Publications

  • NNFS Response to Proposed IRS Form 1023-EZ

    Jonathan Spack, NNFS Steering Committee Chair

    Recently, the IRS posted for comment a potential new Form1023-EZ, which would radically change how public charity status is granted. Please see the NNFS response on why the Internal Revenue Service should retract the proposed Form 1023-EZ and instead gather input on better ways of streamlining the application approval process.
  • Guidelines for Pre-Approved Grant Relationship Fiscal Sponsorship

    National Network of Fiscal Sponsors

    In a Pre-Approved Grant Relationship Sponsorship Relationship, the fiscally sponsored project does not become a program belonging to the sponsor, but is a separate entity responsible for managing its own tax reporting and liability issues. In addition, the sponsor does not necessarily maintain ownership of any part of the results of the project’s work. Ownership rights should be addressed in the fiscal sponsor agreement and could potentially result in some type of joint ownership. The sponsor simply assures itself that the project will use the grant funds received to accomplish the ends described in the grant proposal.
  • Guidelines for Comprehensive Fiscal Sponsorship

    National Network of Fiscal Sponsors

    In a Comprehensive Fiscal Sponsorship Relationship, the fiscally sponsored project becomes a program of the fiscal sponsor, and is a fully integrated part of the fiscal sponsor who maintains all legal and fiduciary responsibility for the sponsored project, its employees and activities. Any work product is available to the public or to the charitable sector. The fiscal sponsor assures funders that the purposes and any restrictions of all grants and/or contributions will be met.
  • A Whitepaper: On Comprehensive Fiscal Sponsorship

    Joshua Sattely, Esq., Third Sector New England

    The purpose of this paper is to provide readers with a thorough understanding of the emerging field of Comprehensive Fiscal Sponsorship (CFS). It is intended for use by: • Individuals and groups considering using a fiscal sponsor to facilitate their mission-related work • Organizations considering offering fiscal sponsorship services • Nonprofit, foundation and legal practitioners who wish to inform themselves about this topic
  • More than Money: Fiscal Sponsorship's Unrealized Potential

    BTW Consulting

    Conversations with foundation executives and philanthropic thought leaders informed this May 2007 brief that highlights misconceptions and potential uses of fiscal sponsorship.
  • NNFS Field Scan

    Rick Green, LaFrance Associates

    In 2006, the National Network of Fiscal Sponsors, under the leadership of Tides Center, engaged Rick Green of LaFrance Associates to help develop a deeper understanding of how fiscal sponsorship was being practiced around the country. Presented here are the results of the first ever survey of fiscal sponsors that gathered data on the practices and concerns of this unique aspect of the nonprofit infrastructure.
  • How Fiscal Sponsorship Nurtures Nonprofits

    Jonathan Spack, Third Sector New England

    This 2005 paper details the ways in which fiscal sponsorship provides an infrastructure that nurtures new leadership, and helps start-ups organize to challenge conventional practices and approaches to addressing unmet societal needs.