Fiscal Sponsors provides 2 PDF documents outlining Guidelines and Best Practices for Fiscal Sponsorship, developed with input from over 50 fiscal sponsors from across the U.S.
  
  
•  The Tides Center Fiscal Sponsorship Resources page compiles publications and other resources for individual projects and nonprofits, as well as a list of established services for fiscally sponsored programs.