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Fiscal Sponsorship

This subject guide provides information and resources about fiscal sponsorship.

What is Fiscal Sponsorship?

“Fiscal sponsorship is an arrangement between a 501(c)(3) public charity and a project (that does not have that tax status) in which, typically, the charity receives and expends funds to advance the charitable work of the project while retaining discretion and control over the funds.”

– Eric Gorovitz, associate, Adler & Colvin


“Fiscal sponsors are nonprofits that enable the movement of money from funders to projects, ideas, organizations, and activities. While our models and missions differ, we have common questions and aspirations to ensure responsible use of the tool of fiscal sponsorship. We are committed to raising the understanding of fiscal sponsorship among the public and funders, we share a desire to build best practices, and we enhance the sector by building capacity to advance public benefit.”

– National Network of Fiscal Sponsors