01 of 08 · Fund Structure
Model A — Fiscal Sponsorship
Comprehensive Fiscal Sponsorship
ECF’s flagship fiscal sponsorship structure. Your charitable initiative operates directly under ECF’s 501(c)(3) umbrella — with full legal, accounting, compliance, and administrative infrastructure provided. No separate nonprofit required.
At a Glance
Legal Entity
Operates under ECF 501(c)(3)
ECF Back-Office
Full — all admin handled
Project leadership directs activity; ECF retains legal discretion
Yes — 60% AGI (cash)
Minimum to Open
No minimum
Timeline to Activate
As fast as 48 hours
How It Works
The full ECF umbrella — without the overhead
Under Model A fiscal sponsorship, ECF becomes the legal sponsor of your charitable project. Your initiative operates as an integrated program of ECF — not as a separate legal entity — which means ECF’s existing 501(c)(3) status covers all charitable activity from day one.
All revenue raised by the project flows into a segregated fund held by ECF. ECF handles payroll, tax filings, grant administration, financial reporting, and compliance oversight. Your team focuses entirely on mission execution.
This is the most comprehensive fiscal sponsorship structure available — and ECF’s most widely used fund type. It’s the right choice when you want full back-office support, quick setup, and the legitimacy of an established 501(c)(3) behind your work.
Open your fund with ECF
Complete the application. ECF reviews your project’s charitable purpose and executes a fiscal sponsorship agreement. Fund is active within 48 hours in most cases.Raise and receive tax-deductible donations
Donors contribute directly to ECF earmarked for your project. ECF issues tax receipts. Contributions qualify at the public charity deduction limit (60% AGI for cash).3
ECF handles all administration
Payroll, vendor payments, compliance filings, 990 preparation, and financial statements are all managed by the ECF back-office team on your behalf.4
You lead the mission
Your project director and team run day-to-day operations and programming. ECF provides the legal, financial, and administrative backbone — you deliver the impact.Considerations
Strengths, limitations, & ideal scenarios
Advantages
What works in your favor
- No need to form a separate 501(c)(3) — saves significant time and legal expense
- Immediate access to public charity tax-deductibility from day one
- Full back-office infrastructure: accounting, payroll, compliance, and reporting all handled
- Can accept a wide range of asset types — cash, checks, wire, stock, crypto
- Fundraising can begin within 48 hours of approval
- Supported by ECF’s established brand credibility and Charity Navigator rating
- No minimum fund balance required to open
Limitations
Where this structure has constraints
- ECF retains ultimate legal discretion over all charitable funds — this is required by IRS rules for fiscal sponsorship
- Not appropriate for projects with significant unrelated business income
- Project operates under ECF’s name and EIN, not its own separate brand identity
- If the project eventually requires its own legal entity (e.g., for contracts, property ownership), transition to a standalone 501(c)(3) may be needed
- ECF charges an administrative fee on funds managed
Best Use Scenarios
Who this structure is built for
- New charitable initiatives that need to launch quickly without forming a separate nonprofit
- Grassroots community projects, arts initiatives, or social programs seeking tax-deductible fundraising
- Campaigns, relief funds, or time-limited projects that don’t warrant their own 501(c)(3)
- Established organizations that want ECF’s infrastructure without operational complexity
- Individual donors or philanthropists launching structured giving programs
- Advisors who need a compliant home for a client’s charitable initiative
Illustrative Examples
What this fund looks like in practice
Arts & Culture
Independent Documentary Project
Community Relief
Local Disaster Relief Fund
A neighborhood association responds to a natural disaster by opening a Model A fund within 48 hours. The fund collects community donations and a corporate matching gift, all processed through ECF. ECF handles charitable receipting and issues disbursements directly to vetted relief organizations and affected families — the organizing group manages outreach and communication only.
Youth Programming
After-School Athletics Initiative
A former professional athlete wants to fund after-school sports programming in underserved neighborhoods. A Model A fund allows him to accept tax-deductible donations from his network, pay coaches, and cover facility and equipment costs — all administered by ECF. His team focuses on the program; ECF handles payroll, vendor payments, and annual IRS filings.
Explore other fund structures
01 / 08
Model A
Fiscal Sponsorship
02 / 08
Model C
Pre-Approved Sponsorship
03 / 08
Model L
Legacy & Memorial
04 / 08
Charitable Events
Event-Based Fundraising
05 / 08
Focus Funds
Directed Giving
06 / 08
Corporate Charitable Arms
Corporate Initiative
07 / 08
Donor Directed Investment
Investment-Driven Giving
08 / 08
Supporting Organizations
Structured Support
Ready to open your Model A fund?
Our team will confirm Model A is the right fit, walk you through the agreement, and have your fund active within 48 hours.